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Performance Audit and Risk

Penulis :

Muh. Rum

Jumlah Halaman :


Ukuran Buku :

16×24 Cm

ISBN : Sementaras dalam Proses Ajuan


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Availability: 100 in stock
This book is a manual to measure the performance achievement of an audit object entity. Performance audits are generally aimed at public sector audits to help the public know the more complete performance of public sector organizations. A performance audit is a qualitative statement of a process that begins with planning and ends with accountability that is easy to evaluate.
Performance audits arise because of stakeholder dissatisfaction with financial audits, which only assess the fairness of financial statements. As a follow-up, there needs to be a systematic step to determine whether the use of state money has been managed properly based on the initial budgeted objectives. In addition, the performance audit provides certainty whether the state money that has been used to obtain resources effectively and efficiently is used efficiently, and can provide optimal results that provide benefits to the object of budgeting.
The content of this book aims to evaluate performance and identify the causes of low performance as well as provide opportunities for improving recommendations for further improvements. The results of the performance audit are considered as a source of information to stakeholders because they systematically describe the organization's activities concerning organizational goals.
Implementation of performance audits in Indonesia. Carried out by the Indonesian Supreme Audit Agency (BPK). Peer review is carried out on all aspects of BPK's work, including the implementation of performance audits. Based on the peer review report, it can be identified that there are several findings relevant to BPK's capacity building in performance audits. Performance audit content focuses on cross-cutting issues. To control financing and human resources..
The content of this book ends with the possibility of agency problems arising between the officials making the commitments and the budget implementers. This book is expected to provide benefits to audit practitioners related to economic audits, efficiency audits, and effectiveness audits. If the economic and efficiency audit is called a management audit or operational audit, while the effectiveness audit is called a program audit.


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