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Abstrak :
Pandemi COVID-19 yang terjadi secara global pada awal tahun 2020 telah menyebabkan perubahan pada berbagai aspek termasuk pola kerja. Selama periode pandemi 2020-2022, hampir semua aktivitas operasional bisnis dilakukan secara daring dan dari rumah (work from home). Situasi tersebut juga terjadi pada pekerjaan penugasan audit internal, dimana auditor tidak bisa melaksanakan audit di lokasi auditee. Atas situasi dan kondisi tersebut, maka Internal Audit (IA) menerapkan pelaksanaan audit menggunakan metode remote audit dengan mengacu pada International Professional Practices Framework (IPPF). Tujuan penelitian ini adalah untuk mengevaluasi implementasi remote audityang dilaksanakan oleh IA dengan menggunakan pendekatan remote audit yang disusun oleh Institute of Internal Audit (2020) selama masa pandemi berlangsung. Penelitian menggunakan metode kualitatif dengan mengambil unit analisis di sebuah bank swasta di Indonesia, khususnya di Departemen Network & Operation Audit pada divisi IA. Hasil penelitian menunjukan perlu adanya penyesuaian cara kerja agar kualitas remote audit tidak menurun dibandingkan ketika full onsite audit antara lain komunikasi awal pada saat kick-off meeting perlu menjelaskan tata cara pelaksanaan remote audit, analisis yang lebih mendalam pada saat review dokumen, penyesuaian audit plan, prosedur audit, dan audit test. Untuk ke depannya pelaksanaan audit dapat dilakukan secara hybrid namun dengan beberapa penyesuaian pada prosedur audit. ......The COVID-19 pandemic that occurred globally in early 2020 has caused changes in various aspects including working style. During the 2020-2022 pandemic period, almost all business operational activities were carried out online and working from home. This condition also occurs in internal audit assignment work, where the auditor cannot carry out an audit at the auditee's location. Based on these situations and conditions, the Internal Audit (IA) implemented an audit using the remote audit method with reference to the International Professional Practices Framework (IPPF). The purpose of this study is to evaluate the implementation of remote audits carried out by IA using the remote audit approach prepared by the Institute of Internal Audit (2020). The study used a qualitative method by taking a unit of analysis at a private bank in Indonesia, particularly in the Network & Operations Audit Department in the IA division. The results of the study show that the auditor needs to make adjustments to the way of working so audit quality does not decrease during a remote audit compared to a full onsite audit, including initial communication at the kick-off meeting, more in-depth analysis of document reviews, adjustments to audit plans, procedures audits, and test audits. In the future, the audit can be carried out in a hybrid manner but with some adjustments to audit procedures.

Abstrak :
Pandemi COVID-19 mengakibatkan hambatan kegiatan pengawasan dengan pemberlakuan pembatasan sosial berskala besar dan personil auditor terpapar covid. Inspektorat Utama kemudian merubah metode pengawasan tradisional menjadi jarak jauh dalam menjalankan perannya untuk memberikan layanan assurance dan consulting. Penelitian ini merupakan single case study with multiple embedded dengan menggunakan pendekatan mixed method research dengan concurrent trianggulasi design. Penelitian ini membandingkan secara langsung hasil analisis statistik kuantitatif dengan temuan kualitatif atau untuk memvalidasi/mengekspansi hasil kuantitatif dengan data kualitatif. Sumber data primer diperoleh dari Inspektorat Utama Bawaslu meliputi hasil kuesioner kepada auditee dan wawancara kepada auditor Inspektorat Utama pada pandemi COVID-19 tahun 2021 hingga 2022. Data sekunder berupa laporan ikhtisar pengawasan dan pedoman. Hasil penelitian ini menunjukkan peran internal audit inspektorat utama Bawaslu pada pandemi COVID-19 berkembang dalam kegiatan consulting. Pada 4 (empat) tahapan pengawasan meliputi: (1) perencanaan dan penyusunan program kerja penugasan; (2) supervisi penugasan; (3) pelaksanaan penugasan; (4) pelaporan penugasan tidak dilaksanakan sesuai dengan standar mutu layanan pengawasan intern. Kemudian 1 (satu) tahapan pengawasan yakni pemantauan tindak lanjut hasil penugasan sudah dilaksanakan sesuai dengan standar mutu layanan pengawasan intern. Pelaksanaan pengawasan yang dilaksanakan dalam pandemi COVID-19 tahun 2021 s.d. 2022, memanfaatkan teknologi diantaranya: (1) file sharing platform berupa Google Drive, Google Docs, dan Google Spreadsheet, (2) video conference berupa Zoom dan Google Meet; (3) Whatsapp. ......The COVID-19 pandemic resulted in obstacles to monitoring activities with the implementation of revisions to significant social restrictions and covid exposure auditor personnel. The Principal Inspectorate then changed the traditional supervision method to remote in the works, which was adapted to provide service assurance and consulting. This research is a single case study with multiple embedded using a mixed methods research approach with a concurrent triangulation design. This study directly compares the results of quantitative statistical analysis with qualitative findings or to validate/expand quantitative results with qualitative data. Primary data sources were obtained from the Bawaslu Main Inspectorate, including the results of questionnaires to auditees and interviews with the Main Inspectorate auditors regarding the COVID-19 pandemic from 2021 to 2022. Secondary data is in the form of reports on supervision overviews and guidelines. The results of this study show that the role of the internal audit of the main inspectorate of Bawaslu during the COVID-19 pandemic developed in consulting activities. The 4 (four) stages of supervision include (1) planning and preparation of the assignment work program; (2) supervising assignments; (3) execution of assignments; (4) assignment reporting is not carried out following internal control service standards. Then one supervision stage, namely monitoring the follow-up of the assignment results, has been carried out following the quality standards of apprentice supervision services. Implementation of prevention carried out during the COVID-19 pandemic in 2021 s.d. 2022, take advantage of technology including: (1) file sharing platforms in the form of Google Drive, Google Docs, and Google Sheets, (2) video conferencing in the form of Zoom and Google Meet; (3) WhatsApp.

Abstrak :
Penelitian bertujuan mengevaluasi pelaksanaan pemeriksaan jarak jauh BPK berdasarkan panduan pemeriksaan jarak jauh yang dikeluarkan oleh BPK pada awal pandemi COVID 19 tahun 2020 dan 2021. Analisis dilakukan dengan mengevaluasi dokumen pemeriksaan, pengamatan atas pelaksanaan pemeriksaan dan wawancara. Hasil penelitian pemeriksaan jarak jauh telah direncanakan dan dilaksanakan sesuai dengan panduan, sehingga hasil pemeriksaan tetap berkualitas. Pemeriksaan dengan metode jarak jauh tidak mengurangi ketepatan waktu penyusunan laporan hasil pemeriksaan sehingga prosedur pemeriksaan jarak jauh tetap dapat dipertahankan pada pasca Covid. ......This study aims to evaluate the implementation of the BPK remote audit based on the remote audit guide issued by the BPK at the beginning of the COVID 19 pandemic in 2020 and 2021. The analysis was conducted by evaluating the audit document, observing the audit implementation, and interviewing. The results show that the remote audit had been planned and carried out by the guidelines so that the audit results remain of high quality. Auditing with the remote method does not affect the timeliness of preparing audit reports so that remote audit procedures can still be maintained post-Covid.

Abstrak :
Pada masa pandemi Covid-19, auditor perlu melakukan beberapa penyesuaian untuk menghadapi tantangan yang muncul akibat pandemi Covid-19. Penelitian ini merupakan penelitian kualitatif dengan studi kasus tunggal yang dilakukan di KAP X. Penelitian ini bertujuan untuk menganalisis respon auditor dalam menghadapi pandemi Covid-19 serta mengevaluasi penerapan Technical News Flash selama situasi pandemi Covid-19. Penelitian ini menggunakan wawancara semi terstruktur sebagai data primer serta dokumentasi sebagai data sekunder. Wawancara dilakukan kepada 8 narasumber tersebar dari level audit partner hingga audit junior. Hasil penelitian ini menunjukan bahwa auditor KAP X telah memberikan respon sesuai dengan Technical News Flash (2020) serta telah menerapkan Standar Audit (“SA”) relevan yang harus diperhatikan menurut Technical News Flash (2020). Teknologi memiliki peran besar dalam mengatasi tantangan yang muncul akibat pandemi Covid-19. Sehingga, pada penelitian ini KAP X disarankan untuk mulai melakukan kajian dan pertimbangan untuk memiliki teknologi lanjutan untuk mendukung pelaksanaan audit secara remote. Teknologi merupakan investasi jangka panjang yang tidak memiliki batas waktu, sehingga saran penelitian ini masih dapat diterapkan pada batas waktu berikutnya. ......During the Covid-19 pandemic, auditors need to make adjustments to face the challenges that arise due to the Covid-19 pandemic. This research is a qualitative research with a single case study conducted at KAP X. This study aims to analyze the auditor's response in dealing with the Covid-19 pandemic and to evaluate the application of Technical News Flash during the Covid-19 pandemic situation. This study used semi-structured interviews as primary data and documentation as secondary data. Interviews were conducted with 8 informants spread from audit partner to junior audit. The results of this study indicate that KAP X auditors have responded in accordance with Technical News Flash (2020) and have implemented the relevant Audit Standards (“SA”) that must be considered according to the Technical News Flash bulletin (2020). Technology has a big role to play in overcoming the challenges that arise due to the Covid-19 pandemic. Thus, in this study, KAP X is advised to start conducting studies and considering having advanced technology to support remote auditing. Technology is a long-term investment that has no time limit, so this research suggestion can still be applied to to the further period.