| Summary: | This research is a study about the implementation of internal audit standards
in PT Pupuk Sriwidjaja Palembang. In addition, this study also performs
comparative analysis of the company's internal audit standards. The company�s
internal audit standards is compared to internal audit standards issued by The
Institute of Internal Auditors.
The purpose of this study are (1) Identify the comparison between company�s
internal audit standards with internal auditing standards issued by The Institute
of Internal Auditors, (2) Identify the strenghts and weaknessess of comapny�s
internal audit standards, and (3) Identify the application of comapny�s internal
audit standards by its internal auditors
The data used in this study is primary data. Researcher performed interviews,
confirmation procedure, and inspection documents to obtain primary data. This is
a qualitative study, using inductive analysis of the phenomena occurring in the
company based on the theories that already exist.
The results showed that: (1) There are a lot of compatibility between the two
internal audit standards
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