Rachmawati, Dyna, Prasetio, Gabriella Diana, Wijaya, Hendra, Wehartaty, Tineke, Shanti, Shanti and Rahayu, Mudjilah (2022) The Risk-Based Audit Program Design for Export Activities at PT. PAMAS Indonesia: New Normal Preparation. In: Proceedings of the 4th Asia Pacific Management Research Conference (APMRC 2022), 12 Desember 2022, surabaya.
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Abstract
This study aims to design a risk-based audit program for export activities and the consequences of VAT to help PT. Pamas Indonesia in preparing for the post-covid activities. This study uses a qualitative approach with a case study method. The case faced by PT. Pamas Indonesia is to identify the risk of a decline in export activities caused by the covid pandemic. The internal audit activity conducted by PT. Pamas Indonesia now is still not risk-based. Therefore, this study seeks to design a risk-based audit program, especially for export activities and the onsequences of VAT. The results of this study indicate, first, that there are six risks that should be prioritized by PT. Pamas Indonesia. Those six risks have a5 and 4 scale considered as very high and high. Second, there are 10 risks that have low and very low risks. These 10 risks could be ignored by gement. And finally, the design of a risk-based export and VAT audit program can assist internal auditors in providing information as a warning to management to reduce the negative impact of business risks.
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Uncontrolled Keywords: | Risk-Based Audit Program · Export · VAT |
| Subjects: | Business > Accounting |
| Divisions: | Proceeding |
| Depositing User: | F.X. Hadi |
| Date Deposited: | 16 Nov 2023 02:46 |
| Last Modified: | 16 Jan 2024 08:42 |
| URI: | http://repository.ukwms.ac.id/id/eprint/37361 |
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