Evaluation of Internal Audit Role as a Governance, Risk and Compliance Partner, Trusted Advisor and Value Driver to Implement Strategy

نویسندگان

چکیده

This study aims to evaluate the alignment of scope internal audit activities with strategy Indonesia’s Social Health Insurance Provider (BPJS Kesehatan). The perception added value provided by is often described as hazy and enigmatic. Therefore, Eulerich Lenz (2020) defined role into three scopes: Governance, risk compliance (GRC) partner, trusted advisor driver. qualitative research uses a case method collecting organisational documents, questionnaire surveys interviews. results show that BPJS Kesehatan’s can act both GRC partner advisor. However, its activity not prepared aligned implementation organisation’s strategy. function nevertheless moving towards aspects in which it may add more success

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ژورنال

عنوان ژورنال: Jurnal ilmiah akuntansi

سال: 2023

ISSN: ['2528-1399', '2527-4090']

DOI: https://doi.org/10.23887/jia.v7i2.47931