Peran Audit Internal Pada Efektivitas Pengendalian Internal Mendukung Kredit Investasi Di Cabang BRI Di Situbondo

R. Rachmawati
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引用次数: 4

Abstract

Purpose of this research is to obtain a picture of the effectiveness of intenal audit and how the role of internal audit in supporting the effectiveness of the investment credit control.The method used in this research is descriptive analysis method, where data obtained by the author analyzed and compared with some existing theories. Based on the results of the research authors conclude that the overall implementation of internal audit in the branch branch Bank Rakyat Indonesia in Situbondo for credit monitoring activities have been adequate for investment in accordance with the rules and policies set by the central office, but it also includes compliance, verivication and evaluation. Thus, these findings have been in accordance with the propositions that have been made in the implementation of the study conducted internal audits can adequately support the achievement of the effectiveness of internal control in the process of granting investment credits the branch branch Bank Rakyat Indonesia in Situbondo Keywords : Internal Audit role, Internal control system, Investment credit
内部审计对内部控制效力的作用支持了对战邦多BRI branch的投资信贷
本研究的目的是了解内部审计的有效性,以及内部审计在支持投资信贷控制有效性方面的作用。本研究使用的方法是描述性分析方法,作者将获得的数据与现有的一些理论进行分析和比较。根据研究结果,作者得出结论,根据中央办公室制定的规则和政策,印度尼西亚人民银行在斯图邦多分行进行信贷监测活动的内部审计的总体执行情况足以进行投资,但也包括遵守、核查和评价。因此,这些发现已经符合在实施研究中提出的命题,即内部审计可以充分支持印尼人民银行在斯图邦多分行授予投资信贷过程中实现内部控制的有效性。关键词:内部审计角色,内部控制系统,投资信贷
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