Symbolic interaction of internal auditor in the implementation of consultation activities

Abstract

Disaster is one of impacts caused by climate change. The Audit Board of the Republic of Indonesia conducts an audit of state finances management and responsibility in handling the disaster. The success of The Audit Board of the Republic of Indonesia was partly driven by The Audit Board of the Republic of Indonesia’s internal audit performance, namely the Inspectorate General which provided consultations to add value for the The Audit Board of the Republic of Indonesia work unit. However, The Audit Board of the Republic of Indonesia work unit expects that Inspectorate General has more consultative and not impressed as an external auditor in carrying out the consultation. The purpose of this research was to improve and enrich the communication of Inspectorate General internal auditors in carrying out the consultation. This research used symbolic interaction theory by George Herbert Mead. This paper is a compilation of several relevant data sources. They were collected systematically, and then analyzed in-depth and critical evaluation to provide the research finding in narrative. The result showed that management of mind, self, and society can play important role in carrying out the consultation. Besides, the use of symbol and nonverbal communication may increase good relationship in the consultation. Inspectorate General needed to improve its auditors competence to manage symbolic interaction in carrying out the consultation in order to be more consultative.