Peranan Risk Based Audit Pada Bagian Kredit Dalam Mengevaluasi Proses Kredit

(Studi pada PT. BPR Bank Kertiawan)

Abstract

This study aims to determine how the application of Risk-Based Audit on the credit
department of PT. BPR Bank Kertiawan in order to improve the efficiency and
effectiveness of the entity's internal audit. The results showed that the key business
process credit at PT. BPR Bank Kertiawan which has a high risk is the Credit
Analysis section which affects the credit take over process and the making of a Credit
Agreement and its supporting documents so that for further examination, SKAI will
focus on the Credit Analysis section which has a high inherent risk