TY - JOUR
T1 - Evaluation of Quality Control System on Audit Performance (Case Study of BPK Representative of West Sulawesi Province)
AU - Martani, Dwi
PY - 2022/8
Y1 - 2022/8
N2 - This study aims to evaluate the quality control system (SPM) for the performance of the audit carried out at the BPK Representative of West Sulawesi Province. The six components in the audit performance analyzed are audit planning, audit implementation, supervision & review, reporting of audit results, follow-up monitoring of audit results, and audit evaluation to determine its implementation. In addition, this study will also provide recommendations to improve the effectiveness of the implementation of SPM. This study used qualitative descriptive analysis by evaluating SPM implementation documents and the results of interviews with SPM implementers and SPM assessors. The results of this study show that overall, the BPK Representative of West Sulawesi Province has implemented a quality control system but, in its implementation, it is still necessary to consider improving the understanding of SPM for auditors, fulfilling the shortage of auditors in the composition of the Audit Team, proposing a quality management system on the component of monitoring follow-up audit results, and strengthening supervision on the implementation of SPM.
AB - This study aims to evaluate the quality control system (SPM) for the performance of the audit carried out at the BPK Representative of West Sulawesi Province. The six components in the audit performance analyzed are audit planning, audit implementation, supervision & review, reporting of audit results, follow-up monitoring of audit results, and audit evaluation to determine its implementation. In addition, this study will also provide recommendations to improve the effectiveness of the implementation of SPM. This study used qualitative descriptive analysis by evaluating SPM implementation documents and the results of interviews with SPM implementers and SPM assessors. The results of this study show that overall, the BPK Representative of West Sulawesi Province has implemented a quality control system but, in its implementation, it is still necessary to consider improving the understanding of SPM for auditors, fulfilling the shortage of auditors in the composition of the Audit Team, proposing a quality management system on the component of monitoring follow-up audit results, and strengthening supervision on the implementation of SPM.
KW - quality control system
KW - BPK RI
KW - audit
UR - https://www.bircu-journal.com/index.php/birci/article/view/6095
U2 - 10.33258/birci.v5i3.6095
DO - 10.33258/birci.v5i3.6095
M3 - Article
SN - 2615-3076
VL - 5
SP - 20758
EP - 20768
JO - Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences
JF - Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences
IS - 3
ER -