PERANAN AUDITING DALAM MEWUJUDKAN GOOD CORPORATE GOVERNANCE ( GCG ) DITINJAU DARI AUDIT INTERN DAN KOMITE AUDIT

Abstract

Good corporate governence is a form of good corporate governance. With good governance expected the
company will increase. In achieving good corporate governence interanal audit and audit committee
plays an important role. Internal audit and the audit committee is an interface between the company,
commissioners and shareholders, as well as controllers and evaluators running of the company. In
achieving good corporate go vernence there are several constraints, the presence of internal audit and
audit committees are expected to reduceall forms off raudand irregularities. However,internal audit and
audi tcommittee is not the only tool to reduce fraud and irregularities including good internal control
systemal so plays a role.