Potensial Objek Audit Berdasarkan Temuan Pada Audit Ketaatan Berbasis Risiko di Kantor Pos Cabang Jakarta dan Sekitarnya
DOI:
https://doi.org/10.25170/jpk.v3i01.7516Keywords:
Potential Audit Objects, Risk-Based Compliance Audit, The findings, Branch Post Offices, PT Pos IndonesiaAbstract
In carrying out its functions, Internal Audit conducts the planning and execution of audits on Auditees—namely, work units at branch post offices—by the Representative Office Internal Audit team and delivers the Audit Report to relevant stakeholders. This study aims to determine Potential Audit Objects derived from findings of Risk-Based Compliance Audits at branch post offices as documented in the Audit Reports. The identification of these objects is intended to ensure that internal audit implementation remains effective and efficient, as expected by the Company, in this case PT Pos Indonesia. This research is a case study based on risk-based compliance audit findings from nine branch post offices in Jakarta and surrounding areas during the 2024–2025 period. The findings indicate that (1) Potential Audit Objects are derived from audit issues that occur with a percentage exceeding 50%, along with an analysis of their causes and impacts, (2) Potential Audit Objects enhances the effectiveness and efficiency of risk-based compliance audits and is recommended as an effective and efficient method for PT Pos Indonesia’s management.
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