Conclusions are brief statements related to the results of the analysis and discussion of the results of the hypothesis test. Conclusions must also be related to the problems in the discussion and accompanied by evidence. Some steps to compile conclusions and suggestions are that the author tries to outline the outline of the problem then summarizes everything described in the previous chapters, connects each group of data with the problem to arrive at a conclusion, the last step is to explain the meaning and consequences of the conclusion theoretically and practically. Drawing conclusions should be done briefly, clearly conclusions should be brief, clear, and easy to understand; appropriate to the evaluation problem; made in a formula that is preceded by the problem and embodies a coherent question and answer; and does not contain quantitative information.
B.The Concept of Drafting Recommendations
Recommendations are a form of audit reports from internal auditors and then submitted to company management for further action by management. Recommendations are arranged logically and not only relate to the problems identified in the auditing findings, usually recommendations can be related to the personal behavior of each. Recommendations provided by the internal audit department must consider several factors such as solving problems, can be followed up logically, are corrective and constructive, as short-term and long-term solutions, as the implementation of the audit process is carried out properly. In order to obtain effective recommendations, there are several principles that must be followed, namely recommendations must be comprehensive, specific, well structured, easy to implement, and reasonable.
C.Model Example of School Self Evaluation Recommendation for School Budget Work Plan
Sample models of school self-evaluation recommendations for school budget work plans are found in the education content standards and education process standards.
D.Follow-up
Follow-up is a corrective action as a further step to achieve improvement and return all activities to their proper purpose. This has the aim of giving confidence that management has taken corrective action on the various findings reported. The benefit of following up on management audit recommendations is to improve company performance in order to avoid deviations in carrying out activities. If ineffectiveness occurs, it can be corrected immediately and activities can be carried out to achieve goals.
Summary:
The conclusion is a brief statement related to the results of the analysis and discussion of the results of the hypothesis test. Conclusions must also be related to the problems in the discussion and accompanied by evidence. Recommendations are a form of audit report from the internal auditor and then submitted to the company management to be followed up by the management. An example model of a school self-evaluation recommendation for a school budget work plan is found in the education content standard and education process standard. Follow-up is a corrective action as a further step to achieve improvement and restore all activities to their proper purpose.
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