SEMINAR AKUNTANSI MANAJEMEN AUDIT MANAJEMEN
DISUSUN OLEH: KELOMPOK 4 NAMA KELOMPOK: LIVIA MARSA
A1C 212 077
MALINDA DWI C.
A1C 012 083
M. HAFIDI
A1C 012 093
SASHA ANNISA
A1C 012 133
S1 AKUNTANSI FAKULTAS EKONOMI DAN ISNIS UNIVERSITAS MATARAM
KATA PENGANTAR
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
M*,*'* 14 M*'(, 201
P(!-#$
2
DAFTAR ISI
HALAMAN JUDUL .............................................................................
#
KATA PENGANTAR . ...........................................................................
2
DAFTAR ISI..........................................................................................
3
BAB I PENDAHULUAN
L*,*' (-*&*/ M*$*-*).......................................................................... R!!$* M*$*-*)................................................................................... T!"!* P(!-#$*.....................................................................................
4
BAB II PEMBAHASAN
2.1 P(/(',#* A!+#, M**"(( ...............................................
7
2.2 T!"!* +* M***, A!+#, M**"(( ................................
8
2.3 R!*/ L#/&! +* S*$*'* A!+#, M**"(( ...................
9
2.4 P('(+** A!+#, M**"(( +* A!+#, K(!*/* ..............
10
2. T#( A!+#, M**"((..........................................................
12
2. K*'*&,('#$,#& A!+#, M**"(( ...........................................
13
2.7 P'#$# D*$*' A!+#, M**"(( ...........................................
14
2.8 P#)*&#)*& %*/ M(-*&!&* A!+#, M**"(( .................
14
2.9 T*)*,*)* A!+#, M**"(( .............................................
1
2.10 L*'* H*$#- A!+#, ...........................................................
18
BAB III PENTUP
3.1 K($#!-*............................................................................
20
DAFTAR PUSTAKA .............................................................................
21
BAB I PENDAHULUAN 3
1.1 Latar Belakang
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
'$(+!'
$($##&*$# %*/ +#'*5*/ !,!& (('#&* &(%** %*/ (*+*# */# **"(( *)6* $*$*'* +* ,!"!* (,#/ */# **"(( ('!$*)** +**, +#(!)#. M(!'!, S!&'#$ A/($ =199> **"(( *!+#, *+*-*) $!*,! (('#&$** ,(')*+* &(/#*,* 4
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
1.2 Ruu!an Ma!ala"
1. */*#** P(/(',#* A!+#, M**"((@ 5
2. */*#** T!"!* +* M***, A!+#, M**"(( @ 3. */*#** R!*/ L#/&! +* S*$*'* A!+#, M**"((@ 4. */*#** P('(+** A!+#, M**"(( +(/* A!+#, K(!*/*@ . A* $*"* T#( A!+#, M**"(( @ . A* $*"* K*'*&,('#$,#& A!+#, M**"(( @ 7. A* $*"* P'#$# A!+#, M**"(( @ 8. S#**&*) #)*&#)*& %*/ (-*&!&* A!+#, M**"(( @ 9. */*#** ,*)** A!+#, M**"(( @ 10. */*#**&*) L*'* H*$#- A!+#, M**"(( @
1.# Tu$uan Uu
T!"!* +*'# *&*-*) ## *+*-*): 1. U,!& M(/(,*)!# P(/(',#* A!+#, M**"(( 2. U,!& M(/(,*)!# T!"!* +* M***, A!+#, M**"(( 3. U,!& M(/(,*)!# R!*/ L#/&! +* S*$*'* A!+#, M**"(( 4. U,!& M("(-*$&* P('(+** A!+#, M**"(( +(/* A!+#, K(!*/* . U,!& M(/(,*)!# A* S*"* T#( A!+#, M**"(( . U,!& M(/(,*)!# A* $*"* K*'*&,('#$,#& A!+#, M**"(( 7. U,!& M(/(,*)!# A* $*"* P'#$# A!+#, M**"(( 8. U,!& M(/(,*)!# #)*&#)*& %*/ (-*&!&* A!+#, M**"(( 9. U,!& M("(-*$&* ,*)** A!+#, M**"(( 10. U,!& M(/(,*)!# L*'* H*$#- A!+#, M**"((
BAB II PEMBAHASAN 6
2.1 Pengert%an Au&%t Mana$een
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
+*
&(/#*,*&(/#*,*
**"((
$(',*
(/&!#&*$#&*
)*$#-
(('#&$**%* &(*+* *,*$* **"(' %*/ +#('#&$* +* +#$(',*# +(/* !&,# +* $!*,! '(&(+*$# &(!/* ,#+*&* &'(&$#. S#*/#* =2001> (+(##$#&* *!+#, **"(( $(*/*# $!*,! (,!& (('#&$** %*/ (',!"!* !,!& ((-#,# +* (#-*# ('"* ('!$*)** %*/ +#$',# +*'# $!+!, *+*/ (#/&*,* (#$#($# ((&,##,*$ +* ,'+!&,#;#,*$ &('"* +*-* ('*/*# &(%*. D*'# (('** +(##$# +# *,*$ +**, +#$#!-&* *)6* *!+#, **"(( ('!*&* (,!& (('#&$** !,!& (#-*# (/**-#$#$ (#"*! !-*/ )*$# ('!$*)**
**&*)
,(-*)
('"*-*
$(5*'*
(&#$
(#$#(
+*
((&,#
$(',*
(/#+(,##&*$# &(&!'*/*&(&!'*/* +* &(!+#* (-*&$**&* (/!"#* +* ((-**
*,*$
&(,#+*&)(*,*
&(,#+*&(#$#($#*
*!!
&(,#+*&((&,#*
!,!&
$(-*"!,%* (('#&* '(&(+*$#B'(&(+*$# ('*#&* +(# ,('5**#%* ,!"!* ('!$*)**.
2.2 Tu$uan &an Man'aat Au&%t Mana$een
7
D*'# +(##$# *!+#, **"(( +# *,*$ +**, +#&(,*)!# ,!"!* +* ***, *!+#, **"(( %*#,! $(*/*# ('#&!, : 1. U,!& (('#&* #'*$# &(*+* **"(( (/(*# ((&,##,*$ $!*,! !#, *,*! !/$#. 2. U,!& (/(,*)!# ,#+*&* %*/ ('$#*, (';(,# *',#%* !,!& (#-*# **&*) *+* $#,!*$# +*-* ('!$*)** %*/ ,($#*- +**, ("*+# *$*-*) +# *$* +(* ($! (/**,* $(#,*$ !/ (!"!&&* *)6* $#,!*$# +(#* ,#+*& +#)*+*# ('!$*)**. 3. U,!& (*+#/&* )*$#- &('"* ('!$*)** $(5*'* &($(-!'!)* *,*! ('*/*# &( +# +*-*%* +(/* $,*+*' %*/ (5*&! ('*/# #+*/ &(/#*,* +* ('*/*# $*$*'* ('!$*)** %*/ +#,(,*&* $((-!%*. 4. U,!& +#"*+#&* $(*/*# !*%* #;($,#/*$#. */# **"(( !,!& (!,!$&* (-*&$**&* *!+#, **"(( #*-*) &*'(* *+* $#%*- (-(( *)6* +*-* ('!$*)** ,('+**, *$*-*) ,(',(,! %*/ )*'!$ $(/('* +#&(,*)!# (%(*%* +* +(/* +(#* +**, +#*#- -*/&*)-*/&*) !,!& (/*,*$#%*. S#*/#* =2001> (/*,*&* *)6* &*-*/* **"(( (!"!&&* $*!,* ,(')*+* ('&(*/* *!+#, **"(( &*'(* "#&* +#/!*&* +(/* ,(*, *&* *!+#, **"(( #$* (('# ***, %*/ ($*' %*#,!: 1. M(!/&* **"(( (/#+(,##&*$#&* &(/#*,* ('*$#*- +*-* ('!$*)** %*/ ,#+*& (('#&* &,'#!$# +*-* ('-()* &(!,!/*. 2. M(*,! **"(( +*-* (#/&*,* '+!&,##,*$ &('"* +*'# ('*/*# &( '/*#$*$#. 3.
M(!/&* **"(( (/#+(,##&*$# )**,* +* &(+*-* %*/ +#)*+*# +*-* (/&'+#*$#&* ('*/*# &(/#*,* +* (/*#- -*/&*) $,'*,(/#$ !,!& (/*,*$# +* (/)#-*/&*%*.
4. M(*,*&* (('** (+(&*,* &($#$,(* +*-* ("*-*&* '+* '/*#$*$#.
8
. M(!/&* **"(( *+* ('*/*# ,#/&*, ((,!&* $,'*,(/# %*/ ,(*,. . M(*,! **"(( ('!!$&* (+* ,(&#$ ('*$#*- */# *'* (-*&$** ('*/*# &(/#*,* +*-* ('!$*)** %*/ *&* (*,! *'* ,(*/* &('"* ('*$#*- (-*&!&* &(/#*,* *$#/*$#/ +(/* ,#/&*, (#$#($# +* ((&,##,*$ %*/ -(#) ,#//#. 7. M(/#+(,##&*$#&* +(/* ,(*, ('*/*# *$*-*) +* ,*,*/* %*/ +#)*+*# +*-* **"(( $!(' +*%* *!$#*. 8. M(*,! **"(( (#-*# ('#-*&! *6*)* +*-* (%(+#*&* #'*$# */# ##* $($!*# +(/* &(!,!)* ##* *+* ('*/*# )#('*' ('!$*)**.
A*#-* *!+#, **"(( +#-*&!&* $(5*'* ('&*-* *&* *!+#, **"(( #$* (!"!&&* *$*-*) &(,#&* *$*-*) ,('$(!, *$#) ('$&*-* &(5#-. D(/* +(#* *!+#, **"(( ('!*&* *-*, **"(( %*/ (*,! **"(( +*-* (5**# ,!"!* &*'(* ,#+*&* &'(&,# +**, +#-*&!&* !,!& ((5*)* *$*-*) **#-* +#,(!&* #(#$#($# +* #((&,##,*$.
2.# Ruang L%ngku( &an Sa!aran Au&%t Mana$een
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
9
S*$*'* (('#&$*** +**, +#*/# ("*+# ,#/* (-(( (,#/ %*#,!: 1. K'#,('#* =Criteria> K'#,('#* ('!*&* $,*+*' =(+* '*> */# $(,#* #+#;#+! &(-& +# +*-* ('!$*)** +*-* (-*&!&* *&,#;#,*$%*. 2. P(%(* =Cause> P(%(* ('!*&* ,#+*&* =*&,#;#,*$> %*/ +#-*&!&* -() $(,#* #+#;#+!&(-& +# +*-* ('!$*)**. P(%(* +**, ('$#*, $#,# *,*! $(*-#&%* (/*,# '/'* '/'**&,#;#,*$ ('"*-* +(/* ,#/&*, ((&,#;#,*$ (#$#($# %*/ -(#) '(+*) +*'# $,*+*' %*/ ,(-*) +#,(,*&*. 3. A*, =effect > A*, ('!*&* ('*+#/* *,*'* (%(* +(/* &'#,('#* %*/ (')!!/* +(/* (%(* ,('$(!,. A*, (/*,# (!"!&* '/'**&,#;#,*$ ('"*-* +(/* ,#/&*, (5**#* %*/ -(#) '(+*) +*'# &'#,('#* %*/ +#,(,*&*. S(+*/&* **, $#,# (!"!&* *)6* '/'**&,#;#,*$ ,(-*) ('"*-* $(5*'* *#& +(/* ,#/&*, (5**#* %*/ -(#) ,#//# +*'# &'#,('#* %*/ +#,(,*&*
2.) Per*e&aan Au&%t Mana$een &an Au&%t Keuangan
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
K*'*&,('#$,#& A!+#, K(!*/*
A!+#, **"(( 10
T!"!*
D#-*&!&* !,!& (+**,&*+#,!"!&* &(%**
*)6*
&(!*/*
+#$*"#&*
!,!&
(5**#
*,*$
(('**
-() '/'**&,#;#,*$
+*-*
-*'* ('*#&*
('!$*)** ,(-*) +#$!$! (-*!# (/(--** ('!$*)** %*/ '$($ *&!,*$# %*/ ('-*&!(('-!&* ('*#&* $(5*'* !! +* (%*"#&* +(/*
$((*'%*
&+#$#
&(!*/* ('!$*)** ('!$*)** ('!$*)**
,*//*-
(-*'*
+* ('"* **"((
*+*
R!*/
('#+( ,('$(!,. M((&*&* *!+#, *+* +*,*'!*/
L#/&!
+*,* *&!,*$# ('!$*)** +***"((
-#/&!
*!+#, (-#!,#
'$($ (%*"#* -*'* %*/&($(-!'!)* !/$# **"(( D*$*'
+#$*"#&* **"((. +* !/$#!/$# ,('&*#,. M(/)*'!$&* (%*"#* -*'*A!+#, **"(( !&* $!*,!
!'#+#$ &(!*/* P(-*&$*** D#-*&!&* A!+#,
&()*'!$*. '*/&*D*-* '*/&*
+*-*
((!&*
(+**,&* (/($*)* $(5*'* ('*/*# #+((+(
*,*$
&(6*"*'*&(&!'*/*&(-(*)*
F'(&!($#
-*'* &(!*/* (/(--** ('!$*)**. K(!,!)* *!+#, (')!!/*T#+*& *+* &(,(,!* (/#&*,
*!+#,
-*/$!/
O'#(,*$#
-*'* &(!*/* D#-*&!&* ,(')*+*
)*$#- *!+#,
&(!*/* %*/ ('$#*, )#$,'#$. &((,#/*
+(/*
(('#,*%*/ )*'!$ !,!& (-*&!&* *!+#, $(,#* ('#+( ,(',(,!. +*,*+*,*M((&*&* !,!& ('*#&*
('*#&* %*/ *&* +#-*&!&* (,!&
*+* *$* *&* +*,*/ (,!& -*'* ('$#*,
T(-*) (#-# $,*+*'.
-*'*
&'()($#.
*!+#,
11
P(//!*
('*/*#
&(-&
(//!*D#,!"!&* &(*+* #)*& #,('
-*'*
%*/ ('*+* +#-!*' ('!$*)**. ('!$*)**.
2.+ T%(e Au&%t Mana$een
M(!'!, T!//*- =2000> ,('+**, ,#/* &*,(/'# *!+#, **"(( %*#,! : 1. A!+#, F!/$#*- =F!5,#*- A!+#,> S!*,! *!+#, !/$#*- (')!!/* +(/* $*,! *,*! !/$# %*/ -(#) *%*& +*-* $!*,! '/*#$*$#. I* !/ (')!!/* +(/* !/$# !*) !,!& $!*,! +#;#$# !,!& ('!$*)**
$(5*'*
&($(-!'!)*.
S!*,!
*!+#,
!/$#*-
(!%*#
&(!,!/*
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
2., Karakter%!t%k Au&%t Mana$een
A!+#, **"(( (!%*# (('** &*'*&,('#$,#& (,#/. K*'*&,('#$,#& ,('$(!, (-#!,# :
12
1. T!"!* P(('#&$**. T!"!* (('#&$** **"(( *+*-*) (*,! $(!* ('#/&*, **"(( +*-* (#/&*,&* ('(5*** +* (/(+*-#* **"(( +(/* 5*'* (/#+(,##&*$# *$(&*$(&
$#$,(
+*
'$(+!'
$(',*
'(&(+*$#
&(*+*
**"((
!,!&
(#/&*,&* (#$#($# ((&,##,*$ +* (&#$*$#.
2. I+((+($#. A/*' ***, (('#&$** **"(( +**, +#5**# *&* (('#&$** ,('$(!, )*'!$ ('$#*, #+((+(.
3. P(+(&*,* S#$,(*,#$. D*-* ('(5*** +* (-*&$*** *!+#, **"(( ('-! +#/!*&* (+(&*,* %*/ $#$,(*,#$ +* (,+((,+( %*/ &$#$,(.
4. K'#,('#* P'($,*$#. D(/* &'#,('#* '($,*$# (-*&$*** +**, +#*+#/&* +* +#(;*-!*$#.
. !&,# P(('#&$**. A!+#,' )*'!$ +**, ('(5**&* +* (-*&$**&* '$(+!' %*/ +#'*5*/ !,!& (('-() !&,# %*/ 5!&! !,!& (+!&!/ ,(!*B ,(!* +* &($#!-* &($#!-* $(',* '(&(+*$# %*/ +#!*,%*. . P(-*'* +* R(&(+*$#. K*'*&,('#$,#& %*/ ((+*&* *,*'* *!+#, **"(( +(/* "(#$ *!+#, -*#%* *+*-*) ,('-(,*& *+* -*'* *!+#,. D*-* *!+#, **"(( -*'* *!+#, ((&*&* *+* ,(!*,(!* $(-** (('#&$** (!*,* &($#!-* +* '(&(+*$# !,!& (#/&*,&* $#$,( ('(5*** +* (/(+*-#* **"((.
2.- Pr%n!%( Da!ar Au&%t Mana$een
13
A+* ,!"!) '#$# +*$*' %*/ )*'!$ +#(')*,#&* *!+#,' */*' *!+#, **"(( +**, (5**# ,!"!* +(/* *#&. M(!'!, IK *%*/&*'* =2008:> +*-* !&!%* %*/ ('"!+!- A!+#, M**"(( P'$(+!' +* I-((,*$# %*/ (%(!,&* ,!"!) '#$# +*$*' %*#,! : 1.
A!+#, +#,#,#& ('*,&* *+* "(& *!+#, %*/ (!%*# (-!*/ !,!& +#('*#.
2.
P'*$%*'*, (#-*#* ,(')*+* &(/#*,* "(& *!+#,.
3.
P(/!/&** +*-* -*'* ,(,*/ *+*%* ,(!*,(!* %*/ ('$#*, $#,#.
4.
I+(,##&*$# #+#;#+! %*/ (',*//!/ "*6* ,(')*+* &(&!'*/*&(&!'*/* %*/ ,('"*+#.
.
P((,!* ,#+*&* ,(')*+* (,!/*$ %*/ $()*'!$%* (',*//!/ "*6*.
.
P(-*//*'* )!&!.
7.
P(%(-#+#&* +* (5(/*)* &(5!'*/*.
2. P%"ak/P%"ak 0ang Melakukan Au&%t Mana$een
M(!'!, T!//*- =2000> *)6* #)*&#)*& %*/ #$* (-*&!&* *!+#, **"(( *,*'* -*#:
1. I,('*- A!+#,' A*#-* ('!$*)** (#-# &#,( *!+#, $(+#'# *&* #*%* %*/ +#&(-!*'&* !,!& *&,#;#,*$ ,('$(!, &(5#- +#*+#/ +(/* (//!*&* "*$* #)*& -*#. I,('*- *!+#,' %*/ (&('"* !,!& ('!$*)** ,(',(,! ,(,!%* *&* ('!$*)* (/(*/&* &(*!*%* +*-* '*/&* &(*"!* ('!$*)** ,('$(!,.
2. A&!,* P(('#,*) A&!,* (('#,*) +**, "!/* +##,* !,!& (-*&!&* (('#&$** **"((. M('(&* #*$*%* (('# (')*,#* &(+!*+!*%* *#& *!+#, &(!*/* +* *!+#, **"((.
3. A&!,* P!-#&
14
P('!$*)** "!/* #$* (!"!& $(!*) &*,' *&!,* !-#& !,!& (-*&!&* (('#&$** **"((. #*$*%* (!/*$* ## ,('"*+# )*%* &*-*! ('!$*)** ,#+*& (!%*# $,* #,('*- *!+#, *,*! $,* #,('*- *!+#, &!'*/ &(*)-#**%* +*-* *'(* ,(',(,!. S(*/*# 5,) $!*,! ('!$*)** (#,* &*,' *&!,* (#-*# (#$#($# +* ((&,##,*$ +*'# $#$,( &!,('%*.
2. Ta"a(/ta"a( Au&%t Mana$een
A+* (('** ,*)** %*/ )*'!$ +#-*&!&* +*-* *!+#, **"((. S(5*'* /*'#$ ($*' +**, +#&(-&* *"*+# -#* (!'!, IK *%*/&*'* +*-* !&!%* %*/ ('"!+!?A!+#, M**"(( P'$(+!' +* I-((,*$# =2008:9> %*/ (%(!,&* -#* ,*)** *!+#, **"(( %*#,!: 1. A!+#, P(+*)!-!* 2. R(;#(6 +* P(/!"#* P(/(+*-#* M**"(( 3. A!+#, T('('#5# 4. P(-*'* . T#+*& -*"!, P("(-*$* (/(*# ,*)** %*/ )*'!$ +#-*&!&* +*-* *!+#, **"(( *+*-*) $(*/*# ('#&!,:
1. A!+#, P(+*)!-!*. A!+#, (+*)!-!* +#-*&!&* !,!& (+**,&* #'*$# -*,*' (-*&*/ ,(')*+* "(& *!+#, %*/ +#-*&!&*. D# $*#/ #,! *+* *!+#, ## "!/* +#-*&!&* ((-**)* ,(')*+* ('*/*# ('*,!'* &(,(,!* +* &(#"*&* ('&*#,* +(/* *&,#;#,*$ %*/ +#*!+#, $(',* (/**-#$#$ ('*/*# #'*$# %*/ ,(-*) +#('-() !,!& (/#+(,##&*$# )*-)*- %*/ ,($#*- (/*+!/ &(-(*)* *+* ('!$*)** %*/ +#*!+#,. A!+#,' !/ (//!*&* +*,*' (',*%** flow chart ,*%* "*6* -*'* **"(( +* $(';*$# +*-* (-*&$*** *!+#, (+*)!-!*. 15
D*,*' (',*%** ,('+#'# +*'# (',*%**(',*%** %*/ (')!!/* +(/* *$*-*) %*/ ((/*'!)# ((&,#;#,*$ (#$#($# +* (''* ('*$#. A!+#,' &(!+#* *&* (#-*# "*6** %*/ +#('-() &(!+#* *!+#,' (/!!-&* !&,#!&,# !,!& (('&!*, "*6** %*/ +#,('#*.
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
2.1 La(3ran Ha!%l Au&%t
H*$#- *&)#' +*'# *!+#, **"(( *+*-*) -*'* )*$#- *!+#,. L*'* *!+#, **"(( ('-! +#$!$! $(5*'* 5('*, "(-*$ '#/&*$ +* "(&,#. L*'* )*$#- *!+#, **"(( *+* !!%* ('#$# ("(-*$* (/(*# ,!"!* +* '!*/ -#/&! (!/*$* '$(+!'
17
+* (+(&*,* %*/ +#/!*&* -() (('#&$* ,(!*,(!* +* )*$#- (('#&$** $(',* '(&(+*$# !,!& ('*#&*.
L*'* )*$#- (('#&$** )(+*&%* (-#!,# +* +#$!$! $(5*'* ('!'!,* $(*/*# ('#&!, :
1. I'*$# -*,*' (-*&*/ I'*$# -*,*' (-*&*/ %*/ +#$*"#&* -() (('#&$* )*'!$ +**, (('#&* /**'* -*,*' (-*&*/ ('*$*-*)* %*/ $** +#*,*'* (('#&$* +* (//!* -*'*. I'*$# ,('$(!, *,*'* -*# : *. K** '/*#$*$# #,! +#+#'#&*. . A* ,!"!* (+#'#* '/*#$*$# (-*&$*** &(/#*,* *,*! ,!"!* '/'*. 5. A* &*'*&,('#$,#& &(/#*,* +* $(('** -!*$ '!*/ -#/&! *&,#;#,*$%*. +. S#** %*/ (/(*-*# '/*#$*$# +* $#** $*"* %*/ (',*//!/ "*6* *,*$ (-*&$*** &(/#*,* *,*! '/'*. (. A-*$* ** %*/ (+*$*'# +#-*&!&*%* *!+#, **"((.
2. K($#!-* *!+#, %*/ +#$(',*# +(/* !&,#!&,# %*/ (+!&!/ ,!"!* *!+#,.
3. R!!$* $*'* %*/ (')*$#- +#'!-*$#&*. S*'*$*'* %*/ +#*"!&* -() (('#&$* *+* !!%* ('!* *"!'* %*/ ('#$#&* )*-)*- ** $*"* %*/ $()*'!$%* +#-*&!&* !,!& (+'/ '/*#$*$# (-*&!&* ('*#&* *,*$ ('"* %*/ *&* +*,*/. R!!$* $*'* )*'!$ $#/&*, &*'(* +#,!"!&* !,!& (('#&* +*$*' ('*#&* '($,*$# **"(( +# *$* %*/ *&* +*,*/ +#'!!$&* +(/* (/#/*, '#$# #*%* ((&,##,*$ $(',* $#*, '*&,#$. W(6(*/ !,!& (-*&!&* ,#+*& -*"!, +* !*%* ('*#&* ,(,*-*) *+* **"(( '/*#$*$#.
4. L#/&! (('#&$** L#/&! (('#&$** (!"!&&* ('*/*# *$(& &(/#*,* #)*& &(+!* +* ('#+( 6*&,! &(/#*,* %*/ +#,#"*! &(*-# -() (('#&$*. L#/&! (('#&$*** )*'!$ "!/* 18
(/#+(,##&*$# $(5*'* "(-*$ $(('** (+*-* (#"*!* &(*-# %*/ +#-*&!&* !,!& *$#/*$#/ *$(& &(/#*,* #)*& &(+!*. L*'* ,('$(!, )(+*&%* +**, (('#&* ,#;*$# &(*+* !#, **"(( %*/ +#('#&$* !,!& (-*&$**&* ,#+*& -*"!, *,*$ '(&(+*$#'(&(+*$# %*/ +#$*"#&* +*-* -*'* ,('$(!,.
BAB III PENUTUP
1.1 Ke!%(ulan
A!+#, **"(( *+*-*) #;($,#/*$# +*'# $!*,! '/*#$*$# +*-* $(!* *$(& &(/#*,* **"(( +*'# %*/ *-#/ ,#//# $**# +(/* &( *6*) +* (!*,* -*'* *!+#, (/(*# ((&,##,*$%* *,*! +*'# $(/# '#,*#-#,*$ +* (#$#($# &(/#*,* #$#$%*. A!+#, **"(( ('!*&* */#* +*'# *!+#, #,('. A!+#, **"(( 19
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
DAFTAR PUSTAKA
K*'*/#'/$ T)(*#$<('/( D'/*-*$ M#5)*#- P**'$$ P(,'$ C)'#$,+!-!2007 Internal Auditing As A Main Tool For Efficient Risk Assessment . =O-#(>. D'. E(A. O. A. J. E)#' D'. C. J. M/*(V. E. O$*E')*' 2013 The Role of Internal Audit in Effective Management in Public Sector . =O-#(>. V- 4. N ),,:'!*)*&!,*$#.-/$,.5201404*&*-*)**"((*!+#,.),-
20
#-(:D:KULIAHSEMESTER20SAMR!*)20AK!,*$#2020M*&*-*) 20A!+#,20M**"((20F!/$#20K(!*/*.), #-(:D:KULIAHSEMESTER20SAMA!+#,20M**"((20G 20K*"#*P!$,*&*.5.), ),,$:(+%*)($,#&*.6'+'($$.520081201&$(+*$*'+*-#/&!*!+#, **"((
21