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The Role of Internal Auditor in Minimizing Risk Factor in Banking Industry (Case Study at BPD West Sumatra).


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The Role of Internal Auditor in Minimizing Risk Factor in Banking Industry (Case Study at BPD West Sumatra)


Submitted as Partial Fulfillment of the Requirement for Undergraduate Degree in Economic


M Lizardi Hidayat K 0810534024



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a). Tempat/Tgl Lahir : Pekanbaru / 16 Juli 1990 b). Nama Orang Tua : Kismanwardi c). Fakultas : Ekonomi d). Jurusan : Akuntansi e). No.Bp : 0810534024 f). Tanggal Lulus : 21 Juli 2014 g). Predikat lulus : Memuaskan h). IPK : 3.00 i). Lama Studi : 5 Tahun 9 Bulan j). Alamat Orang Tua: Jl Belut no11 Pekanbaru, Kecamatan Payung Sekaki, Kotamadya Pekanbaru, Riau

The Role of Internal Auditor in Minimizing Risk Factor on Banking Industry (case studied at BPD West Sumatra)

Thesis By: M Lizardi Hidayat K

Thesis Advisor: Drs. Amsal Djunid, M.Bus, AK


Internal Auditor as a division in a company take an important role to keep the company run well as planned. Internal Auditor assists the company by providing many services, aim to gain advantages to make a company grow from inside, and outside. This research purposed to gain an understanding of the role of Internal Auditor in minimizing risk factor that facing by the company in banking industry by using Soft System Methodology (SSM) that refers to Peter Checkland (1970). Soft System Methodology help in guidance to compare current regulation by Bank of Indonesia about role of Internal Auditor in managing risk, and actual practice in the company.

By conducting this research in BPD West Sumatra, it found that BPD West Sumatra applying current regulation of Bank of Indonesia about role of Internal Auditor in managing risk in their current practices.




Globalization era will sharpen rivalries that need more critical thinking on optimal utilization of various sources of funds and the use of existing resources. The increasing of complexity, the size of organization and the expansion in business operations is affecting the need for the complex control system, both control of financial and business operational that make the role of audit became important thing, especially the internal audit who has involved day to day operational of organization.

Internal audit is an activity involved in an organization that provides input on how best to achieve organizational goals. Internal audit include the utilization of a systematic methodology for analyzing business processes or organizational problems and provide an alternative solutions to these problems. Internal audit activities includes ensuring the operational run effectively and efficiently, prevent and investigate fraud, security of assets, and compliance with laws, regulations, policies, and procedures applicable in the organization (Wulandari: No Year).

Based on the definition of internal auditimg issued by IIA’S Board of Directors, the main purpose of internal auditing is to assist management in achieving organizational goals. But, there are risks that might impede management to achieve organization goals. According to the IIA, risk is defined as a possibility that an event will occur, which will impact an organization’s

achievement of the objectives ( the professional practices framework 2004)


services. These three activities can be done if bank and its customer have trust each other’s. The customers want to save their money in bank, because they believe the bank will not misuses and their money will be managed well and they can withdraw the money any time they want. In other hand, bank wants to channel the fund to debtor or the peoples because trusts exist. The Bank believe that debtor will not misuses and manage the loan fund well, debtor have ability to pay and return their credit or loan and other liabilities at due date.

The loan or credit was given by bank to its customer usually has short term or long term, the credit used to run their business or other needs. In giving the credit bank must concern so many aspects of the customer, such as business prospect, debtor performance, and ability to pay.

To ensure this activities running well, the bank need good internal audit division to minimize any risk, and increase and improve the system in management. In former, internal

auditor was the enemy to management because they act as “watch dog” for every single policy that

had been made by management. However, internal auditor in the present has become a partner and

they work not only to examine the mistakes but also give another contribution. So that the process will run well from planning, implementing, and evaluating and bank can achieve their goals.

Based on the bank’s characteristics and functions, banking industry is identical to the risk. Therefore, the availability of a system and procedures to control and manage risk is a fundamental requirement for each bank, thus banks avoid losses both material and non-loss material such as deteriorating the image or reputation of a bank in the public.



Based on background above, existence internal audit function in a company is required to control the business activity so that the trust from community can be maintained. In order to implement the basic internal control components and to produce reliable information for company’s stakeholders takes effectiveness role of internal auditors.

Based on the background above, the writer proposed the questions as follows : 1. How is internal audit function and practice in Bank Nagari?

2. How is the role of internal auditor in minimizing risk factor in Bank Nagari?

1.3 RESEARCH OBJECTIVE The objective of this research are :

1. To describe the function of internal audit in Bank Nagari?

2. To describe and analyze the role of internal auditor in minimizing risk factor in Bank Nagari?


The benefit that expected in this research are:

1. For writer, to get better understanding about the role of internal auditor in minimizing risk factor in Bank Nagari


3. For accounting knowledge and next research, expected that this research can give input for accounting knowledge and inspiration for further research that more deeply in the future.


The systematical of the research, is divided into five sections, which consist of: Chapter 1 INTRODUCTION

This section describes the background of the problem, problem definition, research objective, research benefit, scope of research, and writing systematic. Chapter 2 THEORITICAL FRAMEWORK

This chapter includes the literature surveys of any related theories and opinions of the experts gathered from different sources, such as text books, the results from previous research, journals, and internet based content and information.


Second chapter discusses the various kinds of research data, and describes the methods and techniques used to analyze the data and any information needed for the thesis.


This chapter will describe the result of the research based on the data and information gathered related to the questions on problem definition.



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