Kontribusi Audit Internal Terhadap Managemen Risiko

Abstract

Risks always exist in a business activity of an organization. Risks are closely related to the differences between the results and the expectations. Risk management focuses on the anticipatory actions by recognizing potential risks and influences. Risk management is part of the entity’s internal control in which the main responsibility is in the hand of the company manager or the entity. Internal auditor as the employee or the internal party has the duty to implement the risk management. Internal auditor conducts an audit process towards internal control and gives assurance in the process of risk management. The internal auditor who takes part in consultation role can assist the organization in identifying, evaluating, and implementing relevant risk management and risk control methodologies. Risk management procedures are identifying risks, constructing plans, and determining solutions. Some of the solutions are avoiding, minimizing, removing, or accepting the risks. Keywords: risk, anticipatory, internal controlAbstrakRisiko melekat pada suatu aktivitas bisnis organisasi. Risiko terkait erat antara ketidaksesuaian hasil dengan yang diharapkan. Managemen risiko merupakan suatu tindakan untuk mengurangi ketidakpastian yang berfokus pada tindakan antisipasi/pencegahan, dengan cara mengidentifikasi risiko yang mungkin terjadi sekaligus dampak yang mungkin ditimbulkan. Managemen risiko merupakan bagian dari pengendalian internal entitas yang tanggung jawab utamanya di tangan manager perusahaan atau entitas. Auditor internal selaku pegawai atau pihak internal perusahaan juga memiliki tugas atau kewajiban atas pelaksanaan managemen risiko. Audit internal melakukan proses audit terhadap pengendalian internal dan memberikan keyakinan terhadap proses managemen risiko. Auditor internal memiliki peran konsultasi yang dapat membantu organisasi dalam mengidentifikasi, mengevaluasi, dan menerapkan metodologi managemen risiko dan pengendalian yang relevan. Langkah-langkah yang harus dilakukan dalam managemen risiko adalah identifikasi risiko, membuat perencanaan, dan menentukan cara penanganannya. Penangannya risiko dapat dilakukan dengan cara yaitu menghindari, mengurangi, memindahkan, atau menerima risiko tersebut.Kata kunci: risiko, antisipasi/pencegahan, pengendalian internal

The Risk Evaluation in Sharia Rural Banks: A Practices and Role Strengthening of Internal Auditor

“…Based on epistemology, risk has the meaning of unpleasant, detrimental, dangerous effects of any behavior or action (Hadinata, 2017). Many studies of McNamee & Selim (1998), McNamee (2000), and McNamee, Partridge, & Anderson (2015) defines risk as a concept used to explain potential uncertainty about events and or their outcomes that could have a material effect on the goals of the organization.…”

“…Each bank has to change the policies, systems, and procedures of industrial risk control and transform all rules into risk-based, adapting them to business disruption (Maudos, 2017;Surbakti, 2004). Risk management had received serious attention from the banking industry and was introduced in 1988 by the Bank Indonesia Settlements (Hadinata, 2017). It applied risk management by calculating capital adequacy requirements (CAR), which in 1998 was expanded into market risk aspects, and Bank Indonesia (BI) gradually applied this provision to begin in 1993 (Hadinata, 2017;Hamza, 2013;Sato, 2017) Islamic banking or sharia banking's growth is the same term, still dependent on conventional banking operational rules.…”

“…Risk management had received serious attention from the banking industry and was introduced in 1988 by the Bank Indonesia Settlements (Hadinata, 2017). It applied risk management by calculating capital adequacy requirements (CAR), which in 1998 was expanded into market risk aspects, and Bank Indonesia (BI) gradually applied this provision to begin in 1993 (Hadinata, 2017;Hamza, 2013;Sato, 2017) Islamic banking or sharia banking's growth is the same term, still dependent on conventional banking operational rules. Although it has different characteristics, it realized that Islamic banking differs systemically, including legal practices, operations, specific product features, and, indeed, the inherent risk (Sood, 2017;Suta & Musa, 2003).…”

“…It still has inconclusive results comparing the study of Sutrisno et al (2000) and Hadinata (2017), Pratt & Beaulieu (1992), Sinurani (2017) report. It was interesting to explain and compare how the internal auditor's role in risk management between internal auditors who have different positions in the organizational structure of sharia rural bank.…”