The purpose of this study is the design of a roadmap risk-based internal audit (RBIA) for the credit process at Bank ABC. This study was conducted with the Internal Audit Division at Bank ABC as its research object. The study uses a qualitative descriptive research method with data collection done through interviews, confirmation and verification and observation of auditors. The results of this study showed that credit risk identification had not yet been done by the risk management division in all of the branch offices, and that the RBIA guidelines used by companies still have flaws, which impact the application of the RBIA. The RBIA has not been effective and the number of internal auditor personnel is not yet adequate. Therefore, a RBIA roadmap design, using RBIA standard guidelines issued by the Institute of Internal Auditors (2014) is recommended.
|Title of host publication||Contemporary Issues in Finance, Accounting, and Consumers’ Behavior: Lessons from Indonesia|
|Subtitle of host publication||Lessons from Indonesia|
|Editors||Beta Yulianita Gitaharie, Arief Wibisono Lubis, Miranti Kartika Dewi, Dwini Handayani|
|Publisher||Nova Science Publishers, Inc.|
|Number of pages||16|
|Publication status||Published - 15 Apr 2020|
- Risk-based internal audit