TRANSFORMASI PERAN INTERNAL AUDITOR DAN PENGARUHNYA BAGI ORGANISASI

Abstract

Organizations underpressure to manage businessrisks are increasingly re­lying on the role of internal auditor for help in achieving these objectives. Internal auditors are meeting to challenge to add value in various ways. Their strategies include transforming their role to bring the auditing function closer to management needs. This transformation cannot occur unless the auditor and the all level of man­agement start to think differently about the role of internal auditor. Changing current paradigms, adding training and hiring new personnel may be required to achieve these goals.