The Role of Internal Audit Function in Supporting Good Corporate Governance Implementation in PT. Astra International, Tbk (Case Study in the Division of Sales Operation Audit)

Kharisma K. Viranata


This study  is  aimed to understand the roles of  Internal Audit Function  (IAF), specifically Sales
Operation Audit (SOA), in supporting Good Corporate Governance (GCG) implementation based
on the result from external reviewers in PT. Astra International, Tbk. Case study was employed as
the research method and designed to answer the research questions. The thematic and content
analyses were used  for interpreting  the  data. Moreover, the data collection methods were
interview, observation and documentation. The findings of this study point out three main roles of
IAF, specifically SOA, in supporting GCG implementation, which reviews corporate risk, provides
assurance towards corporate control and assists business activities. In reviewing corporate risk, it
requires the auditor to identify and control the risk. Then, in giving assurance towards corporate
control, the evaluation of internal control is conducted. The last, in assisting the business activity,
auditors become the business partner for management. This study has several implications which
are classified into theory, practice, and policy. The theoretical implication refers to IAF which has
roles  in supporting  GCG implementation which can contribute to the development of science,
particularly in the audit disciplines. In the  field of practical implication, GCG nowadays becomes
the important part of company and its good performance will indicate  the business sustainability.
In addition, Group Audit and Risk Advisory have the key roles which could form them as the
important function in Astra. Thus, it is appropriate for them to enlarge their roles for  the
achievement of company’s long-term objectives. The last is implication in terms of policy which is
appropriate for regulators and standards setters to continue in encouraging the companies in
Indonesia to implement the principles of GCG by creating other initiative activities and/or adding
up the incentives, such as the rewards, ease of  access,  or other motivational things for the

Key words: Internal Audit Function, Good Corporate Governance, PT. Astra International, Tbk.

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