Leverage of Learning Alignment in Performance Audit Development

Andreo Wahyudi Atmoko, Muhammad Anwar

Research output: Contribution to conferencePaper

Abstract

The Audit Board of the Republic of Indonesia enhance its role through the performance Audit. In the process of performance audit development, organisational learning, individual learning, and interaction with the auditee occurred. Research uses system dynamics modelling and learning linkage concept. The results showed that learning begins from the individual observations, and it is not just limited to the observation of environment response but also to the interaction among individuals and organisation. Increased individual learning is leverage in the learning alignment system of performance audit development. To enhance the outcome of training in performance audit, training should involve mentoring, coaching and field audit practices.
Original languageEnglish
Publication statusPublished - 2017
Event2nd Asia-Pacific Region System Dynamics Conference of the System Dynamics Society - SG, Singapore, Singapore
Duration: 1 Jan 2017 → …

Conference

Conference2nd Asia-Pacific Region System Dynamics Conference of the System Dynamics Society
CountrySingapore
CitySingapore
Period1/01/17 → …

Keywords

  • Organisational Learning, Individual Learning, Learning Alignment, Performance Audit

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  • Cite this

    Atmoko, A. W., & Anwar, M. (2017). Leverage of Learning Alignment in Performance Audit Development. Paper presented at 2nd Asia-Pacific Region System Dynamics Conference of the System Dynamics Society, Singapore, Singapore.