摘要：The Credit for Business Program (KUR) has achieved its determined target for delivering credit for micro, small and medium businesses. Besides achieving its target, this program also has some problems such as high non-performance loans on some participant banks. This study will build a model for audit coordination among internal audits, especially from government institutions which involve in the delivery and guarantee processes of credit for business program. The objectives of this research are to review the relevant regulations and procedures, evaluate the capabilities of internal audits involved in the credit program, evaluate the performance of the current processes, and identify determinant factors for audit coordination. The results of the study indicate that some retroactive regulations require special attention to dissemination, and about half of the half of the internal audits that signed the supervision forum are in the integrated level or even higher, based on the internal audit capability model (IACM). Sub-elements from each element of audit coordination in the independent sector were obtained by using the Interpretive Structural Modeling (ISM). These sub-elements should be prioritized before other sub-elements in designing audit coordination model.
关键词：pengawasan terpadu; audit internal; IACM; ISM; KUR
