Nurcahyani Handayani, 2017. The role of internal auditor on the quality offinancial statements (Case study on Goverment Samarinda City). Under theguidance of Mrs. Yana Ulfahas supervisor I andMrs. Wulan IyhigRatna Sari assupervisor II. This study aims tounderstandhow the role of internal auditors inhelping improve the quality of financial statements of thegovernment Samarindacity.
This research is qualitativemethodbyusingwater model analysis. The datacollection was conductedby using semi-structured interviews. The results of theinterview are presented based on the research questions related to the role ofinternal auditor that has been reduced to coding.Based on the results of coding itcan be determinedthethemes. Theresults of interviewstoeight(8) internal auditor indicate that role of
nternalauditor in helping to improve the quality of financial reportsare through monitoringactivities, planning, developingand controlling. The overall monitoring activities isdone by measures such as the review of financial statements, audit and monitoringactivities that have been carried out properly and in accordance with thearticle 1paragraph 3 PP 60/2008. Planning is done byconducting stepssuch as settingobjectives, scope, methodology and resource allocation as well as considerations inplanning and evaluating complianceof the auditee to the legislation, fraudand non-compliance, and evaluating the internal control systems. Coaching is done inbyconsultation and hold guidance for the fulfillment of professional, competent and withintegrity as well as complement the work of external auditors to correcterrors/findings of the external will affect the quality of financial reporting. Control hasbeenmeeting the article 18 Paragraph 3 PP 60/2008 is donebyphysical control overassets through the budget and cash and control information system and restrictionson access to resources and recording.
Keywords:role of auditors, quality, financial statements