GIAS 2024 for University SPIs: Domains, Principles, and How to Adapt
The GIAS 2024 is the global internal audit standard from the IIA. Learn its domains, principles, public sector section, and how campus SPIs align it with national regulations.
Good University Governance (GUG): Principles, Practices, and the Role of the SPI
Good university governance is good governance of a higher education institution. Learn its principles in regulations and accreditation, the organs that oversee one another, and the role of the SPI.
University Risk Management: Regulations, Risk Register Examples, and the Role of the SPI
Risk management helps campuses exercise autonomy accountably. Learn the regulatory references, risk categories, a campus risk register example, and the role of the SPI.
SPI vs SPMI in Higher Education: Roles, Legal Basis, and Coordination
The SPI and the SPMI both conduct audits, but their purposes differ. Learn how they differ, the PPEPP cycle, their link to accreditation, and an example of coordination.
Internal Supervisory Unit (SPI) in Higher Education: Definition, Legal Basis, Duties, and Structure
The university SPI is the non-academic supervisory body at state universities. Learn its legal basis for PTN, BLU, PTN-BH, and PTKN, its duties, competencies, and an annual audit plan example.
IIA Three Lines Model: Definition, Roles of Each Line, and Latest Principles
The IIA Three Lines Model distinguishes the roles of management, risk monitoring functions, and internal audit. Learn the five principles of the 2026 version and examples of how it is applied.
Perbedaan Risiko Audit, Risiko Bisnis, dan Risiko Kecurangan
Perusahaan menghadapi berbagai risiko yang dapat memengaruhi laporan keuangan, operasional, dan pencapaian target bisnis. Memahami perbedaannya membantu manajemen menentukan langkah pengendalian yang sesuai.
Audit Evidence Management and Digital Working Papers for Auditor Efficiency
Digital audit evidence management helps auditors organize workpapers, link evidence to testing procedures, and maintain document confidentiality. With consistent indexing, role-based access restrictions, and a traceable audit trail, audit teams can work more efficiently and be better prepared for peer review.
Internal Audit Evidence vs. Legal Investigation Evidence (Fraud Audit)
In fraud investigations, internal audit findings may not necessarily be readily admissible as legal evidence. This article discusses the differences between audit evidence and legal evidence, evidentiary standards, the application of the chain of custody, and the role of digital documentation in supporting systematic and accountable investigations.