| Summary: | The purpose of this study is to analyze the compliance of the implementation of professional standards at PT X Tbk. The study aims to identify the performance standards, whether it is not implemented, yet fully implemented, or has been fully implemented.
This is a qualitative study which uses a descriptive analytical method. It compared standard of Institute of Internal Auditor (IIA) with Manual Internal Audit PT X Tbk. To have enough results, researcher conducted interview, discusion using audit checklist, and observation for review of the compliance of performance standards.
The result showed that: (1) Almost all of the items associated with performance standards have been implemented and well developed in consistency applying good practices
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