COSO’s Conceptual Framework to Internal Control Management Risk in Higher Education Management

Riyadi, Ahmad and Yennisa, Yennisa and Sagita, Laela (2021) COSO’s Conceptual Framework to Internal Control Management Risk in Higher Education Management. In: ICED-QA 2019, 11 September 2019, Padang, Indonesia.

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Abstract

Ministry of Research, Technology and Higher Education of the Republic of Indonesia (Kemenristekdikti) establish five elements to conduct economic growth and country competitiveness in industry revolution 4.0 through the integration of university governance to academic behavior. Kemenristekdikti synergize the gap between the high tech digitalization era and higher education with external quality assurance system (SPME) and internal quality assurance system (SPMI) policy. UPY conducts internal evaluation using Internal - external matrix analysis (IE Matrix) to strengthen up the management and governance. The result is that UPY needs intensive and stable program implementation to achieve the whole key performance indicator. This study is qualitative research and conduct with a case study in UPY using COSO‘s Framework conduct risk management and internal control in UPY. This study adopts three stages to conduct case study research. The result can be used and as a reference to the other Higher Education (University) in the same quadrants with UPY (B Institution Accredited by BAN PT). This study suggests that COSO Framework implementation that integrated with Internal Quality This study suggests that COSO Framework implementation that integrated with Internal Quality Assurance can enhance Higher Education performance from internal control, risk assessment, and effective monitoring process.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: coso framework higher education upy
Subjects: H Social Sciences > H Social Sciences (General)
Depositing User: EAI Editor IV
Date Deposited: 05 Aug 2021 11:47
Last Modified: 05 Aug 2021 11:47
URI: https://eprints.eudl.eu/id/eprint/5836

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