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The Risk-Based Audit Program Design for Export Activities at PT. PAMAS Indonesia: New Normal Preparation

In: Proceedings of the 4th Asia Pacific Management Research Conference (APMRC 2022)

Author

Listed:
  • Dyna Rachmawati

    (Universitas Katolik Widya Mandala Surabaya, Faculty of Business)

  • Gabriella Diana Prasetio

    (Universitas Katolik Widya Mandala Surabaya, Faculty of Business)

  • Hendra Wijaya

    (Universitas Katolik Widya Mandala Surabaya, Faculty of Business)

  • Tineke Wehartaty

    (Universitas Katolik Widya Mandala Surabaya, Faculty of Business)

  • Shanti

    (Universitas Katolik Widya Mandala Surabaya, Faculty of Business)

  • Mudjilah Rahayu

    (Universitas Katolik Widya Mandala Surabaya, Faculty of Business)

Abstract

This study aims to design a risk-based audit program for export activities and the consequences of VAT to help PT. Pamas Indonesia in preparing for the post-covid activities. This study uses a qualitative approach with a case study method. The case faced by PT. Pamas Indonesia is to identify the risk of a decline in export activities caused by the covid pandemic. The internal audit activity conducted by PT. Pamas Indonesia now is still not risk-based. Therefore, this study seeks to design a risk-based audit program, especially for export activities and the consequences of VAT. The results of this study indicate, first, that there are six risks that should be prioritized by PT. Pamas Indonesia. Those six risks have a 5 and 4 scale considered as very high and high. Second, there are 10 risks that have low and very low risks. These 10 risks could be ignored by management. And finally, the design of a risk-based export and VAT audit program can assist internal auditors in providing information as a warning to management to reduce the negative impact of business risks.

Suggested Citation

  • Dyna Rachmawati & Gabriella Diana Prasetio & Hendra Wijaya & Tineke Wehartaty & Shanti & Mudjilah Rahayu, 2023. "The Risk-Based Audit Program Design for Export Activities at PT. PAMAS Indonesia: New Normal Preparation," Advances in Economics, Business and Management Research, in: Eva Hotnaidah Saragih & Rike Penta Sitio & Rosita Fitriyani & Dhinar Silalahi & Yeneneh Tamirat Nega (ed.), Proceedings of the 4th Asia Pacific Management Research Conference (APMRC 2022), pages 708-719, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-076-3_54
    DOI: 10.2991/978-94-6463-076-3_54
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