Desain Model Matris Penilaian Risiko (Risk Assessment) dalam Perencanaan Audit Umum (Studi pada Satuan Pengawas Internal (SPI), Bagian Keuangan dan Bagian Pengadaan Barang dan Jasa Politeknik Negeri Ujung Pandang)
, Articles

Desain Model Matris Penilaian Risiko (Risk Assessment) dalam Perencanaan Audit Umum (Studi pada Satuan Pengawas Internal (SPI), Bagian Keuangan dan Bagian Pengadaan Barang dan Jasa Politeknik Negeri Ujung Pandang)

Articles
https://doi.org/10.31963/infak.v3i1.171
Hasiah Hasiah
Politeknik Negeri Ujung Pandang
Sukriah Natsir
Politeknik Negeri Ujung Pandang
Muhammad Arsyad
Politeknik Negeri Ujung Pandang
INFAK Vol 3 No 1 Des 2016
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Keywords

Internal Auditor Unit
Risk assesment
Financial division
Procurement of Goods and Services division
Audit Plan.

Abstract

The objective of this research was to produced the matrics model of risk at Financial and Procurement of Good and Services division of PNUP. The matrics model of risk assesment can be used as a guideline of internal control at Financial and Procurement of Goods and Services division of PNUP. The method used in collecting the data were interview, observation, and questioner distribution. Guidence to assest risk used model of BPKP (2010).The results of this research are matrics of risk mapping at Financial and Procurement of Good and Services division of PNUP, which was gained from three phases. The first, activities and risks identification at Financial and Procurement of Goods and Services unit of PNUP. The second, risk identification and risk assesment of the activities. The third, doing impact analysis and its likelihood in each activity to produce the matrics model of risk priority map at Financial and Procurement of Goods and Services division of PNUP. 
https://doi.org/10.31963/infak.v3i1.171
PDF

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