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INDEPENDENSI INTERNAL AUDITOR DALAM USAHA PENGENDALIAN OPERASI PERUSAHAAN GUNA MENCAPAI EFISIENSI DAN EFEKTIFITAS (Studi pada Pabrik Gula Kebon Agung Malang) Totok Sasongko Univ. Tribhuwana Tunggadewi Malang Abstract: Economic world growth and business that happened at the moment, generating venomous intercompany emulation progressively. To win emulation of management claimed to run operate for effectively and efficient to reach the target of company maximally. Utilize to reach the target of effective, economic and efficient, operation function execution by management have to be executed better. Operation can be done in so many form and done by various operation appliance. One of  the operation appliance is Internal Auditor. Internal auditor represent functioning internal examiner specify, assessing and analyzing monetary procedure, operation system and operation later;then report and also recommend repair management. In running its function, internal uditor have to

1.            Pengertian Audit Internal Menurut Sukrisno Agoes (2004:221), internal audit (pemeriksaan intern) adalah pemeriksaan yang dilakukan oleh bagian internal audit perusahaan, baik terhadap laporan keuangan dan catatan akuntansi perusahaan, maupun ketaatan terhadap kebijakan manajemen puncak yang telah ditentukan dan ketaatan terhadap peraturan pemerintah dan ketentuan-ketentuan dari ikatan profesi yang berlaku. Peraturan pemerintah misalnya peraturan di bidang perpajakan, pasar modal, lingkungan hidup, perbankan, perindustrian, investasi dan lain-lain. Ketentuan-ketentuan dari ikatan profesi misalnya standar akuntansi keuangan. Definisi audit internal menurut IIA (Institute of Internal auditor) yang dikutip oleh Boynton (2001:980) yakni: ”Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined a