THE ROLE OF INTERNAL AUDIT IN IMPLEMENTING THE IMPLEMENTATION OF STOCK OPNAME OF THE LIBRARY IN THE COLLEGE OF ECONOMICS IN BALIKPAPAN

Abstract

This study aims to determine how the role of internal audit is in implementing the library stock opname of the Sekolah Tinggi Ilmu Ekonomi, where the implementation of the library stock opname has never have been done at the Sekolah Tinggi Ilmu Ekonomi Balikpapan. This study involved students majoring in accounting in the final semester of class 2016 who took the Auditing Laboratory course. The research method used in this study using a qualitative descriptive approach, namely analyzing the role of internal audit in implementing the implementation of library stock opname of the Sekolah Tinggi Ilmu Ekonomi Balikpapan. Data collection was through observation, interviews and documentation. The results showedthat internal audit played a role in implementing library stock opname to carry out control functions and monitor library collections owned by the Sekolah Tinggi Ilmu Ekonomi Balikpapan. This can seen from the implementation of stock Opname was carried out for the first time in December 2019 as many as 3,233 collections and no differences was found. The implementation of this stock opname will be routinely Carry out by internal audit every year because the library stock opname report is a basis for consideration of further collection development. Also helps in providing advice and recommendation to the management’ Sekolah Tinggi Ilmu Ekonomi Balikpapan on quality library management, has competitiveness against the strategic role of libraries in supporting the Tri Dharma of Higher Education and based on accreditation.