The Implementation Of Operational Audit (A Case Study at Internal Control Unit of PT. TIMAH Tbk.)

Abstract

Nearly every business can effectively use operational audit as a part of comprehensive internal audit by integrating operational audit which can be used as an effective tool for examining the operating information and the mean used identify, measure and classifyand report such information. Operational audit objective is to review operational result of company for evaluating efficiency and efffectiveness and give constructive recommendation. Constructive recommendation for improving operational of auditee usually will be given after all audit findings has been disclosed. Recommendation designedly for each activity that disclosed on audit audit findings, so that activity performance of auditee will bemore efficient, economize andableto achieve effective result. This research took place at Internal Control Unit of PT. Timah, whereas Internal Control Unit is the only department that carrying out the internal audit within PT. Timah. Technique od data obtained based on observation and interview result from staff of Internal Control Unit