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Detail Karya Ilmiah Dosen

Hendro Sasongko, Rochman Marota

Judul : A Governance Operating Model for Combined Assurance Reporting
Abstrak :

Organizations and corporations have an obligation to provide certain assurances reporting for their
stakeholders. There are a number of assurance providers that either directly or indirectly to guide them
over the effectiveness of the controls that mitigate the risks as identified during the risks assessment
process. Combined assurance reporting model is applied to provide a coordinated approach to all
assurances activities covered from management, internal assurance providers, and external assurance
A governance operating model, developed by Deloitte, is the mechanism used by the board and
management to translate the elements of the governance framework and policies into practices,
procedures, and job responsibilities within the corporate governance infrastructure. This model has the
potential approaches and could be adapted to the needs of combined assurance reporting and thus
enhance assurance provider’s ability to implement this need and to exercise proper oversight.
This paper presents an exploratory and descriptive research for enterprise governance operating model
that may be suitable for corporates, governments and regulators to discuss the characteristics of such a
model and elements that might be included, potential benefits, and development and implementation
of combined assurance reporting. At the end of this study should be followed by qualitative research
that takes a sample of public sector organizations and the entity with public accountability to exploring
the usefulness of this model.
Keywords: assurance reporting; combined assurance; governance operating model; enterprises
governance operating

Tahun : 2018 Media Publikasi : Prosiding
Kategori : Prosiding No/Vol/Tahun : - / - / 2016
PTN/S : Universitas Pakuan Program Studi : MANAJEMEN
Bibliography :

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