Proceedings of the 4th Asia Pacific Management Research Conference (APMRC 2022)

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The Risk-Based Audit Program Design for Export Activities at PT. PAMAS Indonesia: New Normal Preparation

Authors
Dyna Rachmawati1, *, Gabriella Diana Prasetio1, Hendra Wijaya1, Tineke Wehartaty1, Shanti1, Mudjilah Rahayu1
1Faculty of Business, Universitas Katolik Widya Mandala Surabaya, Surabaya, Indonesia
*Corresponding author. Email: dyna@ukwms.ac.id
Corresponding Author
Dyna Rachmawati
Available Online 12 December 2022.
DOI
10.2991/978-94-6463-076-3_54How to use a DOI?
Keywords
Risk-Based Audit Program; Export; VAT
Abstract

This study aims to design a risk-based audit program for export activities and the consequences of VAT to help PT. Pamas Indonesia in preparing for the post-covid activities. This study uses a qualitative approach with a case study method. The case faced by PT. Pamas Indonesia is to identify the risk of a decline in export activities caused by the covid pandemic. The internal audit activity conducted by PT. Pamas Indonesia now is still not risk-based. Therefore, this study seeks to design a risk-based audit program, especially for export activities and the consequences of VAT. The results of this study indicate, first, that there are six risks that should be prioritized by PT. Pamas Indonesia. Those six risks have a 5 and 4 scale considered as very high and high. Second, there are 10 risks that have low and very low risks. These 10 risks could be ignored by management. And finally, the design of a risk-based export and VAT audit program can assist internal auditors in providing information as a warning to management to reduce the negative impact of business risks.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 4th Asia Pacific Management Research Conference (APMRC 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
12 December 2022
ISBN
10.2991/978-94-6463-076-3_54
ISSN
2352-5428
DOI
10.2991/978-94-6463-076-3_54How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Dyna Rachmawati
AU  - Gabriella Diana Prasetio
AU  - Hendra Wijaya
AU  - Tineke Wehartaty
AU  - Shanti
AU  - Mudjilah Rahayu
PY  - 2022
DA  - 2022/12/12
TI  - The Risk-Based Audit Program Design for Export Activities at PT. PAMAS Indonesia: New Normal Preparation
BT  - Proceedings of the 4th Asia Pacific Management Research Conference (APMRC 2022)
PB  - Atlantis Press
SP  - 708
EP  - 719
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-076-3_54
DO  - 10.2991/978-94-6463-076-3_54
ID  - Rachmawati2022
ER  -