Abstract

This study was conducted to identify whether an internal auditor in PT. Tatalestari Rimbabuana, Indonesia can contribute to the achievement of a good internal audit, as well as to find out whether the position of the internal auditor in the company is truly independent so that it can achieve objective audit objectives. To test the hypotheses, observation and literature study were used. The results of the study showed that the internal auditor has adequately served its purpose, owing to support from top managers. Furthermore, the internal auditor in carrying out the audit program has been independent because it is under the supervision of commissioners and the president director.