文章基本信息

标题：Role Domination of Service Assurance in Internal Audit Process
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作者：Dwi Hariyanti ; Made Sudarma ; Unti Ludigdo 等
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2014
卷号：5
期号：12
页码：44-52
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：The purpose of this study is to reveal dominance of assurance service role in audit internal process. Study was conducted using a critical paradigm with a case study approach. The reason to use a case study approach because problem of internal audit is contextual, so practice reality of internal auditing in each organization has its own characteristics. This study focus is activity that takes place in internal audit process. Data was collected through observation and interviews. Data were analyzed using Habermas's theory of communication action. This study results is indicate that the dominant role of internal audit in PT Ojo Dumeh still occur . It can be traced from the interaction between auditor and auditee. The interaction of two actors stuck in bureaucratic families . This situation occurs because mediated by money and power, this will encourage the emergence of pathology in the practice of internal auditing .
关键词：Internal Audit; Domination; Assurance service.