EFFECTIVENESS OF INTERNAL AUDIT IN RURAL BANKS

The purpose of this study is to assess the efficiency internal audit implementation. This takes a quantitative approach and employs survey-descriptive method. A proportional stratified random sampling was used pick respondents. total 59 persons were chosen from population 110. Internal variables measured include independence, professional ability, scope work, implementation inspection activities, management department. Several steps data analysis completed. instrument initially tested for validity reliability, after which findings questionnaire are scored using Likert scale. categorizing each response element final step. results showed that at PT BPR Intan West Java carried out effectively, with order highest lowest scores being: Professional Ability, Implementation Examination Activities, Scope Work, Management Audit Section, Independence. Other indicate assessment effectiveness received positive opinions, both respondents elements Branch Head, Head staff representatives.