Erlina, Devi Rosyana Putri, Ana Sopanah, Iskandar Muda
Today, internal auditors in regency/city governments don't implement their monitoring function effectively. For example, the result of the examination of the Audit Board of the Republic of Indonesia on the implementation of budget management in City/Regency Governments still found some frauds which weren't detected by internal auditor. It indicates that internal auditors can't assess and detect potential frauds. It's suspected that in performing their duty, internal auditors haven't implemented Risk based internal audit. The present study was performed to examine factors influencing the success of Risk Based internal audit implementation. The present study will develop a model of RBIA Griffin implementation. The research result showed 4 stages which must be performed in regencies/cities for successful RBIA implementation. © IAEME.
Universitas Widyagama, Malang, Indonesia; Universitas Sumatera Utara, Medan, Indonesia
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