Risk Management System Implementation: Improving the Role of Internal Control Unit (SPI)

Abstract

The Internal Audit Unit (SPI) is a body set up with the aim to help the organization or institution to supervise the implementation of the tasks and functions of the work unit. One of SPI tasks, is controlling or handling risks. Risk is anything that has the potential to adversely affect an activity. The purpose of this study was to identify all sorts of risks that could potentially occur in any SPI activities and formulate an integrated solution in order to address emerging risks. This study uses a mix research methods which combine qualitative and quantitative methods. Qualitative methods carried out by conducting interviews and observation of the informants. Meanwhile, quantitative data is done by charging a scale of risk/ risk map. Object of this research is the Internal Audit Unit (SPI) at the State University of Semarang both lecturers and other education personnel. Furthermore, the data were analyzed using descriptive. The results showed that there are some risks, namely the risk of control and business risk (financial risk, operational risk, risk of human resources). Furthermore, it has been known integrated solutions to address and minimize such risks. The solution to such risks include applying SWOT analysis in order to determine the condition of the competitors, increasing the robustness of the system, training of human resources, and minimize human error through the separation of powers and duties.