PENERAPAN CROSS AUDIT (REMOTE AUDIT) DIMASA PANDEMI COVID-19 SEBUAH STUDI RETAIL PT. GRAMEDIA ASRI MEDIA CAB. MANADO

Abstract

The Covid-19 pandemic has greatly impacted various aspects, including in the retail sector. With travel and interaction restrictions posing challenges to direct internal audit activities, PT. Gramedia Asri Media needed alternative procedures for conducting audits, such as remote audit approaches. This study aims to provide reference for formulating guidelines on the implementation of remote audits during both pandemic and normal conditions while maintaining audit quality.

            The aim of this research is to find out how to implement SPI and audit solutions by means of cross audit (remote audit) during the Covid-19 pandemic at PT.Gramedia Asri Media Cab. Manado.

The research approach employed is qualitative research with a descriptive study design. Data is obtained through interviews, with informants for the study chosen purposively.

            The results of data analysis indicate that auditors conducted audit procedures virtually during the Covid-19 pandemic, and some auditors combined these with traditional audit practices. The research findings conclude that despite the pandemic's limitation on face-to-face interactions, advanced technology enables cross audits between departments. The results show that crucial variables, such as the company's targets outlined in the Marketing Plan, cash count examinations, and store management, can be well-examined. However, certain variables did not meet expectations, including the imbalance between book and non-book inventory, high book Inventory Turnover (ITO) compared to low non-book ITO, low absorption rates for books, and a high percentage of dead stock. This conclusion offers valuable insights for enhancing efficiency and store management during the pandemic and beyond.