The Internal Control Factor According to the Concept of COSO - ERM Towards Risk Assessment of the Bank for Agriculture's Internal Audit and Agricultural Cooperatives

Abstract

This research aims to To study the factors of internal control according to the concept of COSO - ERM on the internal audit risk assessment of the Bank for Agriculture and Agricultural Cooperatives. The sample group used in the study consisted of accountants, finance staff, risk management staff Bank for Agriculture and Agricultural Cooperatives (Headquarters) 162 people Collect data using questionnaires. The data were analyzed using descriptive statistics to describe the general characteristics of the data such as mean, standard deviation. Correlation coefficient analysis to test the relationship between independent and dependent variables. and analysis using multiple regression statistics. to test the hypothesis statistically significant. The results showed that the factors affecting the risk assessment were risk assessment factors. and information and communication factors have a positive effect on the internal audit risk assessment. Standards of Ethics At a significant level of 0.05, the risk response factor had a positive effect on the internal audit risk assessment. commitment to motivation Develop and maintain competent personnel Significantly 0.01 Objective factors have a positive effect on the risk assessment of internal audits. commitment to motivation Develop and maintain competent personnel with a significance level of 0.05 Objective factors have a positive effect on the risk assessment of internal audits. Independence and internal control supervision With a significance level of 0.01, the organizational environment factor and the COSO - ERM conceptual internal control activity factor positively affect the internal audit risk assessment of independence and governance. take care of internal control with a significance level of 0.05