PERAN AUDIT INTERNAL DALAM MEWUJUDKAN GOOD CORPOORATE GOVERNANCE PADA KANTOR PENGAWASAN DAN PELAYANAN BEA CUKAI (KPPBC) KOTA SORONG PROPINSI PAPUA BARAT

Abstract

Abstract: At the Customs and Excise Office Customs audit is a series of examinations of books, records and documents as well as company inventory in the context of monitoring compliance with customs and excise regulations. Internal audit functions to evaluate and improve the effectiveness of risk management, control and governance processes. This study uses a qualitative method. The location of the research was carried out at the Sorong City Customs and Excise Supervision and Service Office. The types of data sources used are primary and secondary data. The data was collected through field studies, interviews, observation and documentation. The results show that there are several causes of the influence of Internal Audit on Good Corporate Governance at Customs and Excise Offices, namely: the existence of the principles of Good Corporate Governance which affect the importance of Internal Audit.

Keywords: internal audit, good corporate governance, audit report