Evaluasi Efektivitas Fungsi Satuan Pengawas Intern (SPI) Dalam Melaksanakan Audit Internal

Abstract

The purpose of this study was to determine how the implementation, effectiveness
and efficiency of the Internal Supervisory Unit of the PT. XYZ in conducting internal audit
in the company. The study was conducted using qualitative methods and two types of
research data, the primary data and secondary data obtained in natural conditions
(natural setting). Primary data is collected by interviewing deeply the interviewees, that
was implementation and documentation team of ISO 2008 : 9001 (in depth interview).
Secondary data obtained through literature sources such as the Report of Inspection and
Quality Management System ISO 2008 : 9001. To sharpen the study result, research object
taken and observed is about the performance of the Internal Supervisory Unit in
overseeing the implementation of operational activities based on ISO 2008 : 9001 in
Government Marketing Unit Project. The results showed an understanding of the
procedure has not been fully implemented Quality Management, as well as on contracts
that have not been conducted according to standards in terms of quality procedures of ISO
2008 : 9001 which is contain of procedure related with customer.
Keyword: Unit Supervisor Intern, Organization for Standardization (ISO)