Developing operational risk-level assessment for selecting auditable units: Factor analysis and analytic hierarchy process approach
This study introduces a new method for calculating operational risk levels in selecting audit units at the Central Bureau of Statistics (BPS). The key novelty of this study lies in its two-level assessment framework, which systematically compares different risk calculation methods to determine the...
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| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
Badan Pemeriksa Keuangan Republik Indonesia
2025-05-01
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| Series: | Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara |
| Subjects: | |
| Online Access: | https://jurnal.bpk.go.id/TAKEN/article/view/1701 |
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