Peran Audit Internal Dalam Penerapan Peraturan Menteri Keuangan Nomor 112/PMK.03/2022

Nadia Dwi Pratiwi, B. Putri, Irda Agustin Kustiwi
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Abstract

This research aims to investigate the role of internal audit in the context of implementing Minister of Finance Regulation Number 112/PMK.03/2022. These regulations have a significant impact on financial governance and accountability across various entities. With a focus on internal audit, this research explores how the internal audit function contributes to ensuring compliance with these financial regulations. This research method uses qualitative methods involving documentation analysis and interviews. The results of the research are expected to provide insight into the effectiveness of the role of internal audit in supporting the implementation of related Minister of Finance Regulations and provide recommendations for further improvements in the entity's financial management.
内部审计在执行财政部第 112/PMK.03/2022 号条例中的作用
本研究旨在调查内部审计在实施财政部第 112/PMK.03/2022 号条例中的作用。这些条例对各实体的财务管理和问责制具有重大影响。本研究以内部审计为重点,探讨内部审计职能如何为确保遵守这些财务条例做出贡献。研究方法采用定性方法,包括文件分析和访谈。预计研究结果将有助于深入了解内部审计在支持实施相关财政部长条例方面所起作用的有效性,并为进一步改进实体的财务管理提出建议。
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