Keefektifan Penerapan Audit Internal Pada Organisasi Nirlaba Gereja GPZ
Keywords:
Audit Internal, Efektif, Gereja, TrnasparansiAbstract
Artikel ini bertujuan untuk menilai efektivitas audit internal serta penerapan prinsip transparansi dalam organisasi nirlaba Gereja GPZ. Kebaruan penelitian ini terletak pada penggambaran salah satu prinsip good corporate governance yang berupa transparansi. Efektivitas audit internal dinilai dengan tujuh standar yang diterapkan oleh SPAI. Metode yang digunakan adalah kualitatif single case with embaded. Hasil penelitian menunjukkan bahwa Gereja GPZ sudah transparan dalam mengelola keuangan namun audit internalnya belum efektif karena belum memenuhi standar-standar yang ditetapkan.
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