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.
|Publication status||Published - 2017|
|Event||2nd Asia-Pacific Region System Dynamics Conference of the System Dynamics Society - SG, Singapore, Singapore|
Duration: 1 Jan 2017 → …
|Conference||2nd Asia-Pacific Region System Dynamics Conference of the System Dynamics Society|
|Period||1/01/17 → …|
- Organisational Learning, Individual Learning, Learning Alignment, Performance Audit
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.