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ISSN 2063-5346
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Operational Audit Vs Performance Audit and Internal Audit Result Report In Public Sector and Chemical Companies

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Chatrina Maya Gultom , Nurzana , Wilda Hairah Tb, Iskandar Muda
» doi: 10.48047/ecb/2023.12.si7.008

Abstract

One of the things that can create good governance is that it can be seen from the success of every government administrator in providing good service to the community. The success of the government can also be seen from the achievement of predetermined goals, as well as compliance with applicable regulations. To see whether government administrators are working properly, audits are needed, in the form of operational audits, performance audits, and internal audits. Operational audit is an operational activity of an organization that aims to check the efficiency and effectiveness of the operation of the budget that has been issued by the government. Operational audit will be of great benefit to public organizations because it can support the smooth running of the implementation. Performance Audit is used to assess the extent to which the government's performance in serving the community. Meanwhile, Internal Audit is an independent activity that provides assurance and consultancy designed to provide added value and improve organizational activities. This research method is library research method. Examine the theory and the relationship or influence between variables from books and journals both from Mandeley, Scholar Google, and other online media methods. From this research it can be concluded above that internal audit will encourage the achievement of good corporate governance within the scope of the Inspectorate so that later in general it will encourage financial governance within the district government to run well. To assess the extent to which local government performance has been achieved in serving the interests of the community, it is necessary to conduct a performance audit and operational audit

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