EFFORTS TO IMPROVE INTERNAL AUDIT UNDERSTANDING IN SERVICE COMPANIES
The audit process is a very important process for a company. The internal audit process is one way to ensure conformity between SOPs and conditions in the field. In particular, internal audit brings benefits in the form of objectivity, showing itself as a law-abiding company, protection of company assets, increasing company efficiency and productivity, and identifying the level of success of the existing control system. More value from audits can be seen by the company if the internal audit process focuses on improving processes and not just maintaining compliance. Process improvement is one of the key elements of a management system and should be one of the main motivators of companies wanting to implement and maintain a good system. Process improvement not only helps with efficiency, but saves time. To get all these benefits, the internal audit process needs to be carried out regularly. Generally, an internal audit is conducted once a year. However, in certain conditions, for example after a major change in the structure and workings of the company or after the implementation of a new management system, the frequency of audits can be increased to see the effectiveness of the changes. The passive attitude of the community also affects the public's understanding of the importance of internal auditing in the company. Therefore, training and counseling activities are carried out to change public perceptions, especially companies engaged in services regarding the importance of the role of internal audit in companies. The implementation of this service provides additional understanding which is positively welcomed by the community.
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