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Risiko dijelaskan sebagai akibat yang kurang menyenangkan atau merugikan yang dapat muncul dari tindakan yang telah dilakukan, baik terencana maupun tidak. Bisnis diuraikan sebagai usaha komersial yang bertujuan memperoleh profit/keuntungan. Kerangka ini menjadi fondasi untuk memahami bagaimana risiko terhubung dengan aktivitas bisnis.",{"@graph":63,"@context":120},[64,81,103],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,72,75,78],{"item":68,"name":69,"@type":70,"position":71},"https://docshare.wps.com","Home","ListItem",1,{"item":73,"name":9,"@type":70,"position":74},"https://docshare.wps.com/id/document/",2,{"item":76,"name":31,"@type":70,"position":77},"https://docshare.wps.com/id/document/penelitian-laporan/",3,{"item":79,"name":59,"@type":70,"position":80},"https://docshare.wps.com/id/document/audit-internal-business-risk-area/181228/",4,{"url":79,"name":59,"@type":82,"image":83,"author":88,"headline":59,"publisher":91,"fileFormat":94,"inLanguage":57,"description":61,"dateModified":95,"datePublished":96,"encodingFormat":94,"isAccessibleForFree":97,"interactionStatistic":98},"DigitalDocument",{"url":84,"@type":85,"width":86,"height":87},"https://docshare.wps.com/thumbnails/audit-internal-business-risk-area/181228.png","ImageObject",300,407,{"name":89,"@type":90},"Sage","Person",{"url":68,"name":92,"@type":93},"DocShare","Organization","application/pdf","2026-10-03","2026-09-02",true,{"@type":99,"interactionType":100,"userInteractionCount":102},"InteractionCounter",{"@type":101},"ViewAction",5,{"@type":104,"mainEntity":105},"FAQPage",[106,112,116],{"name":107,"@type":108,"acceptedAnswer":109},"Apa pengertian “area” dalam pembahasan ini?","Question",{"text":110,"@type":111},"“Area” dipahami sebagai bagian atau daerah menurut KBBI online.","Answer",{"name":113,"@type":108,"acceptedAnswer":114},"Bagaimana definisi risiko menurut KBBI dan konteksnya dalam bisnis?",{"text":115,"@type":111},"Risiko adalah akibat yang kurang menyenangkan atau merugikan, atau membahayakan dari suatu perbuatan/tindakan; risiko muncul terhadap tindakan yang sudah dilakukan, baik direncanakan maupun tidak.",{"name":117,"@type":108,"acceptedAnswer":118},"Apa yang dimaksud dengan bisnis pada materi ini?",{"text":119,"@type":111},"Bisnis adalah usaha komersial dalam dunia perdagangan/bidang usaha dagang yang salah satu tujuannya memperoleh profit atau keuntungan.","https://schema.org",{"og:url":79,"og:type":122,"og:title":59,"og:site_name":92,"og:description":61},"article",{"robots":124,"canonical":79},"index,follow",{"doc_id":126,"site_id":56},181228,1788343849,{"code":4,"msg":5,"data":129},{"doc_id":126,"user_id":130,"nickname":89,"user_avatar":131,"doc_module":4,"category_id":30,"category_name":31,"doc_title":59,"doc_description":61,"doc_content":132,"file_id":133,"file_url":134,"file_type":135,"file_size":136,"view_count":102,"is_deleted":4,"is_public":71,"is_downloadable":71,"audit_status":71,"page_count":137,"language":138,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":139,"faqs":140,"seo_title":141,"seo_description":61,"update_tm":127,"read_time":142},687197207057,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","B00K CHAPTER  \n1 RUANG LINGKUP DAN PERAN AUDITDuma Megaria Elisabeth  \n2 STANDAR PROFESI DAN ETIKA AUDITVero Deswanto  \n3 PENGENDALIAN INTERNALIvo Maelina Silitonga  \n4 AUDIT INTERNAL BISNISWulan Budi Astuti  \n5 TEKNIK PENGAMBILAN SAMPEL DAN WAWANCARA  \nLuluk Musfiroh  \n6 TEKNIK DAN ALAT AUDIT UNTUK MENGUMPULKAN BUKTI  \nNovi Darmayanti  \n7 AREA RISIKO BISNISRiny Jefri  \n8 METODOLOGI AUDIT(FASE KERJA AUDIT)Meili Herfina  \n9 KERTAS KERJA DAN FILE KERJA DOKUMENTASI AUDITAnnisa  \n10 PROGRAM AUDIT UNTUK BIDANG AUDIT TERTENTUAgus Triyani  \n11 AUDIT OPERASI DAN KEUANGAN BISNISDarwanis  \nYerisma Welly  \nUntu    Puku Dkgta1,Scut 0R CODE  \nEditor:Yerisma WellyAUDIT INTERNALDuma Megaria ElisabethVero DeswantoIvo Maelina SilitongaWulan Budi AstutiLuluk MusfirohNovi DarmayantiRiny JefriMelli HerfinaAnnisaAgus TriyaniDarwanis  \n# AUDIT INTERNAL\n\nDuma Megaria ElisabethVero DeswantoIvo Maelina SilitongaWulan Budi AstutiLuluk MusfirohNovi DarmayantiRiny JefriMelli HerfinaAnnisaAgus TriyaniDarwanis  \nPenerbit  \nSains  \nIndonesia  \nCV.MEDIA SAINS INDONESIAMelong Asih Regency B40-CijerahKota Bandung-Jawa Baratwww.medsan.co.id  \nAnggota IKAPINo.370/JBA/2020  \nAUDIT INTERNAL  \nDuma Megaria ElisabethVero DeswantoIvo Maelina SilitongaWulan Budi AstutiLuluk MusfirohNovi DarmayantiRiny JefriMelli HerfinaAnnisaAgus TriyaniDarwanis  \nEditor:  \nYerisma WellyTata Letak:  \nLinda Setia Kasih ZendratoDesain Cover:Rintho R.RerungUkuran:  \nA5 Unesco:15,5x 23 cmHalaman:vi,199ISBN:  \n978-623-195-261-5Terbit Pada:Mei 2023  \nHak Cipta 2023@Media Sains Indonesia dan PenulisHak cipta dilindungi undang-undang.Dilarang keras menerjemahkan,memfotokopi,atau memperbanyak sebagian atau seluruh isi buku initanpa izin tertulis dari Penerbt atau Penulis.(CV.MEDIA SAINS INDONESIA)Melong Asih Regency B40-CijerahKota Bandung -Jawa Baratwww.medsan.co.id  \nPENERBIT MEDIA SAINS INDONESIA  \nDAFTAR ISI  \nKATA PENGANTAR……………………………………………21…  \nDAFTAR ISI………………………………………………………………………………………………………………ii  \n1 RUANG LINGKUP DAN PERAN AUDIT………………………1  \nPendahuluan……………………………………………………………………………………1  \nDefenisi Audit Internal………………………………………………………………………3  \nPerkembangan Profesi Audit Internal di Dunia………9  \nPeran dan Kontribusi Auditor Internal…………………………11  \nPerkembangan Organisasi Profesi di Indonesia……12  \nOrganisasi Profesi Internasional yang  \nBerhubungan dengan Audit Internal……………………………13  \nRuang Lingkup Audit Internal……………………………………………14  \nStruktur Bidang Audit Internal…………………………………………14  \n2 STANDAR PROFESI DAN ETIKA AUDIT…………………23  \nDefinisi dan Prinsip Audit Internal……………………………23  \nKode Etik Audit Internal……………………………………………………………24  \nStandar Internal Audit………………………………………………………………26  \nStandar Kinerja…………………………………………………………………………32  \nStandar Auditing Standar Profesi Audit  \ndi Indonesia…………………………………………………………………………………………36  \n3 PENGENDALIAN INTERNAL…………………………………………41  \nPendahuluan………………………………………………………………………………41  \nPengertian Pengendalian Internal…………………………………41  \nTujuan Pengendalian Internal…………………………………………42  \nKomponen Pengendalian…………………………………………………43  \nKeterbatasan Pengendalian Internal…………………………47  \n:  \n6 TEKNIK DAN ALAT AUDIT UNTUK  \n 9/211  \nMENGUMPULKAN BUKTI……………………………………………  \nPengertian Teknik Audit………………………………………………………91  \nPenerapan Teknik Audit Berbantuan Komputer……97  \nAlat Audit Untuk Mengumpulkan Bukti……………………98  \nBukti Audit (Audit Evidence)……………………………………………98  \nKarakteristik Bukti Audit………………………………………………………101  \n7 AREA RISIKO BISNIS……………………………………………………………105  \nArea Risiko Bisnis…………………………………………………………………………105  \nApa itu Risiko………………………………………………………………………106  \nJenis-Jenis Risiko Bisnis………………………………………………………109  \nPerilaku Risiko…………………………………………………………………………………114  \nIdentifikasi Risiko………………………………………………………………………………………117  \n8 METODOLOGI AUDIT (FASE KERJA AUDIT)………121  \nPendahuluan……………………………………………………………………………121  \nMetodologi Audit/Fase Kerja Audit……………………………122  \nTujuan Audit Internal…………………………………………………………………129  \nFungsi Audit Internal……………………………………………………………131  \n9 KERTAS KERJA DAN FILE KERJA ","cbCain0HXO9xjJ2C","https://ap.wps.com/l/cbCain0HXO9xjJ2C","pdf",216267,8,"Indonesian","# Area Risiko Bisnis\n## Pengertian Area, Risiko, dan Bisnis\n## Risiko sebagai akibat dari tindakan\n## Bisnis sebagai usaha komersial untuk profit","[{\"question\":\"Apa pengertian “area” dalam pembahasan ini?\",\"answer\":\"“Area” dipahami sebagai bagian atau daerah menurut KBBI online.\"},{\"question\":\"Bagaimana definisi risiko menurut KBBI dan konteksnya dalam bisnis?\",\"answer\":\"Risiko adalah akibat yang kurang menyenangkan atau merugikan, atau membahayakan dari suatu perbuatan/tindakan; risiko muncul terhadap tindakan yang sudah dilakukan, baik direncanakan maupun tidak.\"},{\"question\":\"Apa yang dimaksud dengan bisnis pada materi ini?\",\"answer\":\"Bisnis adalah usaha komersial dalam dunia perdagangan/bidang usaha dagang yang salah satu tujuannya memperoleh profit atau keuntungan.\"}]","AUDIT INTERNAL - AREA RISIKO BISNIS | PDF",12]