ANALYSIS AND DESIGN OF ROADMAP RISK-BASED INTERNAL AUDIT (RBIA) FOR THE CREDIT PROCESS AT BANK ABC

Rina Iryani, Yan Rahadian

Research output: Chapter in Book/Report/Conference proceedingChapterpeer-review

Abstract

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.

Original languageEnglish
Title of host publicationContemporary Issues in Finance, Accounting, and Consumers’ Behavior: Lessons from Indonesia
Subtitle of host publicationLessons from Indonesia
EditorsBeta Yulianita Gitaharie, Arief Wibisono Lubis, Miranti Kartika Dewi, Dwini Handayani
PublisherNova Science Publishers, Inc.
Chapter10
Pages131-146
Number of pages16
ISBN (Electronic)9781536175707
ISBN (Print)9781536168815
Publication statusPublished - 15 Apr 2020

Keywords

  • Credit
  • Risk
  • Risk-based internal audit

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