KUMPlJLAN THANSPARANSI YANG BERHUBUNGAN DENGAN PEMERIKSAAN

INTERNAL DAN PENGENDALIAN INTERN SERrA

MAKALAH DENGAN JUDUL "PENINGJ(ATAN J(UALITAS AUDITOR INTERNAL

DAN CONTROL RISJ( SELF ASSESSMENT"

, Oleft :

HIRO TUGIMAN

7<'('I?-'2 V,I?{fC (pc

7. 6·01

DISAMPAIKAN DALAM SEMINAR AKUNTANSI YANG DISELENGGARAKAN OLEH STIE YPKP

BAN DUNG, 7 APRIL 2001

KAlA PENGANTAI~

Dalam rangka seminar !\kuntansi yang diselenggarakan oleh STIE YPKP

pada tanggal 7 April 2001, saya mendapat tugas memberikan materi dengan

judul "Peran Internal Auditor dalam efisiensi dan efektivitas pengendalian

perusahaan serta dukungannya terhadap pencapaian tujuan perusahaan".

8erhubung sural permintaan untuk kesediaan sebagai presenter baru

saya terima pada tanggal 2 April 2001, maka pad a kesempatan ini saya hanya

rr:sllyajikan kumpulan lransparansi yang berhungan dengan pengendalian intern

dan, pemeriksaan internal serla salu makalah yang berjudul "Peningkatan

Kualitas Auditor Internal dan Control Risk Self Assessment ", yang lelah

saya sajikan dalam seminar tanggal16 Nopember 2000 di Bandung.

Demikian maleri ini saya sajikan, semoga dapat bermanfaat bagi peserta

seminar.

Bandullg, 7 April 2001

Hiro Tugiman

INTERNAL

PENGERTIAN AUDIT BERUBAH

ARENS ( 1994: 1 ) -AUDITING IS THE ACCUMULATION AND EVALUATION OF EVIDENCE ABOUT QUIWrlFlMLE INFORMATION OFIWECONOMICENTITYTO DETERMINE AND REPORT ON THE DEGREE OF CORRESPONDENCE BETWEEN THE INFORMATION AND ESTABLISHED CRITERIA. AUDITING SHOULD BE DONE BY A COMPETENT INDEPENDENT PERSON-

ARENS ( 1997 : 2) "AUDITING IS THE ACCUMULATION AND EVALUATION OF EVIDENCE ABOUT INFORMATION TO DETERMINE AND REPORT ON THE DEGREE OF CORRESPONDENCE BETWEEN THE INFORMATION AND ESTABLISHED CRITERIA. AUDITING SHOULD BE DONE BY A COMPETENT INDEPENDENT

.

,------------------------

"Internal auditing is an independent appraisal >, '" -r I.

function established within .' an organization to examine and::evaluate its activities as a service to the organization" " (I.I.A, 1995: 3 )

,' .. ····· .. ·'··'i :: .,.::: ..... '·it.;:~::j;;:I:':l ."";,-.;' I' ':.: :'"

UI,nterpai"auditing, is a systematic, objective .. '. "., ... " ",,( •. , I'\"'-f I 1~llli \ ',: . ,.' . .. . •

appraisal:c by, internal' auditors of the diverse 'operations',and controls within an organization

, to ," determine'! whether" (1) 'financial and operati~g: inf~rmatio'n is accurate and reliable, "'. ",' .", 'j .. ~~ ~r,li~ : ,~:';~"" .; '. ','

(2) risks ..to, jheenterprise ,are identified and minimized, (3) external regulations and

. '; . '. ," ,," "

acceptable internal policies and procedures are followed, (4) satisfactory operating criteria are met, (S) resources are used efficiently and economically, and (6) the organization's objectives are effectively achieved· all for the

, ,purpose of assisting: members of the organization 'In the effective discharge of their 'responsibilities." (sawyer ,1995 : 5)

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ASPEK INTERNAL EKSTERNAL

Konsumen Manajer IKomite audit Pemegang saham

Fokus Resiko Usaha Resiko Laporan Keuangan

Orientasi Sa at ini dan yang akan datang Yang lalu sampai saat ini ~ ~'Y -

Pengendalian Langsung Tidak langsung '~

Kecurangan Langsung Tidak Langsung

V F\-~ -Kebebasan Obyektivitas . Berdasar status

Kegiatan Proses yang sedang berjalan Tiap periode akuntansi (j~ I

\\ Gambar 5 : Perayanan audit internal dan eksternal

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i~ '::: financial condition 'J . method:; and perlCJrlllanCC II: .',. .-.----::f--.--. :; ----.. ---~-Ill' 2. Scope :.:,:, Fiscal financial records '::: Busine:;:; opeations

Ii -.-j. SJdlls . ". ::r,i Accounting l;~ Interdiscil;-li-n--a-r-y-----"'" ,,: ....---. I:: , ;.....---------.---.------

II! ~Tif1lc Orieilta tion '. < To thc past ~;~f--'r_'(_) _tl_1C_fu_t_ll_r_c _____ ....,.." ...... '".

fll!'II .. · .' .. 5. Pr~cision :;:i Absolute :.;,Jif-,,-R_e_la_tl_·v_c ________ -1:

G. Audicflcc\" Stockholders, public ,. lntcmallllanagemcnt

i!f (: " i '

jill 7. Neccssity ::; Legally requircd J.'; At option ofmanagcmcnt ~

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1; ..... ;. Opinion .. - :: i~~~l~rl~d W Not reqUir:c1

If :;' ~,: -------It 10. Audit ['esults" ,:~ Opinion, financial stale- ,:~ "Recommcndation to mana· .

~r :; ments ':\ gemcnt

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___ _~ presentcd fflirll": improvcments -

Ill: .12. View I'Oillt. ____ . :~;ina~~i;i1~-=~~_=~-=-~ ;'::: ~;~~~~~- ____ J: li'lfl· ... '.~ ... ,S,,~. ':' ............ , .......... ,::; l .. 'J , ,,' "." I "oe' '~".'" ';,,:', "0, ;f". ~i':':: ~~;:~:;l~~;"':': .. "f, ... ,. J .•. '" ". -", ...• ,I,., j •• , ", " d. >, ".', ... 1" •.•.• ",\"".n, ., .,\. "1,,, I'i" ., .. , •• , .•• ,,, .. ,,,,;" ,I •. ". ,", ,H_·I. '''Ii t' '1.", _,', .,H·.I." '~lr .1 ... , .. ,·.,1 ", r ..... 'li1' ·1.> •• ,," ,H· .... oJ'

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SUlIlba: "Opemtiollal Review, l'daxilllulIl Result at EfficieJ1t Costs". Seum Edition. Rob Reider, 1999

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PT. TELEKOMUNIKASIINDONESIA (PERSERO) _________ --/

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HIRARKI 8ESAR TEKNOLOGI & PRODUK

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BUDAYA PERUSAHAAN II MASA DEPAN II ,

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1. PANDA! BERTERIAK. 2. DfTERfMA UMU/vL

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PT. TELEKOMUNff(ASI INDONESIA {PERSEROJ

MEWAKILI PERUSAHAAN - MENERIMA TAMU -> SEMINAR-SEMINAR - HADIR DALAM PERTEMUAN -> LOKAf<ARYA - COCKTAIL PARTY

DI HOTEL-HOTEL MEWAH

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DINOING LAMBUNG ? * DIPERLUKAN :

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YANG CEPAT DAN TEPAT

PT. TEL£KOMUNIKASIINDONESIA (PERSERO) -------''

BERPRODUKTIVITAS TINGGI ,

1. Memiliki disiplin diri 2. Profesional (ahli dalambidangnya) 3. ftllemiliki militansi tinggi 4. Memifiki team work yang baik 5. Bersedia bersaing secara seh;d 6. Memiliki vllawasan yang 1(,1;;$ 7. Bersedia mengejar tugas dUuar fingkup

yang te/ah ditentukan - \

8. Rliemiliki JoyaJitas yang tinggi pada tugas dan pefusanaatg .

9. flllemifiki human approacf1 yang balk 10. Rendah hati$ juju~ adil dan berani

\

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AUDIT ,

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PENINGKATAN KUALITAS AUDITOR INTERNAL DAN COTROl RISK SELF ASSESSMENT

HIRO TUGIMAN

"I !

Disajikan pada Seminar yang Diselenggarakan aleh PT Citra Insan Selaras Tanggal 16 November 2000 di Bandung

Kala Pengantar

Tulisan dengan judul : 'Peningkatan Kualitas Audilor Internal dan

Control Risk Assessment " ini kami sajikan dalam seminor yang

diselenggarakan oleh PT Citra Insan Selaras pada tanggal 16 November

2000 di Bandung.

, Mated dalam tulisan ini sarinya diambil dari tulisan - tulisan kami

tanggal14 Februari 2000,17 April 2000, 6 Juni 2000, 7 September 2000, 26

Oktober 2000, dan 2 November 2000, yang kesemuanya membahas audit

internal, ditambah hasil klmjl1ng;m YPIA ke British GelS, British Telecom,

Vodafone, City University, IIA UK, workshop dengan Prof Andrew Chambers

tentang CRSA kesemuanya di Inggris dan KF'N di negeri Belanda yang lalu.

Demikian semoga bermanfaaL

Bandung, 16 November 2000

Hiro Tugiman

Daftar lsi

Hln

Kata Pengantar ............................. .

Daftar lsi ................................ . II

1. Pendahuluan ........................ . 1

2. Pergeseran Kegiatan Audit Internal dan Aplikasinya .................. .... 3

3. Control Self Assessment ( CSA ) .......... ....... ....................... .... ... ....... 13 I

4. The Institute of Internal Auditor United Kingdom ..................................... 15

5. The MSc in Internal AUditing and Management .............................. . 18

6. Audit Internal di Indonesia ..... 19

7. Pengendalian Internal dan Audit. 25

8. F'engembangan Kualitas Auditor Internal .. 34

9. Penutup ............................ . 37

Daftar Pustaka

Lampiran

Biodata

II

PENINGKATAN KUALITAS AUDITOR INTERNAL DAN

COTROL RISK SELF ASSESSMENT

(olell: HiroTu\Jilllan)

1. PENDAHULUAN

Pemeriksaan internal atau internal auditing merupakan bidang yang

lebih kompleks dan menantang bila dibandingkan dengan profesi lain pada

umumnya. Karena sifat sensitif dari pekerjaannya, auditor internal pad a

umumnya Illenghindari publikasi dan jarang Illembicarakan hal-hal yang

berkaitan dengan profesinya dengan pihak lain di luar lingkungan para

al!lditor internal.

Hanya dalam sekejap, dimulai tallun 1977 di Amerika Serikat dan

tahun 1983 di Indonesia posisi auditor internal, khususnya untuk Badan

Usaha Milik Negara (BUMN) dan Badan Usaha Milik Oaerah (BUMO),

berpindah dari sisi panggung ke tengah panggung. Auditor internal diminta

untuk meningkatkan kualitasnya, di sarnping dalam melakukan pelaporan

turut pula berubah. Banyak auditor internal yang kemudian membuat laporan

kepada direktur utama dan mengadakan pertemuan dengan dewan

komisaris perusahaan secara rutin. Pada awalnya, para auditor internal

sangat gembira atas perubahan yang terjadi secara cepat tersebut. Namun

kemudian, ia memiliki alasan untuk berpendapat bahwa pendidikan dan

pengalaman yang dimilikinya selama ini tidaklail cukup untuk mengiladapi

interaksi yang sering dan sensitif dengan piilak manaJemen, sebagaimana

disyaratkan dalam peran barunya selaku auditor Internal.

Auditor internal yang dididik dengan metode audit akuntansi atau

keuangan yang tradisional cenderung untuk menerapkan gaya bermusutlan

dalam melaksanakan tugasnya dan tidak cJisukai 01 ell para manager.

Sekarang auditor internal melihat acJanya rasa ketakutan dan

ketidakkepercayaan dari manajemen senior, seperti yang sebelumnya

pernah ia dapatkan dari manajemen tengah. Apakah hal tersebut merupakan

2

suatu yang harus selalu dihadapi oleh auditor internal '; Apakah auditor

internal harus dipandang sebagai orang yang selalu membawa belita buruk

pada saat ia akan melakukan tugasnya ?

Hal yang dibutuhkan oleh auditor internal sa at ini adalah pandangan

yang luas serta pemahaman terhadap berbagai proses manajerial dan yang

berkaitan dengan manusia yang mendasari fungsi internal auditing. Auditor

internal dalam melakukan audit harus melakukan pendekatan holistik yang

menyadari bahwa para manajer dan pihak yang diaudit merupakan pribadi

yang kompleks yang berjuang dalam suatu lingkungan yang menghasilkan

berbagai macam tekanan profesional.

Oleh .karena itu auditor internal harus bertindak profesional dalam

segala hal, agar ia tidak dipandang sebagai seorang pemangsa yang tidak , dapat diduga tingkah laku dan tabiatnya. Sikap inilah yang ingin diperbaiki

oleh para praktisi aud;t internal, seperti yang dikemukakan oleh

Courtemanche ( 1982 ) :

However, auditing will be well advised not to be the one to provoke a

dispute and that behaves professionally in every way, in order to avoid

being viewed as an unpredictable predator by the organization at large.

Saat ini mengelola audit internal harus bervisi bisnis. " I run the audit

departement as a business, we're always trying to make sure we're adding

value ", Anita Dennis ( ,Journal of Accountancy, Nopember 199811101.96 ).

Measuring performance: A new research study identifies the top five

performance measures for evaluating internal audit departernent effeclivness

(1) Staff experience; (2) auditing viewed by the audit Committee, (3)

management expectations of internal auditing; (4) percentage of audit

recommendations implemented; and (5) auditor education levels.

(Ziegenfuss, JournalllA, February 2000, Vol LVII: I pp 36·44). Periksa larnpiran III.

Pendekatan kemitraan dalam audit internal dalam pelaksanaannya

dibeberapa perusahaan telah dikembangkan menjadi pendekatan Cotrol Self

Assessment atau CSA; dimana auditor internal bertindak selaku fasilitator.

3

( Richard P. Triter, CSA I Facilitation Services Canbrid9c, Massachusetts; Supplement to

CSA Sentitel, May 1997 ). Bahkan Prof Andrew Chambc;rs tcntang CSA ini

dipertajam menjadi Control Risk Self Assessment atau CI~SA ( YfOlA

Chambers, London 29/9/2000 p.1 ).

2. PERGESERAN KEGIATAN AUDIT INTERNAL DAN APLIKASINYA

2.1 Kegiatan Audit Internal

Hasil survai sudah agak lama, namun dapat memberikan gambaran

tcntang pcrgcscran kegiatan audit internal.

Survai yang dilakukanoleh the Institute of Internal Auditors ( IIA )

tahun 1979 ( Chasin 1988 ) menunjukkan bahwa laporan auditor internal makin

ditujukan kepada level manaje'llen yaWl lebih tinqqi yaitu tahun 1979

sc;ilc;sar 71 % jauh lebih besar bila dibandingkan tahun 1968 hany;) 47 %

dan bahkan hanya 30 % di tahun 1957.

Laporan survai I-Ia/vard Univc;rsity ( Chambers, 1981 ) mc;nunjukkan

bahwa audit internal telah mcnangani sekitar 30 % efisiensi dan efektivitas

kegiatan perusahaan. Oi samping itu audit internal semakin banyak

memberikan pelayanan kepada manajemen di mana aktivitas audit tidak lagi

telrukus rJ<:ld<:l lJid<:lI'Y keuLHlYClll fiClillurl [cluh banyuk kc bidang opcrasional

antara lain produksi, penjualan, distribusi, dan personc;l. Hal ini nampak pada

informasi di bawah. bidang-bidang di luar kcuangan semakin banyak

mendapatkan perhatian audit internal.

Cakupan Audit Internal di luar Bidang Keuangan

Bidang 1964 ( % ) 1975(%) --.. ---.. -.--~.'~'~ .--,~"~ .. ,-- ... ----.... ~

EOP 64 79

MIS I 48 60

Organization I 44 63 ____ J ______ ..... --_ ..

4

Informasi berikut menunjukkan IJahwa secara keseluruhan keqiatan

audit bidanq keuanqan dad auditor internal mcnurun dari 73 % di tahun 1968

menjadi 58 % di tahun 1975 (IIA US, 1976; IIA Uf(, 1971)

Pmporsi Laporan Auditor Internal Bidanq Keuangan

UK (per UK survey)

US and Canada

Else where

World wide

1968 ( % )

Not availabie

Not available

iNot available

73 ---- -- -

·1 1975 I

.. (O~) __ I

89 II

61

:: J Hasil survai IIA (1980) mengemukakan bahwa latar belakang

pendidikan auditor internal tahun 1968 sebanyak 65 % bidang keuangan dan

turun menjadi 56 % di tahun 1975 dengan dilengkapi spesialis bidang EOP,

hukum, pajak, dan teknisi.

Oi samping komposisi staf audit internal di atas, yang mendalami

spesialis komputer pada tahun 1976 mencakup 8 % dari seluruh karyawan di

audit internal. Hal ini dapat dimengerti sebagai akibat kemajuan IPTEK,

khususnya komputer. Oleh karena itu, di Amerif:a Serikat sangat populer

ungkapan : "All internal auditors must be computer auditors".

Pada tahun 1975, hasil survai di 500 perusahaan telah dibentuk audit

komite, 77 % auditor internal secara teratur mengadakan pertemuan dengan

audit komite. Hubungannya dengan auditor eksternal (di Jerman) pada tahun

1973 sebanyak 92 % auditor internal bekerjasama dcngan auditor eksternal,

sedangkan pada tahl1n 1965 baru 65 %.

Tentang attitude dan role auditor internal Pittsburgh mengqambarkan

sebaqai berikut ( Sawyer, 1996 p.1225 ) :

Allitucle dan Role Auditor Internal

i ----------

I Attitude Number I -- --I_N __ e"ga,l,tiv_ec_____ __ ________ -1 __ 1_:1 :_ ___ 1 ___________ :c2_6c__ I

Neutral 20 48

!_~?~i:t:i __ v:_ec_______ __ _ ____ + __________ 1.~O __________ 1 _2 ____ 4 ____ _

Mixed 1 2

___ __ _ _______ j _____ 42_~ ___ +-------------1cO-Oc- i

Role %

Teacher 3 11

Policemen 15 58 ------------------------------------- -----------~ ------

_AttO!'2e.L_~ _________ ______ 6_ _____3~_

Mixed 2 8 I

-=~=--=-==_==_~-~ ___ 26_-=t--:;()oj Sumbel : Neil Churchill research, Pickett, 2000 p 77_

Dari hasH survai ternyata auditor internal allitude hanya dipandang

positif 24 % dan rolenya sebagai guru atau penasehat hanya 11 %.

Penelitian yan(J dilakukan IIA terhadap 179 anggotanya ( Jurnai

IIA. Juni 2000 Illn 44-45 ) rnernberikan garnbaran berikut ini.

(1) Ternpat bekerja

1--L __ _

Jenis Organisasi Persentase

Perusahaan Publik 47

Pernerintah

Swasta ( private) 18

Nirlaba ( nonprofit ) 8

Jurnlah 100

6

(2) Bidang penugasan

Jenis penugasan Persentase

Audit Operasional 32

Review pengendalian internal 18

I Konsultasi

Audit kepatuhan

14

11

Audit keuangan 10

L_J:_:i:_ -_~_~-... ~_-_~--_-_~~_=~_-_-_ =--_I-_··~: .:-._-1-':0 ___ j

Pelaksanaan audit internal dari beberapa perusahaan

menggambarkan telah terjadi pergeseran kegiatan secara drastis yang

nampak pada uraian berikut.

2.2 Audit Internal di KPN (Telkom Belanda) ( Hoafd Audit I<PN - YPIA 3/10/2000 )

Audit Area:

1. Operational

2. IT

3. Ouality

4. Investigations

5. No Financial Auditing ( Outsourced to the External Auditor­Pncewaterhouse Coopers)

Developments

1 Environmental

2 Privacy

3 Tactical and Strategic Issues

Number of Employees of Auuil KF)N

FTE's 56

I arget 60

Remarks:

1. In 1999 19 people left, 21 joined I<PN (in the years before quite stable). 2. 16 in KPN/3 external. 3. A part of KPN core business is to train people 4. It is difficult to get well trained and experienced people

Professional Background

1. CPA

2. Operational Auuit

3, IT

Remarks:

Issues:

1. A reascnaiJIe good training budget 2. Most people have a university or college backgroud 3. IT curriculum (at least cisa level) 4. Social/Communication Skills But training on the job is important r

1. More technical background

2. Combination of TI

3. Role in joint ventures

4. How to maintain/improve quality

5. Challenge to the people.

2,3 Audit Internal di Centrica ( British Gas) ( IA Cenlrica - YPIA 25/9/2000 )

(1) Corporate Governance - "a sound system of internal control", the

board to judge

1. Risk acceptable for it's particular business.

2. The threats of such risk becoming real.

7

8

3. Companies ability to reduce the impact/incidence 011 the busilless.

4. Costs and benefits of controls.

5. What are key risks> reputation

6. How are they identified, evaluated and managed.

7. Assess the effectiveness of internal control having particular regard to impact of reported weaknesses.

8. Consider whether remedial action is taken proptly.

9. Do findings indicate a need for a more extensive monitoring of internQI control reviews have been undertaken.

10. Ensure that all aspects of internal control are reviewed .

. (2) Control Risk Self Assessment Outline

~ L~_,~ ... _.~_ ~l

/.-.--.--~

Senior MQngement L __ ._._ .. _ .... _ .... '._ .. ~ .......... _._ ~

.. . ·--·-··-·1

Audit Committee I J

Middle Management & Staff

.. __ .. - --.. --------•.. -.. - .. ~

--.~ ... -.,~,,~----.. -. . ---

9

2Jl /\udit Internal di Vodafone (Anak Perusdh<l<lrl British Telecom)

Audit Internal Vodafone bekerja berdasarkan Audit Char·ter yang

disyahkan oleh audit commitee tanggal 12 september 2000.

Periksa lampiran I.

2.5 Audit Internal di Bank Central Asia ( BCA ) ( Ka.IA BeA • YPIA 1/5/2000 )

(1) Struktur Organisasi BeA

[_=_ [.I~. ,...........1-----, Direktur

Dlrektur Olfektuf Treasuri & LJI;;Jnla Kredlt international

- ~ ~--

(2) Strategi Usaha BeA

internal Audit

r= .. ~.~L~. 1_

[]

. irektur [Direktu r l ~ l Operasl & Keuangan &. Direktur Customer pernbina~l Kepatuhan J BankmG Wilavah

.... ,,~.~.--~-. .------.--" ,---. .

Strategi Sasaran

1. Memperkuat posisi BeA sebagai 1.1 Pendapatan Fee Income saran pembayaran na·lsonal

1.2 Sumber pendanaan berbiaya rendah

1.3 Jumlah nasabah yang besar

10

2. Meningkatakan AktivCl Produktif 2.1 Meningkatka laba dan pilllgS2

3. Meningkatkan Aktiva Produktif yang menguntungkan

(3) Audit Internal BCA

a. Hasil review ekstern

pasar

2.2 Menekan risiko kredit

3.1 Customer-focused organization

2.2 Manajemen risiko

3.3 Good corporate Government

Memenuhi SPFAIB yang mensyaratk,lfl external I'eview terhadap

fungsi audit intern bank dilakukan sekali dalam tiga tahun, telah

dilakukan review oleh KAP Siddharta Siddharta & Harsono terhadap

fungsi audit intern BCA pada bulan Desember tahun 1998.

Berdasarkan hasil review, pelaksanaan fungsi audit intern BCA

dinyatakan sesuai dengan ketentuan SPFAIB.

Sehubungan dengan hasil review diperoleh beberapa rekomendasi

untuk meningkatkan kualitas dari Divisi Internal Audit BCA kearah The

Best Practice, antara lain sbb :

1) Independensi

Direkomendasikan untuk melakukan sentralisasi fungsi audit

innternal dibawah Divisi Internal Audit.

2) Profesionalisme

Mendorong staf pada level-level tertentu (minimal Kepala Biro)

untuk mengikuti ujian sertfikasi.

3) Pelaksanaan Audit

Direkomendsika untuk menyusun kembali pendekatan audit yang

lebih mengarah ke Pelaksanaan Audit berdasarka resiko ( Risk

Base Audit Approach ).

11

I). Tindak lanjut rnenuju £lest Practice.

1) Struktur Organisasi

Sebagai tindak dari audit ekstern, pada bulan Januari 2000

dilakukan reorganisasi terhadap lungsi audit internal BeA.

Sebelurnnya fungsi audit internal BeA dililksanakan oleh Divisi

Internal Audit yang berkedudukan di KP dibantu oleh Urusan Audit

Wilayah berkedudukan di ernpatbelasKator Wilayah diseluruh

Indonesia.

Urusan Audit Wilayah bertanggung jawab kepad Kepala Akntor

Wilayah, narnun rnerniliki hubungan fungsional dengan Divisi

Internal Audit untuk keperluan pernbinaan clan koorclinasi kerja.

Dalarn reorganisasi tanggung jawab Urusan Audit Wilayah

clialihkan baik secara fungsional rnaupun operasional clibawah

Divisi Internal Audit. Struktur organisasi Internal Auclit (DIA) yang

berlaku sa at ini clapat clilihat pacla halarnan berikut.

2) Sertifikasi

Telah clirnulai pengirirnan staf audit intern BeA untuk lilengikuti

prograrn sertifikasi Qualifiecl Internal Auditor. Larnpiran V.

3) Pendekaian Auclit

I. Risk Basecl auclit planning men()gunakan macro risk

assessment suclah cliterapkan

'I. Risk Basecl audit process menggunakan micro risk assessment

seclang clisusun rancangannya.

12

2.6 Edison International Ltd.

Sebagai gambaran, kualifikasi auditor internal dari Edison

International, Inc. yang dikemukakan oleh Joe Ruiz, CF)A, Viu) President &

General Auditor, Edison International. Inc. pada konperensi internasional

yang diselenggarakan oleh IIA tanggal 11-14 Juni 2000 di New York antara

lain dikemukakan tentang personalia auditor internalnya sebagai berikut :

(1) Latar belakang pendidikan auditor internal.

• Accounting • Geology

• Business Administration • Industrial & System

• Chemical Engineering • Engineering

• Communication • Information System

• Computer Science • Mathematics

• English • Mechanical Engineering

• Environmental Resource • Nuclear Engineering

• Management • Social Science

• Finance • Taxation

(2) Pendidikan auditor internal.

• Advanced Degrees

• Bachelor's Degrees

(3) Sertifikasi dari 136 auditor internal adalah :

37 - Cel1ified Internal Auditor

30 - Celtified Public Accountant

12 - Cel1ified Information System Auditor

18 - Certificate in Environmental Auditing

8 - Certified Fraud Examiner

:3 - Profesional Engineer

28 -- Other

38%

62%

(4) Pengalaman kerja auditor inter". ,:alam bidang :

• Banking • Insurance

• Construction • Oil & Gas

13

• Government • Real Estate • /-Iealth Care • Telecommunications

(5) F'engalaman kerja (tahun) auditor internal:

• Lebih 15 tahun 27 %

• 11 15 tahun 16 %

• 6 10 tahun 17 %

• 0 5 tahun 40%

Oari data yang dikemukan oleh Joe Ruiz tersebut auditor internal tidak

harus berlatar belakang akuntansi, tetapi :

(1) Meliputi berbagai disiplin ilmu yang merekfleksikan kultur, sifat usaha dan kebutuhan teknis perusahaan yang bersangkutan.

(2) Memahami service yang dibutuhkan oleh organisasi dalam menghadapi berbagai resiko perusahaan

3. CONTROL SELF ASSESSMENT ( CSA )

'Self assessment can be considered as a necessalY activity aimed at self preservation. Finding and correcting weaknesses in a company's before such weaknesses cause the business to fail. It an indcator as the health and fitness of an organization and a gauge to its ability survive and prosper'. ( Keilh Beasley, Self Assessmenl - A Tool for Inlergraled Management, Published by Stanley Thornes, Cheklenhan, ISBN 0 7487 2060 X, 1994 )

CSA can be defined a a proces whereby management and staff meet

together to identify riks, asess and evaluate whether controls are in place to

mitigate risks and, if not, develop action plans to introduce the requisite

controls. This process in carried out in collaboration with intenal auditors who

act as facilitators in the process.

CSA originated in the late 1980's in response to a number of changes

in the commercial environment.

An internal audit team comprising Bruce McCuaig, General Auditor,

Tim Leech and Paul Makosz who worked for Gulf Canada Resources Ltd.

14

was instrumental in the early development of CSA The success this team

had at Gulf Canada led to CSA expanding rapidly throughout the public and

private sectors of Canada, and south to the U.S.A. Europe, South Africa and

Australasia have since followed suit.

( Dave Lawler, Group Auditor, Commonwealth Bank of Australia)

Lingkup pekerjaan pemeriksaan internal harus menluiputi pengujian

dan evaluasi terhadap kecukupan dan keefektivan sistem pengendalian

internal yang dimiliki oleh organisasi dan kulaitas pelaksanaan tanggung

jawab.

Untuk dapat melaksanakan tugas dengan baik auditor internal

sebaiknya bersertifikat., termasuk dalam keahlian CSA

Auditor of the future:

.:. Control

.:. Facilitation

.:. Psychology

.:. Interpersonal

.:. Statistics

.:. Consultants

CSA

( Paut G. Makosz, CEO PDK Control Consultlf1g International Ltd. PO. Box 22310, Bankers Hall, Calgary, Canada T2P 4JI )

Penerapan CRSA di CENTRICA ( British Gas - YPIA 25/9/2000 )

menggambarkan bahwa temuan audit dari tahun 1999 ke tahun 2000

menunjukkan peningkatan yang Gukup berarti. Demikian pula dalam tindak

lanjut hasil audit mencapai lebih dari 95%

Temuan audit (Audit Findings) tahun 2000 sebagai berikut :

1200

1000

800

600

400 ----------3

200

o 2 3

Priority

Keterangan • 1. CSA findings 1999 2. CSA findings 2000 3. Audit findings 2000

Control Risk Self Assessment baca lampiran 1. 2. dan 3.

4. THE INSTITUTE OF INTERNAL AUDITOR United Kingdom ( IIA UK information - YPIA 5/10/2000)

15

This document presents the head line findings from the first survey to

which some 150 organisations responded. coveri;lg over 2000 internal audit

positions. From this high respons level some useful conclusions can be

drawn about stClfiing and salaries within internal 3udit.

16

4,1 All Industries analysis

Approximate salaries by length of service and backgroud

I-~---Years of internal audit

~~e.:q?~r~ence __

I !--~-1-----~~~. AV --.. ~-

HI

0-2 AV

La

HI

3-4 AV

LO

HI

5-6 AV

I-- LO

HI

I 7-10 AV ,

LO l __ ~~_ . i I HI

10+ I AV I

.-~-~--

Internal a traine

1-----____ L

~~~T~~~~~d- -~-~~~'~j.-. ~~.g~~::~ ... ~~n.~--- -.-~r:~;~~;;~~- ~ .. Avera~~ I t .~_~ ______ .:_. __ ~_ ,,~~rience _______ ._

=~=-~i= ._.L_~ _._.f ___ ._ ... __ ~~_£ __ ._. ___ E __

~,563 __ 21,3:33__ 19,000 _ 16,75.o_. __ ._ . .J 7,61§_ .. __ I-1§-,-~

30,000

20,177

11,000

40,000

24,224

16,000

88,000

29,650

19,000 ---~-

88,000

33,067

22,000 ._-"---

88,000

37,610

30,000 33,000 30,000 40,000 32,600

23,769 25,308 21,125 22,427 22,561

-1_c.:12Oi' 0~0~0~...J-!13 ,000_-1--'1,-,1-'..:, O~O-=-O __ +-,-1 ::cO 'ccO;::OO'-__ l-,-l eel 'cc4::c00"----1

75,000 55,000 40,000 55,000 53,000

29,205 30,039 23,647 27,965 27,016

88,000

34,955

88,000

34,525

12,000 ____ ~~.::12"',.,,0'"_00=_.~ __ +-:lcc4"-,4:.::0"'0__l

88,000

29,227

88,000

33,162

88,000

32,304

~ ,000 _ 1 ~Q()O__ _S(),oQ____ J~Jl()Q .. ____ .1..~400 __

88,000 88,000 88,000 88,000 88,000

39,233

_l2_LOOO_

I 95,000

42,115

90,000

35,944 38,354 37,743

88,000 !

37,200 I I 41,494 I

41,352 !

21,200 i

17

4.2 Death of the Career Auditor

How long people speed in internal audit? Many Organisations prefer

to retain a handful of career auditors to act as the backbone of the

departement. This gives a departement the continuity it would otherwise lack.

_.-Industry / Years 0-2 3-4 5-6 7-10 10+

% % % % % --Banking. building societies & insurance 30 20 13 14 23

r--- --Other financial services 21 25 22 9 23

-_.-Central Government 14 18 20 19 29

-- '----Health 20 24 2 6 28 ---_._--_._--------------- ------------+----- --------Local Government 11 8 18 17 46 -.---------.---.------------- ----------- ---------f-----Not for profit organisations 25 33 21 8 13 -----------------_. __ .. _--- -------- --- ---Other public sector 28 16 11 28 17 ------------------------1----------t---· -----~----_Manufacturing and engineering .. _ _t_O _~~_:_l~_L: __ ~~O __

Media and leisure 34 18 i 29 4 , 15

~:_I~-a_~-lo-m-munications _______ -_--_ ~~~~=:'~~ ._: ._~-. -I ~:-. - 5~_7~_E:~~ Utilities 32 54 I 8 0 ! 6

________ 1._._. _______ . ___ 1. __ --. Other privte sector

L-. __ ,, ____ _

5. THE MSC IN INTERNAL AUDITING AND MANAGEMENT (City University pl- YPIA 4110/2000 )

The MSc in Internal Auditing and Management

[~--.-~-.-.--~-----~--- ,----Subject Units Hours Assessment

-"--'---'~~'~-~" -~ ---.~.-.- ~"--,--"

STAGE 1-PART 1

Financial accounting 1 32.5 Coursework

Management accounting 1 32.5 Coursework

Organisational behavior 1 32.5 2 hour examination

Consepts of control 1 32.5 2 hour examination

Audit practice 1 32.5 2 hour examination

Informatio[l system auditing 1 32.5 3 hour examination

Advanced information system auditing 1 32.5

Total 7 227.5

T 1 12 month full-time course 36 month part-time course ______ i ________ ,-----,. __ ._ . __ l-__ -.

Units Hours Assessment

STAGE 1-PART?

Operatinal auditing 50 2 hour examination

Finance 0.5 175 Coursework

Marketing 0.5 15 Coursework

Human resource management 0.5 15 I 1 hour exam!natJon

, Management of the internal audit depart. 0.5 175 Coursework

Operational management 0.5 175 Coursework

Business policy 50 Case Study Presentation

! Corporate governance 0.5 15 Coursework

, COn'U1t!"9 skIlls 0 5 15 I Coursework

I Research methods a 5 1---' .----.---.------------

/--- -~=_ Gr~:~~tal~=_-t}3 15 'NfA

2275 - I

455 I

STAGE" - Dissertation

10,000 - word dissertation relating to internal auditing and management.

18

19

6. AUDIT INTERNAL DIINDONESIA

6.1 Hasil Penelitian Penulis Tahun 1997

Pada tahun 1997 penulis telah melakukan penelitian (Karya IImiah,

1997) yang hasilnya nampak bahwa dari 207 Kepala SPI BUMN I BUMO

yang telah belajar auditing sebanyak 33 orang atau 16 %, dengan pengertian

audit akuntansi seperti yang dipelajari para calon sarjana akuntansi, calon

akuntan atau auditor independen.

Hasil survai terhadap 107 Oireksi BUMN/BUMO terhadap kemampuan

dan kontribusi auditor internal dalam perusahaan memberi jawaban sebagai

berikut:

'---"-'--'--'--'-'-1--'--"-'-'--'---Uraian Persentase c--------.-----.. ------.. ---.-- .. --.. -..... -.-.. ---a. Kemampuan auditor:

1) Sangat baik II'

2) Baik

3) Cukup

4) Kurang

Jumlah

b. Bantuan auditor:

1) Sangat membantu

2) Cukup membantu

I ___ ~~u~an=-~~:ban~~ ______ ......... .

Jumlah .-----~.-------------.----

2

48

50

100

33

65

2

100

20

6.2 Hasil Penelitian Prof.Dr.Hj. Koesbandijah

Kesimpulan disertasi Koesbandijah (1996) antara lain:

a. Sistem pengawasan intern pad a : (1) perusahaan BUMN merupakan

suatu perintah (mandatory); (2) perusahaan PMA sistem pemgawasan

intern tidak dilembagakan (built in); dan (3) perusahaan PMDN sistem

pengawasan intern bukan merupakan keharusan (compulsory).

b. Pada perusahaan BUMN eksistensi sistem pengawasan intern memang

telah dtgariskan (mandatory), pengawasan secara nyata memang

dilaksanakan namun tidak dihayati sebagaimana seharusnya karena

kendala SDM baik secara kualitas maupun kuantitas tidak memadai.

6.3 Hasil Penelitian Prof.Dr. Suripto Samid

Kesimpulan disertasi Suripto Samid (1996) antara lain adalah :

Satuan pengawasan intern diharapkan dapat meningkatkan dan

mengembangkan profesionalisme dalam bidang pengawasan agar

mampu melaksanakan tugasnya sebagai pembantu direktur utama sesuai

dengan fungsinya. Demikian pula hendakr.ya SPI turut menciptakan

suasana pemeriksaan yang kondusif artinya dengan

mengutamakan pendekatan partisipatif (participative approach), agar

pelaba').]an pemeriksaan dapat bantuan dari orang atau bag ian yang

diperiksa dan berupaya agar pengawasan menjadi suatu yang menarlk

d;:m bukannya sesuatu yang harus ditakutl

21

6.4 HasH Penelitian Kantor Menteri Negara Penanaman Modal dan Pendayagunaan BUMN

Hasil penelitian Kantor Menteri Negara Penanaman Modal dan

Pend8yagunaan BUMN ( Laporan tanggal 26 Agustus 1999 tentang

personalia satuan pengawasan intern BUMN ) di dapat informasi berikut :

a. Jumlah BUMN yang diteliti sebanyak 136 perusahaan

b. Personalia yang bertugas dilingkungan SPI sebanyak 2.796 orang.

c. Tingkat pendidikan umum auditor internal : (1) 44 % berpendidikan SLA - 03; (2) 53 % berpendidikan S1; dan (3) berpendidikan S2 sebanyak 3 %.

d. Status penugasan tenaga dilingkungan SPI sebesar 89 % sebagai auditor dan 11 % non auditor.

e. Kualifikasi auditor internal sebesar 13 % telah bersertifikasi Qualified Internal Auditor (QIA) dan 87 % belum bersertifikasi QIA.

6.5 HasH Penelitian Penulis Tahun 2000

Penulis sedang melakukan penelitian " Pengaruh auditor internal dan

faktor-faktor pendukungnya terhadap upaya meningkatk8n pengendalian

internal dan kinerja perusahaan " terhadap 102 BUMN dan BUMO yang

terdiri dari 54 perusahaan yang bergerak dalam perdagangan dan industri,

18 dalam bidang jasa, 20 dalarn bidang perbank3n dan asuransi, serta 10

perusahaan dalam bidang perkebunan yang hasilnya sebagai berikut ini.

a. Pengarull jasa auditor internal terhadap penqen,1<lllan iIlt(" rr1a I Jum1ahnya

paling besar yaitu 16,50%, bila dibandingkan pengaruh dari plmpinan

puncak, direktur produksi, dan direktur keuanqan yrlllg masing-maslng

16,23%,3,79%, dan 14,90%.

b. Pengendalian internal berkorelasi secara nyata dan paling besar dengan

kinerja perusahaan sebesar 47, 06 %, bila dibandingkan dengan

22

pimpinan puncak 23,86%, auditor internal 22,87%, direktur produksi

2,18%, dan direktur keuangan 9,02%.

c. Persepsi pimpinan puncak terhadap auditor internal paling rendah yaitu

30,79%, bila dibandingkan terhadap direktur produksi 35,15%, dan

terhadap direktur keuangan 36,72%.

Oari informasi terdahulu dapat dimengerti kalau masih banyak auditor

internal ( khususnya di BUMN dan BUMO ) sebenarnya belum memahami

dengan baik apa itu audit internal, bagaimana melaksanakan audit internal

dalam perusahaannya, disamping kurangnya perhatian pimpinan

perusahaan: Oisisi lain jasa auditor internal yang berkualitas berkorelasi

secara nyata dan sang at berpengaruh terhadap pengendalian internal, dan

akhirnya akan mempengaruhi tercapainya tujuan dan kinerja perusahaan.

6.6 Pengembangan Kualitas Auditor Internal

Auditor internal di Indonesia dengan berbagai nama dan sebutan

organisasinya baru muncul sekitar dua-tiga dasawarsa yang lalu, antara lain

. (1) The Institute of Internal Auditors (IIA) Indonesia Chapter. yang bertaraf

internasional; (2) Forum Komunikasi Satuan Pengawasan Internal Badan

Usaha Milik Negara dan Badan Usaha Milik Oacrah (FKSPI BUMN dan

BUMO); (3) Perhimpunan Auditor Internal Indonesia (PAil): disamping

Yayasan Pendidikan Internal Audit (YPIA) serta Dewan Sertifikasi Oualified

Internii. Auditor (OIA).

Org;mis2si 2uditor internal dan lembaga-Iembaga dl atas. menurut

pendapat kami, baik secara formal maupun Sec<lra non-formal saling

membantu dan saling mengisi dalam rangka mengembangkan audit internal

di Indonesia.

23

YPIA yang berdiri tanggal 17 April 1995 telah berusaha

menyelenggarakan pendidikan dan pelatihan bagi para auditor internal di

Indonesia untuk menuju Certified I nternal Auditor yang bersifat nasional

dengan mengacu dan menggunakan model dari IIA (Institute of Internal

Auditors) yang berpusat di Florida, Amerika Serikat.

Hasil pendidikan YPIA setelah dinilai, diuji dan dianggap mampu

olel1 Dewan Sertifikasi QIA, para alumni YPIA diberi sertitikat QIA beserta

nomor registernya. IIA Indonesia Chapter, FKSPI BUMN/BUMD, YPIA,

Dewan Sertifikasi QIA, dan PAil mendorong para pemegang QIA di

Indonesia untuk mendapatkan sertifikat bertaraf internasional yaitu Certified

Internal Auditor (CIA) yang penyelenggaraan ujiannya oleh IIA.

Para pendiri YPIA berpendapal, unluk rnemenuhi kebutuhan OIA eli

Indonesia perlu adanya lembaga pendidikan dan latihan. Langkah ini meniru

negara-negara lain dalam meningkatkan kualitas auditor internal, periksa

lampiran.

Disamping itu penulis (1994) berpendapat auditor internal di Indonesia

pcrlu suatu wadah dan gagasan ini dimu3t p3d3 k3t3 pcngantar uuku k"llIi .

"Standar Profesional Audit Internal" (hln 7) yang diterbitkcm pertama kali

tahun 1995. Pada tanggal12 Mei 1999 didorong oleh FKSPI BUMNID, YPIA.

dan Dewan Sertifikasi Qualified Internal Auditor (OIA) telah berdiri

Perhimpunan Auditor Internal Indonesia (PAil)

Yayasan Pendidikan Internal Audit

Graha Sucofindo

Jalan Raya Pasar Minggu kav. 34 Lt. 3, Jakarta 12780

Telp (021) 7985555, 7983666 Ext. 1551 Fax. (021) 7986666

24

Sejak YPIA berdiri pad a tanggal 17 April 1995 telah melakukan

kegiatan pendidikan dan pelatihan sebagai berikut :

(1) Jumlah organisasi yang telah mengirimkan stafnya ke YPIA sampai akhir

Juni 2000:

Badan Usaha Milik Negara & Daerah

Badan Usaha Milik Swasta

Lembaga Lain

Jumlah

242 perusahaan

60 perusahaan

5 lembaga

307 organisasi

(2) Jumlah orang yang telah mendapatkan Sertifikat Qualified Internal

Auditor (QIA) sampai dengan bulan April 2000 adalah :

Badan Usaha Milik Negara .789 orang

Badan Usaha Milik Daerah 14 orang

Badan Usaha Milik Swasta 28 orang

Lembaga lainnya 1 orang

Jumlah . 832 orang =

25

(3) Jenis pelatiilan dan peserta sampai dengan bulan Juni 2000 adalail :

--.,~-~,- - ---- -- ,-"-, --~-- ---- .. _------_ ... _-------- ~--.-~~ . ---~-.------. ..-~--... --

( ol~T_ng_)_t~r~~~~J Jenis Pelatiilan Reguler (orang)

1. Tingkat Dasar I

2. Tingkat Dasar II

3. Tingkat Lanjutan I

4. Tingkat Lanjutan II

5. Tingkat Lanjutan Khusus

6. Tingkat Manajerial

7. Intemet / ACL

8. Lokakarya

9. EDP Pelaksana

10.EDP Lanjutan

11. EDP Eksekutif

1.011

683

665

501

78

492

55

282

140

22

80

7. PENGENDALIAN INTERNAL DAN AUDIT

7.1 Pengertian Pengendalian Internal

372

358

581

556

45

452

51

23

1.383

1.041

1.246

1.057

123

944

55

282

191

22

31

Perkembangan terakilir tentang pengendalian internal (internal

control) menu rut COSO 1992 dan SAS 78 adalail :

Internal control is a process, effected by an entity's board of

directors, management, and other personnel, designed to proVide reasonable assurance regarding the achievement of objectives In

the following categories : (1) effectiveness and efficiency of operations; (2) realibility of financial reporting; and (3) compliance with applicable laws and regulations.

( Control-a Common language : COSO-USA. CoCo-Canada. Cad bury-UK. King­

South Africa. )

26

Sedangkan peran manajemen terhadap pengendalian internal

menurut Bodnar dan Hopwood adalah :

U Management itself is responsible for establishing and maintaining an internal control structure. Although specific responsibilities for controls may be delegated to subordinates, final responsibility remains with management. Although external auditors, internal auditors, and other parties. may be directly concerned with an organizations's internal control structure the ultimate responsibility for this structure remains with management. U

A company's system of internal control has a key role in the management of risks that are significant to the fulfilment of its business objectives. A sound system of internal control constributes to safegarding the shareholders' investment and the company's assets ( The Institute of Chartered Accountants in England & Wales. September 1999 p. 4 )

Tentang pengendalian internal Arens (2000 p. 228) mengemukakan :

':4 system of internal control consists of policies and procedures designed to provide management with reasonable assurance that the company achieves its objectives and goals."

Dengan demikian pengendalian internal adalah proses yang

dipengaruhi oleh semua anggota organisasi untuk meningkatkan efektivitas

dan efisiensi operasi, kualitas laporan keuangan dan dipatuhinya hukum dan

peraturan perundang-undangan yang ber/aku.

Arens (2000 p. 9 atau 1997 p. 2) mengemukakan pengertian audit

(auditing) adalah :

" Auditing is the accumulation and evaluation of evidence about '''''"mation to determine and reporl on the degree of correspondence between Ihe information and established criteria. Auditing should be done by a competent mdependent person"

Sedangkan dari penulis yang sama di tahun 1994 pengertian auditing

masih menyebutkan quantifiable information dan an economic entity.

Selengkapnya definisinya tahun 1994 (p. 1) sebagai berikut :

" Auditing is the accumulation and evaluation of evidence about quantifiable information of an economic entity to determine and report on the degree of correspondence between the information and establish criteria. Auditing should be done by a competent independent person. "

27

Untuk melaksanakan audit, diperlukan informasi yang dapat

diverifikasi dan sejumlah kriteria yang dapat digunakan sebagai pedoman

pengevaluasian informasi tersebut. Informasi memiliki berbagai bentuk,

sedangkan kriteria untuk mengevaluasi informasi cukup beragam dan audit

dilakukan oleh orang yang berkompeten.

Sebagai disiplin ilmu, auditing telah berkembang dan telah

membiakkan banyak macam bidang audit. Sering terjadi perbedaan

pendapat tentang apa yang akan dicoba dicapai oleh liap macam bidang

audit. Bahkan di antara para auditor seringkali terdapat ketidak cocokan

tentang batasan yang pasti dari liap macamnya. Perkembangan bidang

audit, khususnya audit internal, telah merengkuh bidang keuangan,

pemenuhan kinerja, nilai uang, operasional, sistem informasi, kepatuhan,

proyek, manajemen dan efektivitas serta tugas-tugas khusus lainnya.

7.2 Audit Internal (Internal Auditing)

Teori-teori dasar dan konsep-konsep audit telah r'lenjawab, bahwa

keberadaan atau alasan diadakan audit dalam organisasi adalah bahwa

audit ditujukan untuk memperbaiki kinerja.

Suatu fungsi dapat berbentuk sebuah perusahaan. divisi. departen1('r'

seksi, unit bisnis, fungsi bisnis, proses bisnis, layanan informasi. sistem atae:

projek. Jika tindakan audit berhasil dalam rneningkatkan kinelja unit, maka

berarti rnenunjang ke arah perbaikan kinerja organisasi secara keseluruhan

Audit internal merupakan kegiatan penilaian bebas terhadap aktivitas,

dipersiapkan dalam organisasi sebagai suatu jasa terhadap organisasl.

Kegiatan audit internal memeriksa dan menilai efektivitas dan kecukupan

dari sistem pengendalian internal yang ada dalarn organisasi.

28

Tanpa fungsi audit internal, dewan direksi dan atau pimpinan unit

tidak memiliki sumber informasi internal yang bebas mengenai kinerja

organisasi, mengingat pengertian audit intemal adalah :

"Internal auditing is an independent appraisal function established within an organization to examine and evaluate its activities as a service to the organization ( Ratliff, 1996, p. 49; Sawyer, 1996, p. 5, Moeller & Witt, 1999 P 1-1 ).

Lebih lanjut layanan yang diharapkan dari auditor internal adalah

membantu semua level manajemen dalam rangka pertanggungjawaban

mereka, seperti yang dikemukakan Sawyer berikut :

Internal auditing is a systematic, objective appraisal by auditor internals of the diverse operations and controls within an organization to determine whether (1) financial and operating information is accurate and reliable, (2) risk to the enterprise are identified and minimized, (3) external regulations and acceptable internal policies and procedures are followed, (4) statisfactory standards are met, (5) resources are used efficiently and economically, and (6) the organization's objectives are effectively achieved - all for the purpose of assisting members of the organization in the effective discharge of their responsibilities (Sawyer, 1996, p. 6).

Redifinisi internal auditing yang telah ditetapkan oleh IIA'S Board of

Directors pada bulan Juni 1999 adalah :

.. Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its obli'ctives by bringing a systematic, diciplined approach to evaluate and improve the effetiveness 01 nsk management, control Iinri governance processes,"

Le Roy Bookal menanggapi definisl baru internal audting dengan

menambahkan soal etika dari kegiatan audit Internal. Selengkapnya sebagal

berikut.

Internal Auditing Goals and Objectives

r Maximize shareholder value

2. Protect other stakeholders interests

3. Protect company assets

4. Insure compliance with laws, regulations and protocols

5. Achive objectives in an athical manner

Sumber: Le Roy Bookal, General Auditor Texaco Inc IIA International Compliance, NY, June 13, 2000

Perbandingan Konsep Kunci Pengertian Audit Internal

29

--,--------- ._-_._--Lama 1947 Baru 1999

1. Fungsi penilaian independen yang 1. Suntu aktivitas independen objektif

dibentuk dalam suatu organismi

2. Fungsi penilaian 2. Aktivitas pemberian jaminan keyakinan dan

konsultasi -.-----------------.-j-----------~-.-.-- .. -----I 3. Mengkaji dan mengevaluas; aktivitas 3. Dirancang untuk memberikan suatu nila;

"ge"',",' "'",e' 00",", ie ,e "" "m,," "", m,,, "" ,,'''" <0, OW" I diberlkan bagi organisasi operasl orgaolSaS!

~-.. ' --_._-----+-_._ .. _--_ .. -._ .. '1. Mr.mbantu 8q8! !Jelf a cHlggota org8nbu:.;1 4. Membantu organ!sasl u<::.IlolTl usaha

dapat menjalankan tanggung jawabnya mencapai tUJuannY2

seeara efektif ------_._ .....•.. __ .. _------_._-_ .. - _._----- .......... - ....... - .......... __ •........ __ .. -5. Memberi hasil anal isis, penilaian, 5. Memberikan suatu pendekatan disiplin

rekomendasl, konse!ing dan Informasl yang s!sl(Hn~'!" unt:!Io' rncngeval' ":1<';:1 dan

yang berkaitan dengan aklivltas yan~J menlngkatkan keefektlvan rnanaJemen I dikaji dan meneiptakan pengendallan reslko, pengendal1an dan ;Jroses

efektif dengan biaya yang waJar ___ __~_~ngatu~~n dan pengelolaan orgarvsasl '-1

......... __ . __ ....• _._------ ..•... -_ .. _ •. _ .••.. _._-

30

Pertimbangan yang mendasari definisi baru :

1. Gambaran tentang profesi audit internal secara lebih baik akan diperoleh dari seberapa baik

jasa/pelayanan yang diberikannya, bila dibandingkan dengan siapa yang melaksanakannya

atau apa saja jasa yang dapat diberikan.

2. Agar tetap bertahan, profesi auditor internal harus dapat dianggap sebagai pemberi nilai

tambah bagi organisasi.

3. Auditor internal perlu mengadopsi semua sudut pandang dari seluruh rantai nilai (value

chain).

4. Struktur konseptual audit internal harus dapat menjangkau hal-hal di luar berbagai proses

inheren yang dilakukannya, untuk mencerminkan auditor internal sebagai pendorong

tersedianya jasa organisasional.

5. Stan dar dan pedoman profesi yang lainnya harus tidak sekedar menjadi pedoman bagi

anggota profesi, namun juga harus dapat mensimbolisasikan kualitas/keahlian khas auditor

internal kepada pasar.

Ruang lingkup dari audit internal adalah :

" The scope of internal auditing should encompass the examination and evaluation of the adequacy and effectiveness of the organization's system of internal control and the quality of performance in carryng out assigned respons/blflfles, n ( !lA. 1995, p.

29 ).

Tentang keberadaan audit internal ini Institute of Director::: in Southern

Africa dalam kode etiknya (The Code of Corporate Practice & Conduct)

menyatakan :

" COITlDanies should have an effective intemal audit function that hilS !llO respect and co-operation of bottl the board of directors and management, "( Barlow, 1995. p 413 )

8ila dibandingkan audit internal dengan audit eksternal dan berbagai

aspek (Barlow, 1995, p. 45) akan nampak sebagai berikut :

31

Layanan Audit Internal dan Eksternal

~-... -,.~-~-.. ,-~".-.-- - ... ,-.. -.-~--.~-~---..• .•.... - .. ~-~-.•. -.-

Aspek Internal Eksternal ..• - .. _.- .. ~-~-... -.-...... ~~

Konsumen Manajer/Komite audit Pemegang Saham .-

Fokus Resiko Usaha Resiko Laporan Keuangan _. _. __ .. .

Orientasi Saat ini dan yad Yang 'Ialu sampai saat ini ... __ ..• ," . .-

Pengendalian Langsung Tidak Langsung _._._ ... .. --_._-

Kecurangan Langsung Tidak Langsung -,_ ...... ,_. .----

Kebebasan Objectivitas Berdasar status ----

Kegiatan Proses yang sedang berjalan Tiap periode akuntansi

Oi Indonesia keberadaan audit internal atau satuan pengawasan

intern (SPI) pad a BUMN berdasarkan kepada Peraturan Pemerintah Nomor

3 tahun 1983 (PP) pasal 45 dan BUMO berdasarkan Peraturan Menteri

Oalarn Negeri Nomor 1 tahun 1984.

Keberadaan audit intemal di BUMN ditegaskan kembali dengan P.P

Nornor 12 tahun 1998 untuk BUMN yang berbentuk Perseroan Terbatas

(PT), dan P.P Nomor 13 tahun 1998 untuk BUMN yang berbentuk

Perusahaan Umum (Perum). Pada umumnya keberadaan audit internal pad a

Badan Usaha Milik Swasta (BUMS) dan organisasi lainnya diatur dalarn

anggaran dasar organisasi yang bersan9kutan.

Auditor internal yang sampai saat ini masih banyak yang berslfat

konvensional dan bersikap sebagai "mata telingga' pimplnan organ'~d~'

harus berubah sebagai mitra dalam organisasi untuk bersama dengan

manajer lainnya agar tujuan organisasi tercapai, dengan tugas pokok auditor

internal menguji sistem pengendalian internal (internal control) agar berjalan

dengan baik. Pendekatan audit internal telah berkembang menuju Control

Risk Self Assessment (CRSA ).

32

Konsep kemitraan dalam audit internal oara! mp.mhp.rikilll berbagai

)enis pelayanan kepada organisasi dari auditor internal yaitu membantu

mengevaluasi aktivitas dalam bidang-bidang : (1) pengendalian akuntansi

internal; (2) pencegahan dan pendeteksian kecurangan; (3) pemeriksaan

keuangan; (4) pemeriksaan ketaatan; (5) pemeriksaan operasional; (6)

pemeriksaan manajemen; (7) pemeriksaan kontrak; (8) pemeriksaan sistem

informasi; (9) pengembangan kualitas internal; dan (10) hubungan dengan

entitas di luar perusahaan (Hire, 2000 hln 130).

Untuk dapat tercapainya audit atas aktivitas organisasi secara optimal

diperlukan sistem audit yang berkualitas (qualty auditing systems) dimana

syarat pertama dan utama adalah kualitas auditor internal itu sendiri seperti

nampak sebagai berikut.

wide interpretation of

the audit role

Quality Auditing Systems

.. I profesional staff

[

professional audit

standards

____ ~essional audit } ___ ~ __ -___ J ----1 ___ \lV0rl< products .....

Pemahaman untuk mendorong nilai tambah harus didasarkan pada

dua aspek yaitu (1) Fokus dari fungsi audit internal; dan (2) skill audit

internal seperti yang nampak pada gambar berikut :

33

Conservative Balanced --~ Proqresive

-~---------- --~----~----- ------------~

INTERNAL AUDIT FUNCTIONAL FOCUS

Transaction Focus

Stand Alone Audit Function

Participating With Management

Process Supporting Focus Management

Self-Assessment

Financial Risk

Manaqement

Risk Exposure/Identification Enterprise Risk

Manaqement

Internal Auditor

Detection Prevention Business

Enhancement Efficiency

Risk &

Monitoring

INTER.NAL

Control g AUDIT SKILLS SETS L-____________ _ ___________ ~

Sumber: PwC, International Conference New York, June 12, 2000

Implikasi bagi auditor internal dalam menghadapi paradigma baru,

maka auditor internal harus berubah dan meninggalkan paradigma lama_

1.

2_

Old Paradigm

Internal Control

Risk Factors

3. Important Controls

4. Emphasis on the Completeness of Detail Controls Testing

5. Internal Control

• • •

Strenghened CosUBenefit EfficientlEffective

6. Addressing the Functional Controls

7. Independent Appraisal Function

New Paradigm ··--··------1

1.

2.

Buslne ss Risk

Scenario Planning

----------j

3. Important Risks

4. Emphasis on the significance of Broad Business Risks Covered

5. Risk Management.

• AvoidlD'v~fSdy Risk

• SharelTransfer Risk • Control/Accept Risk

6. Addressing the Process Risk

7. Intergrated Risk Management and Corporate Governance

I

___ L-~ ________________ ---'

Sumber: David Me Intosh, The Ernst & Young: Center for Business Inovation. IIA International Conference, New York, June 13, 2000

34

8. PENGEMBANGAN KUALITAS AUDITOR INTERNAL

Auditor internal di Indonesia dengan berbagainama dan sebutan

organisasinya baru muncul sekitar dua-tiga dasawarsa yang lalu, antara lain

: (1) The Institute of Internal Auditors (IIA) Indonesia Chapter, yang bertaraf

internasional; (2) Forum Komunikasi Satuan Pengawasan Internal Badan

Usaha Milik Negara dan Badan Usaha Milik Daerah (FKSPI BUMN dan

BUMD); (3) Perhimpunan Auditor Internal Indonesia (PAil); disamping

Yayasan Pendidikan Intemal Audit (YPIA) serta Dewan Sertifikasi Qualified

Internal Auditor (QIA).

Organisasi auditor internal dan lembaga-Iembaga di atas, menu rut

pendapat kami, baik secara formal maupun secara non-formal saling

membantu dan saling mengisi dalam rangka mengembangkan audit internal

di Indonesia.

YPIA yang berdiri tanggal 17 April 1995 telah berusaha

menyelenggarakan pendidikan dan pelatihan bagi para auditor internal di

Indonesia untuk menuju Certified Internal Auditor yang bersifat nasional

dengan mengacu dan menggunakan model dari IIA (Institute of Internal

Auditors) yang berpusat di Florida, Amerika Serikat.

Hasil pendidikan YPIA setelah dinilai, diuji dan dianggap mampu oleh

Dewan Sertifikasi QIA, para alumni YPIA diberi sertifikat OIA beserta nomor

registernY<l IIA Indonesia Chapter, FKSPI BUMN/BUMD, YPIA. Dewan

Sertifikasl UIA, dan PAil mendorong para pemcgang OIA di Indonesia untuk

mendapatkan sertifikat bertaraf internasional yaitu Certified Internal Auditor

(CIA) yang penyelenggaraan ujiannya oleh IIA.

35

Para pendiri YPIA berpendapat, untuk rnernenuhi kebutuhan QIA di

Indonesia perlu adanya lernbaga pendidikan dan latihan. Langkah ini rneniru

negara-negara lain dalarn rneningkatkan kualitas auditor internal, periksa

larnpiran.

Disarnping itu penulis (1994) berpendapat auditor internal di Indonesia

perlu suatu wadah dan gagasan ini dirnuat pad a kata pengantar buku karni :

"Standar Profesional Audit Internal" (hln 7) yang diterbitkan pertarna kali

tahun 1995. Pada tanggal 12 Mei 1999 didorong oleh FKSPI BUMN/D, YPIA,

dan Dewan Sertifikasi Qualified Internal Auditor (QIA) telah berdiri

Perhirnpunan Auditor Internal Indonesia (PAil)

Program Sertifikasi yang dirintis oleh Yayasan Pendidikan Internal

Audit ( YPIA ) dalarn rnenyelenggarakan pendidikan dan pengernbangan

audit intern, sebagai wahana pendidikan dan pengernbangan di bidang audit

internal dengan sasaran : Sertifikasi Qualified Internal Auditor (QIA) secara

nasional yaitu :

(i) Prioritas yang rnenjadi sasaran adalah aparat pengawasan BUMN,

BUMD, Badan Usaha Milik Swasta, lernbaga dan organisasi lainnya

dan selanjutnya;

(ii) Secara bertahap menuju pad a pendidikan dan pelatihan dengan

standar IIA ( CIA) rnelalui Qualidied Internal Audit ( QIA ).

Yayasan Pendidikan Intornal Audit

Graha Sucofindo

Jalan Raya Pasar Minggu kay. 34 Lt. 3, Jakarta 12780

Telp. (021) 7985555,7983666 Ext. 1551 Fax. (021) 7986666

Sejak YPIA berdiri pada tanggal 17 April 1995 telah rnelakukan

kegiatan pendidikan dan pelatihan sebagai berikut :

36

(1) Jumlah organisasi yang telah mengirimkan stafnya ke YPIA sampai akhir

Juni 2000 :

Badan Usaha Milik Negara & Daerah

Badan Usaha Milik Swasta

Lembaga Lain

Jumlah

242 perusahaan

60 perusahaan

5 lembaga

307 organisasi

(2) Jumlah orang yang telah mendapatkan Sertifikat Qualified Internal

Auditor (QIA) sampai dengan bulan April 2000 adalah :

Badan Usaha Milik Negara : 789 orang

Badan Usaha Milik Daerah 14 orang

Badan Usaha Milik Swasta 28 orang

Lembaga lainnya 1 orang

Jumlah : 832 orang

(3) Jenis pelatihan dan peserta sampai dengan bulan Juni 2000 adalah :

-------- --.,,--~--- . -- -~-·T··-----·--

Jenis Pelatihan Reguler IHT Jumlah (orang) (orang) (orang)

~---r~--~-

1.011 372 I

1 383

683 358

I 1.041

665 581 1.246

12 Tingkat Oasar I

13. Tingkat Oasar II

14 Tingkat Lanjutan I

15 Tmgkat Lanjutan II 501 556 1057 • r Y.ngkat LanJutan Khusus 78 45 123

07 T"'gkat Manajerial -492 452 944

18 Internet / ACL ~~ 55

19 Lokakarya 282 282

20 EOP Pelaksana 140 51 191

21. EOP LanJutan

22. EOP Eksekutif

.-.~-.. --

Jumlah (orang) - ----~-, ..... -..

22 -. 22

__ ----'~_4:_:_9 __ J_';:' ~ ':-~7---i

37

9. PENUTUP

Dari uralan terdahulu tulisan ini diharapkan merupakan masukkan

bagi perusahaan dan organisasi lainnya. Setidak-tidaknya tulisan ini

merupakan cermin kemajuan audit internal baik secara teori-akademik

maupun penerapannya di beberapa perusahaan.

Pertanyaan yang penulis kemukakan adalah : "Apa yang harus

diperbuat untuk pengembangan auditor internal di mana kita berada 1"

Daftar Lampiran

1. Control Risk Self Assessment by Prof. Andrew Chambers 1.1 -1.8

2. The Future of Control Self Assessment by Paul Makosz 2.1 - 2.3

3. Implementing an Effective Control Self Assessment ( CSA ) System by Dave Lawler 3.1 - 3.8

4. Audit Charter Vodafone Group PLG 4.1 - 4.3

5. Education and Development Programs 5.1 - 5.2

6. Measuring Performance by Douglas E. Ziegenfuss 6.1 - 6.2

7. Sertifikasi Auditor Internal 7.1 - 7.8

LaClliran 1. 1.

Control Risk Self Assessment

,Professor AlIdrcw Chamoers 0';" .")u,·",,'

Management AII(IiI

I, ~blld'l Sl n..'cl, SIC;lfol \! LlllI ',;,!~lllrl' N(;:H 7SF, 1':llgLIIH!

'1\'l ~<1·1 (O) lr,t!~1 ,I ITII-1

J".,>,. .·H (ll) Ir,:!'J 41-n:','j

"[,,llIit', (17770 ;'lIi':[·[

I :'w;l[l: I 'rofAI)( :(,rl\ol.nlI11

\\ ','1,,,,1" "l\ \\ '"all,'}:t 'II WI II ·all, Iii ,!,< '111

00

Lampiran 1.2.

\Vhal is meant by CSA {oeby?

Hc.sponsiuilil}' for conicol

Management is responsible for cohtrol. Control (along with, for instance, planning and lcadiilg) has

traditionally been seen as one of the [unctions, or clements, of management. The COSO Ifl(e~IlQI COllfrol­

[megra/cd Fram(J'fvork study (A~tPA, I 992).makcs it clear that monitoring is onc of the five interrelated

components of internal control, viz: '

'illlemal control systems nced /0 be mon/lOfed - (1 process [//QI assesses the qualifY of [he

system's performonce oi'er lime. Thi~ is accomplished through ongoing mOlliforing

DC/ivilies, separare evalliatiolls or a combiflotion oj (he two. The scope and frequency of separate evaluations \Vill '.depend primarily 011 Q/I aSseS.fmcnt of risks alld the effectiveness 0/ ongoing mOllitoring'procedures, Internal control deficiencies should be reported upstream, with serious lIla'aers reponed to top manogement alld rhe board, "

In tile UK. parallel guidance to directors of listed companies also identifies 1l1Onitoring and corrective action as one of the criteria of internal conuo\2.

Since management is responsible for internal control, it follows that management is also respon~ib!e for the

monitoring component of internal control. Management can exercise this responsibility directly themselves or they can delegate aspects of it to others wl;o report to them. or a combination of both. It has been said

that:

'/Ilfemal audit does whalmallagement would do, If managelllent had lime al/d kllelV . how'.

Many businesses have delegated to internal a'udit the responsibility of reviewing on management's behalf their systems of internal control. Setting up'a specialist function (internal audit) to do this is more likely to

ensure (hat it is not neglected as day~to~day work pressures are likely to dcncct line management from

standing back and reviewing (or ;rronitoringnheir systems of internal control. Furthermore. a specialist internal audit function is in a position to develop and maintain specialist skills at a high level in the arts of

conducting effective, objective reviews of internal control.

The fashion for control self aSSCS5mcnt

Recently. in some quarters the pendulum has COllunCIlCCU a tcntatJvc !owIng <!\\,'ay from reliance upon internal audit towards control self assessment programmes (CSI\) or, as thcy arc sometimes known ('ontrol risk self assessment (CRSA) or simply, self aSSessment programmes (SAP). (The expression 'SAP' makes

allowance for the inclusion within the programme of other issues additioTnl to control assessment such as quality and environment issues.). This swir:g has often been driven by a desire to economise on the cost of internal Juditing to the business while not neglecting Ihe rightly perceived need 10 keep systems of internal conlrol under review";} p:trliculaf requirement now that directors arc reponing formally, publicly and :l1l1111a!!y on illlern,l! conlloj .

.'

[vboy who have PJlt!LJ;'~:{",J In C.SA doubt if there Me f:(;~,,,I;C ,( q \,1\);;':\ ;:lvo]v((i HcJiancc on CSA to

the cxc!usw:', of Infe: .. ; :: O\T:;!:\d:s thcJu~,t;~"J(IOJ;: : .1:. '-:,:: .. l~ ;IJ,;~t fU/lCL\<) which can be

~unullcd up .1\ f(Jill)",,~.

U D<!y-lO·dJ)' WOI k. ptCUvlCS male It difficult for ]H1C manat;ClTlc/l{ to st.and back and review (heir

'Commlll~C of !>ponsonni: Organlz..ulOns or the lre<ldwOIY COmnlIHIO(\ (COSO): /n(((nfl/ C()ntrO/' IMI~Gratt:d FraJnt: .. -(u( Eu(uljve Summ;uy, pJ (.xpu:,mbc( 1992). "

.'

1

Lampiran 1. 3. . ,

systems of jll!erna! cOfltr'ol;

o Effective review of internal control benefits from the posscs:'>iOll 111 jlfl\lo'l1()f\;l! auditing skills which line management cJ.n~ot be expected to have;

o Senior levels of !llJnagerncnt and QUlsidcrs (such as extern,!l auditors and regulators) may obtain more reassurance if internal control is reviewed by intern;)} audit which is independent of execlltive rnanagcrncnt in lhat internal auditors have no routine rcspons;bilitics for the operations they revic,,;.

The characteristics of COIltrol self assessment

CSA has arrived dressed up in a packaging promoted by management consultants who h1avc associated it with a particular methodology which, to some extent has served (0 confuse managements and internal auditors. Certainly, a form;li method is needed if CSA is to be sUccessful and admirable methodologies arc on offer from specialist consultarlts3 Terms like 'CSA' and 'SAP'· perhaps hJ've been consciously coined to

give the process a sort of brand image rather like other managerncnt isms of the past (such as 'O&M' or 'MI30') and present (such ·as 'TQM' or 'QA'). There is no holy gfJil or alchemy for control self assessment. Neither in essence is it in any way a new approach. It is easily understood iLit is stripped of the mystique which has become associated with it.

CSA is a structured approach which allows individual staff and line managers to take part in reviewing existing controls to assess ~heir adequacy and, if appropriate, to make recommendations to improve them. Improvement may mean amendment of existing controls, development of additional call troIs or elimination of unnecessary controls. Tile rev!ew must take account of cost-43enefit issues and to do this it will be necessary to apply risk c(it~rja. In addition to reviewing the su;tability of the system of.intern~l control, the control self assessment process includes confirming that the key identified controls arc operating effectively_· . .. There is an obvious advantage in control self assessment in that it makes staff and management more cOJltrol aware. It is quite similar to the established internal auditing practice of requiring line management to complete internal control questionnaires, (for instance, on their PC usage) with the completed questionnaires being reviewed by internal audit. However, it needs to be kept in proportion. Many managers rightly do not sec their mission as being to control exposure: rather they have objectives to achieve. Research has shown that control-oriented approaches to. management can be dysfunctional (ie. hMfflf\lI)~ CSA programmes need to ensure that management keeps its eye on the ball. Too much pf("occup~tion with control self assessment may denect line managcment from focusing on achicving mho ,,!,j<"ct! .... c-s.

A con{[oJ self assessrnen(I;rogrammt: may be broadened beyond control [0 include other issues· in

particular it is frequently being broadened to include assessment of qU:llity issues and sometimes envir'Jnrnental issues as welL 111crc is a clear parallel between the control self assessm~nt approach <lnd the approach taken with 'quality circles'

The full 'structure' 10 the control self assessment approach is pr~\lidcd in severa! ways:

A,." 'f ~ ,.I f. "iiIJI! If.llni' r \r"\<;,ions wi!! be IC<1lJircd bcforc.impicl1lcnl<ltion of a process of cnnqnl \{</

;l~\t"\\mCfJ[ as most sulff ...... ill be unr~Hniliar Wilh the apllroach·nccdcd. The training $C:<'SIOflS ~~'dl co'·('I.

U The mC.lfllng of !ntcroal control and how it IS acllicvc(!";

.I(or iMt.".lnCC, T.J. Lecch of Mes, 10 Kiflgsbridgc G:IH.Jc:n Circle, SUlle 502. Mis$i~$;lUga. Olltario, UR 3K6: T I{ (h,cy o( Chk~ FIUP:lll1cl Ud. 165 W!lld~o( R03d', Cuhon.in·Lindrick, Wor\....so{l, Nolls. S81 9!)Y, U.K. (Tel.: -t-44 (0)909·732567; r.:u: '])1596). Coop(:/

&. Lybrand C(lnlrol 5d/ AH<JJIM(flf 5(lninar (London, OCtobcr 1993), Con(J(I Rich:1!d GOSS:lgc, Senior Manager, COOp<'H &. LybraIld. l E.fllb:lnkmcfl! P1Jcc. London, WON 6NN (Tcl.: +-44 (0)71-583·5000).

'Vlae: ec.: Burns:. T. &. G M. Stalker: The ManQ[;cIIIWf o/lllIlIIl'(lfinn (Tavistock Press, U,tS., 1961) .

2

18JJJpJ.' ran 1 4 . .

o The theory and usc of risk critcriJ; i

o An introduction to the process to bc"fo'llowcd by the business in compleling the cOl1troi self

assessment and monitoring agf'ccd actions;

o An cx~lanation of the control self as.sessmenL documentation, focusing ~n its correct completion;

o Coverage of any other issues which arc to be included in the self assessment process (such as quality issues),

The self assessment documentation is likely to be scctionalised, often with a section On each of tile following:

a Financial controls

o System and process controls

Cl LT. controls

. , , ,

o Other areas, such as Quality, covered by the self-assessment programme.

\Vorkshop sessions between managenlcnt and staff to identify and record risks. control weaknesses and' opportunities for improvements.

A formal process to document self assessments is an essential part of the process and has the purpose of documenting:

o Control weaknesses

o That risk criteria have been applied

o Thc recommended corrective actictns

o Suggested target dates for corrccllvc acta.H)

o Action plans and targct daic~ .11C H1u/l"torcd.

:ach self-assessmcnt is consolidated upward~ and formally revicwcd at each level of consolidJtion - at tile :Jllctionallcycl and ultimately for the entire enterprise where it is reviewed by the audit committcc. This an be a valuable approach to equipping the Board with the basis for forming their overall view on the .uality of internal control within their busin~~~ - which is both a general duly they have and also a pre­eguisitc for their public reporting on inlern41 control. A practical difficulty is that excessive tinle rH:ly be nkcn in performing the control self J,~~('\\Il)cI\!<' alld cons(ditiating them utJ ..... \crh. this 1\ pJ.rticubrly ~() if he process IS ICCOlllfllCll(Cl\ a~ L(" ,(, ".' ;)\ (,."c.} ),e.1r. An annual ,)'~-1 .. ;. 1 0 ...... \"("f A; ;'ICl;·! ,~' .. if thl"

ItJlputS of control self ;I<"<"'<':'ll"n: ;,'''' '" he U\('t! 11) ,1 signrrLCiHl\ way by Ih(' \:.rCl..l'J1~ HI ;'ICP:UI:·,/: thcH

:nnll~li public leport 0:1 ::"ICIIU!,

Nc have de~cribcd the full :!.UU( 1 ... :( of 4 (onlIol self-assessment Pfl..>ccss. M.1O), bUSInesses find .lllS 100

lcmanding \JjJon staff and mann~cmcr,1 :0 Q<: "I acceptable propo'l1ion An ahem'Hive, minimJilst

Ipproach followed in some businCHCS I~ to dispense with tr<llning sessions and workshops in favour of 'dying upon questionnaires co,npictcJ by nl.1nagcmcnt. Thcrcafta. consolidation upwards. formal

19rcement to required aClions ar.d monitorinp implementation mayor may not occur. Of course: the ninimalist approach makes it rr,uch less like1y that the programme will achieve so much. In essence this )ctrays the rationale for internal Judie Man~gemcnl is caught between the devil and rhe deep blue sea. If ,hey effectively review their cantlo! arrangemc.nts themselvc.s they may neglect other things. If they contain their review within affordable rror{)rtlon~'i! becomes an ineffective, unpopUlar, bureaucratic paper-filling :xcrcisc. Perhaps control self .. HCBmcnr h"s parllcular value ,u.1 one-off or occ.1Sionai (rather th.1n regular

Lampiran 1.5.

and routine) exercise. i(and when man:lgcfllcnl can be pcrsuJded that there is a stLitegic justification in p!acin8, spcci,il emphasis upon control assessment - perhaps during or after periods of major ch:lnf;e. It does seem likely [hat on-going programmes of control self assessment will become less effective \\,'ltl1 time as

managers and sLaJf find tlle repetitiveness dcmotivating.

"

.' }

4

Lampiran 1.6.

/1 I'oidin}: disillusionlllent from linc lII(l!/(}gcr.~ , [J Managers do not generally see their main qlission as being driven by control, but r~llhc!

their (and, the organisation's) objectives arC achieved.

, [0 ensure that'

o Management and staff often misg'uidcdly assume that control is the prime domain of the internal auditing function!

o Managers oftcn fail to recognise that they have responsibility for control activities and that control is an integral part of their management processes.

o Therefore, it follows that cost-effective i.1tcrnal control activities arc often positive means of achieving the required targets and objectives.

o A realistic (and healthy) view of tl)c relatCd risks will need to be developed against which control activities can be set. Line managd-s should be encouraged (0 acknowledge their ownership of their sysfems alld processes, and to aim to reduce, counter or eradicate the related risks as one mechanism for cantributin'g to improved performance'"

o All parties need to recognise that control activities should be cost effective and thercfClre in proportion to the underlying risks.

o Among the many stated benefits of CSA, are that line managers accept their control responsibilities and are 'empowered' to detcrnune such controls and influence how they arc applied in practice (rather than being imposed).

o However, the success (or otherwi'£e) of C.SA is heavily dependent upon how the concept is 'sold' to· Il111nagement, for example:

o \Vhat is the agenda? (Cost saving,,~ualilY and pcrforrnancc improvemcnts, corporate survival through the achievement of objectives, li~kages with other concurrent initiatives, such as quality, etc.):' .

o The prevailing altitude of 5cniof m.lnag~lllen! and whether they ;lfe ~ccn 10 be committed to the process:

o The past and future role of 1(',\Cll111 auditing witbin the organisation;

O' \Vhether the CSA process is, II) itself, unduly cumbersome and bureaucratic;

o The extcnt to which line management and their staff are able to influence the process and 'have their say' (i.e, a partnership approach):

o The degree of preparation JtHJ support provided to managers ;!no their s\;lff (i c. tr;'lining \I,'orkshops ;1nd tile C1c;1f (OnlJllunlC,,!. d, "f the (1~))C'ctlves (If \;',C CSA JH~)gl?lldl\")

o II is (und.lmenlally imt'".rt..:.r., h) have 3 clear idea of WhCIC the o(h;lnl~atiQn IS going (objectives) and t:1C underlying key fat ,011 ;;'.''It "",dllnnlJenCc the way Iheft (, c. (osl containment/reduction. quality achievelllenis. lllJ.inl:illlln::; ... u·,.((Jlncl/C/iclll relationships, cIC.).

o Line. manage.rs and their staff may view the need to identify and document the controls as an onerous tJ.sk, However, this initiJI Jdministrativq'overheLid is reduced in subsequent ycars.1s only amendments and rcfin.emcnts need to be. documented,'

5

Lampiran 1.7.

U ,""Lln;'t,'crs m.1Y be concerned t!1;:ll any detccted contfo! wC;:Jkncsscs in tllcir domain will be used against Ihertl in Some wny. Unlc\s this perceplion is corr~c[ed they riLlY be. reluctanl to be open and honest

:Ibout control shortcomings.

Promoting posilit'efeedbackfrolll results

o Tnking into account the-prcvailing management ethos, rnanagc!:s may not be inclined to reveal potential control problems within their area in case they are pc'naliscd.

o 111is negative perception will need to be corrected so that mangers are positively enc?uragcd (perhaps even rewarded) to draw <Hlention to weaknesses in control ami to openly contribute their ideas for future improvements. '

, . ,.' o The CSA process sho~ld'be forwardHlooking. Recognising and accepting the need to improve control

proccsscs as a success factor, r<llher than negative reactions to·past oversights.

o Without an open and h?nest approach to the review and assessment of control, the results are likely to be half-hearted and the· opportunity to reap real benefits will be missed.

o The CSA process should be built upon promoting a collective responsibility for internal control as a pdrtnership betweerl"line management who are accountable fo~ control as part of their responsibilities, and internal audit who objectively appraise the effectiveness of controls in place, on ~ehalf of senior management.

o \Vhere possible, forms of measuring achievements can be devjsed that enable performance comparisons to be assessed over time, as a means of markin~ improvements and gains.

:J Internal audit should consider formally reporting the positive aspects of their findings in the context of <l!!aining the strategic and operational goals set for tile organistl[ion.

f/iglllig!ltillg savillgs alld greater control assurance in departmentill reviews

] Applying measurement criteria can facilitate the quantification·ofpotential savings (i.e. cost fcdu("[!()fH. performance improvements. meeting quality t3rget~, etc.).

J In 3!1d:llpn 10 identifying.improvements in control practices. CSA C,ln also reveal red'undJllt or unnecess.1ry pro(esses. These can be dispensed with and there may be related cost savings.

) Internal audit reporting on their indepcndc.nt reviews should not solely focus upon the negative aspects of their findings (i.c. th.c '\Vhat can go wrong approach') but strike a positive tone (i.e. '\Vh,1[ needs to be done to ensure that nranagemcnt objectives are achieved?).

\Vhc.rc bcncf!ls have been achieved by m:Hl:lgcments' application of effective control. these should be ;,cknowlcdgcd and reported tlS such bv il\!crna! auditors.

Senior tn.lnagemcnl need 10 dC!!lonslri1t(' their commitment to the CSA process and encourage line f1IJfla;;cmCnt 10 buy!n toYlJ.t (Jct thai l(Jlcrn;,lI controls can 5upj)Or! the nchicvcmcnt bf corporate goals.

Senior management should clearly CO/llmunicate the motivation· <Jnd purpose for the CSA process. as J.

way of focusing personnel towards good practice, etc.

In order to provide the "direction and focus for CSA. it wi!! be necessary to identify the slrJtegic and operatiof)aJ objectives for the organisatIOn. Thesc may be linked to other relatcd initia.tives. such as TQM. safety or environmenlal assessments.

G:

Lampiran: 1. 8.

o SlJff faking pilrl in the CSA progrJIll!1)c should be well· inf()!Tllcd ;lboUlllS jJlllpOSC and pro\<idcd \\ It!,

training (perhaps through workshops facilitated by internal audit).

o Management should aim to engender a positive and contributive environment, where CSA panicip;JJlI\ (;'Ul have their say and influence outcomes. This can be rcinfolccd by adopting constructive ;It{iLudo ..

perhaps linked to tcam building concepts.

o Using a 'team building' approach can emphasise (hat the CSA process is about assessing 'real world issues', and empowering pcopl!!',to takc~'effcctivc action(s).

o Managers should be encouraged to rcvc<v potentia! control weaknesses in their departments without the [car of recriminations. However, they also need to be aware of the related need to suggest effective and justifiable control solutions.

o CSA offefs unique opportunities for a pew and more proactive relationship to be established between line managers and the internal audit funttion, with all parties focusing theif attention on positive achievement through an effective internal control environment. If they haven't already done so, internal auditors should recognise that ~heir service should be tuned to the needs of the business, ~nd co~ordinate their work accordingly. ,

Internal audit management can, through the· a~spices of CSA, raise the profile of the internal audit service and help promote t~e significance of intern~L·control as a device for ensuring corporate success.

"

.'

ISelJ assessment call be considered as a necessary activity a;mcd at self prescn'ation. Fiflding and correcting weaknesses in a compa"ny's operaliolCs, beJore such weaknesses cause the business to Jail. II is all illdicQtoras to the health alJdfit/~ess oJ all orgallisatioll alld a gauge to its ability 10 survive alld prosper'.

, Keith Beasley, Self Assessment - A Tooljor Inregrated Managemenf, Published by Stanley

Thornes, Chel'enham, ISBN 0 7487 2060 X, 1994

References

.1 Agg. C.: (Chief Internal Auc.hlor. British Airways pic): 'Company Control Assessment'. Illtemai A /leiiting, (November and Dcccmber 1993) .

. 2 GrC1flt, J (Parll1('.r, Price \Vat("tho\J~c): 'Thc An5wCf [0 C;l(jbury' ,/Ilfollol Aueiiting. (];lnuary, 1994)

7

Lampiran 2. 1.

Tlte Future of Control Self Assessment

by Paul 1\1:11'057_

What is the future [or control self assessment 7 To answer tInt we need to look into ,he

future of internal auditing for a moment. I sec widespread secondary impacts [['om the rec<;nt blitzkrieg of corporate re-engineering, downsizing, dclayering and cost cUlling_ Thosc employees who arc still around nOw assumc that the corporation's loyallY 10 lhcm is temporary at best, possibly non-existent. The reciprocal palt o[ this cqu:Jtion is that cmployce loyalty has bccon1e conditional also, and everyone "as developed a strategy for survivaL

for clupluyccs confident of their mobility, that survival plan may mean nothing more

than keeping a resume up to date and staying in touch with a headhunter. For the less mobile that may mean starting up a small business from home or qanseiously

pursuing activities at work wilich would make the employee more' marketable elsewhere, For a very few:it may lead to storing val uable infor;';~i;on -wllicllwould be sellable, with or witho~t liJe-e;;-,j}loyee: to a' corllpetitor. Whether yJu read Dilbert canoons 'or Fortune fllagazine. the message is simi lar.

Employee survival strategies

.Mobile

• Not so mobile

• Resentful'

.Hopeful

• Productive

Where does the audit role lie in-the midst o[(llis enormous shift ill organiDlliollal conlr"I') The answer is not in traclilional auditing, The centre is being abandoned in [avour,of

"'

Surveillance & Detection

Collaboration & Prevention

!Illoves to the right and the !cCt. 'On lhe

right lie hard COIC 'JUdil and survedlance techniques such as video, audio and computer monitoring; these arc often coveli and often performed by people who arc not called Audilors biJl Security Operatives. . "On the !en :H~' ('ii(:;;,

I.:lllpowcnng employee

processes such as c.o!:tro.! ~~J!_~-.:)~~ssJllcn!, which ask eillployees.' ',to pal1lClpale,

('I }contribute their ideas ;nJf)join "' the '- organi7-'ltion's efforts to self improve, ___ .--1

i.) POK Control Consulting inlCm.1lional Ltd.

-'

! July 1997 Lampiran f. 2.

While an audit professional riJJy decide which sicie to be on, it is important not to denigrate or blindly deny the olher side',; relevance or right to exist. The trutl, is, as a species) \VC have a broad range _of' capabilities resident \vithill any organii'_3tioll and within

each one of us. Our psychology, economic and social systems arc full of co·existent opposites· right brain and len .. brain, yin and yang, prosecution and dclence, seller end buyer, government and opposition. Because there is a wide spectrum of possible human reaction to changing circumstances, different audit approaches may be appropriate at different times. The loud voices for opposing polar extremes in audit approach allow us to maintain a peripheral awarel:~ss of options far of( On either side of our own Ij<Jsition. Therefore, while I may vigorou$Jy attack and point out weakness and futility on the other side, I will not deny its right to a lawful existence.

The control self assessment :methodology has faith in employees and teams. It confidently expects that, if you' ask people for their best ideas and you promise to help act upon them, people typically.accept both the empowennent and the accompanying responsibility to give it their best effort. It assumes that, once peopic.-%Uisks .. cic.<"lr:l.Y and understand the root causes for 'success <lfl.d failure, enlightened self interest \Vililead~o i;;:;proved practi.<:c.s.and reduce? risk. Often this impro'venlenCwill be'~chieved in creative ways which are beyond the imagination of a nan'ow, controlling management style.

CSA is therefore not just ano\her audit tool, but a distinct philosophy which 'will both suffer and benefit from penduluin swings in popularity. It is all about self awareness, an etemal human goal well known to Socrates and Buddha, not to mention Roben 13urns. It takes time to reflect and acquire an accurate picture. In the midst of business and military emergencies, ~ften there is little time available to discuss root causes and optimal courses of action; fast decisive action is more imponant, even ifultimatcIy sub·optimal. In times of peace and economic success we Ill:l)' give ourselves mOre tilHe to [l"lleCI alld Jet

knowingly. Above all, in times of widespread change it becomes vcry imp<.lilant to stay vigilant and self aware so a~ to 1l~ltig;I:C II:-'/...::' a:-, they emerge. TllCIl, \"c I1\d~t make time .

. . '

In al I these si tuations it wi I I a Iso be illlpol1ant for us to know what effective control looks like and to have' a common language with which to describe it to each

other. Our profession has many \Vho will ';imply accept on faith that !!.r (11f'!en!

"standard" definition or control,' .. ,il tli"t '" needed. For others slle!: as nlY~ , :::)dli~i'

out whJl control rcaily 111(';11,'-, I', Ill('

equivalent of a never cndtng c,).,p:ordlIOJl or

quest. We know how pitifully I,tll,'ed our presenl understanding is. Nc\:crthckss \ .... c know that, limited or not, control must be.

o PDK Control Consulting International Ltd, 2

! July! 997 l~ampiran 2,3.

constantly evaluated in the practical world of business. Om task becomes iearninp how .';>

to undcrstacd it bettcr and JIOW to bring that unckrstanding back into .practical application. I know CoCo is <in cx~-:el!enl definition right now but I aiso know CoCo 2 and J will eventually be much beller

So what will CSA and the study pf control look like twenty years from now'l I believe all auditors will be educated to a basic level in control concepts and CSA and those basics

I'~'-'-;--- -- _._---

Auditors of the future

+ control

.. facilitation

+ psychology

.. interpersonal

.. statistics

+ consultants

CSA

, .. ~-----------------------------~

will be ;]lOre advanced tilan now. I believe we will also have an advanced or specialist qualification in CSA which will' include

. control, psychology, group dynamics, facilitation, systemic relationships, risk

management, statistics and consulting skills. This education will be delivered by the lIA and professional accounting associations 111 conjunction with universities, and will involve a period before final certificaiion

, . pr~cllcum

I bciieve auditors qualified and experienced in this area will be highly sought after by CEO's and Boards as internal 'and extemal consultants. 1 believe that, if we follow this course, auditors will be !J.!..~ ll10~t valued and trusted source of consulting advice in most organizations. I know for certain this vision is ours to claim, not because I have a crystal ball. It is not based upon guessworkbut on (he actual results 1 see my clients achieving today. First, the operational uI\its get high value-added from CSA and soon the CEO and other executi~es join in. Before long there is a common understanding of control and management attention gravitates quickly to the areas of highest opportunity and risk.

i :uo~ forward to reading about"thc successes of this new breed of auditors twenty years 110m 110\\', III tile Economist apd flal"vord Business Rcvicl1', as my wife and I sit ill OUI

rocking chairs overlooking a l'lke, somewhere in British Columbia.

Paul C. Makos!. C[O

PDK Control Consulting Intcl'Ilational Ltd.

P.O.l3m: ~]J 10, Bankers !Llll. Calgary_ Canad;:! T2P 4J!

Tel.: 403-571-0999 rax: 403· 571-0991 E-Mail: pdk@esa-pdk.col1l

o rOK Control Consuhin& inlCfnJliona! 1.11..1. J

Lampiran j ~ 1.

IMPLEMENTING A.N EFFECTIVE CONTROL SFl F ASSESSMENT (CSA) SYSTEM

Dave Lawler, Group; Auditor, Commonwealth Bank of Australia

CSA can be defined as a process whereby management and staff meet . -- .. ~---.-.--.------- ~~~---.-

together to identify risks, assess and evaluate whether controls are in place to rTiiligaleTisKS8nC(lfnot: develop action plans to Introduce -[he requisite canlfols. rhis process is cariieaourTh-cOlim5oration with Tlifeinal-a-uditors'Wilo .--act as facilitators in the proce~s. . . . CSA originated in the late 1·980's in response to a number of changes in the commercial environment.

An internal audit team comprising Bruce McCuaig. General Auditor·, ·r-im Leech and Paul Makosz who worked for Gulf Canada Resources Limited was instrumental in the early development of CSA. The success this team had at Gulf Canada led to CSA expanding rapidly throughout the public and private sectors of Canada, and ;south to the U.S.A. Europe, South Africa and Australasia have since followed suit.

,!\s with any new practice, there Jre cil;Jllenges as wcll as t!cnciilS 111lS pilfJcr illustrates tile benefits to tilC c'·",,:. tll(, ::Juuitor ancJ til" /"J<lll (>"'Hnl:I(~c It explains the different types of C:)A processes available, w,til particular focus on facilitated workshops. The challenges are also covered in the scc\lon on the potential pilfalls - a SJleat exercise in learning I

Lampiran .5 .• 2.

IMPLEMENTING'ANEFFECTIVE CONTROL SELF ." ASSESSMENT(CSA)~YSTEM

Origin of CSA

The late 1980's was a period of major change in the business environment. Financial failures and audit failures were lead stories in the newspapers virtually every day.

Companies were down;;izing and tightening their budgets. With the accompanying constraints on audit resources, internal audit had to seek alternative methods to revfew internal controls. Legislative changes in response to the financial failures were also reinforcing. the importance of internal' controls with a corresponding increase in reporting responsibilities.

The time was ripe for introducing new ways to assess and report on controls. It , was at this time that the infernal audit team at Gulf Canada were discussing with executives of their company what was to become the basic CSA model.

The innovation that made' CSA possible was the development and use of conceptual models explaining how control worked and is achieved. The U.S based Committee of Sponsoring Organisations (COSO) of the Treadway Commission produced the first general model of internal control Internal Control - Integrated Framework to be accepted by a wide professional audience in 1992. Similar efforts were underway in UI< with the Cadbury Committee also puhi,',hinq its report in 1992. The Canadian equivalent (the Canadian In;;titute n' Ch,lrtered Accountant's Criteria on Control Committee - CoCo) W'l,;

pulJI,snecl In 1995. Since that time, South Africa has produced its own control framework, published in the King Committee reoort in 1995. , . ,

8enefits of CSA

• to management and SiD!!

::.d' .. ,,:1I,ei,: .,;,0 ,,:,,:1 dre t;,n .. ouidued to tillnk about risks and controls ancl :'-""', I ,ow I.) <Jnillyse and report on controls. Mana~J8ment then assume,; 't;:>I"-,,,,;I!Jilil·! ,mcj accountill,d,ty for effective risk and control manauemen: (\"here IIA St<Jtement of r,esponsibilities Il<JS said it belonged since 19471). Tho CS!\ ~rocess necessitates .-<lnd has the potential to improve communicatio!! within ttle organisation as it involves staff at all levels partaking in the p~ocess Corr8s!iv8 astian is more effective as participants "own" the results. It's not just Internal Audit telling them what they have to dOl

Lampiran 3. 3.

• to the internal auditor

This joint exercise enhances' <o-opercJtjor1 between ;Juditors and cjip-nts. Clients are more likely to provide audilors witll detailed information on their operations, increasing the auditors' unclerslanding of the business and allowin~J auditors to concentrate on areas of key'concern ie areas of highest risk. This concentration should produce higher value audits for the client. In certain cases, tile need for internal audit involvement may gradually reduce, although tllis is not a specific strategy of the CSA process. Over time, auditors are able to take on morc of a consultative role, a benefit to both the auditor and the client.

• to tile Audit Committee

Audit Committees may also l:>q seen 'as benefiting from CSA being used in their or·ganisations. Audit resources are used more efficiently with greater overall audit coverage of the organisation, Information obtained is more focussed on key concerns. There is gre'ptEir understanding and better awareness of risks and controls within the organisation as well as a wider range of opinions on these controls.

Corporate Governance

Corporate Governance is lile process and structure used to direct and manage the business and affairs of the corporation with the objective of enhancing shareholder value and ensuring the financial viability of tile business.

CSA l1as an imlyxtant role to play in Corporate Govcrnance. CSA provides docunlcnlaryevidence to 0(!I,:U{ lli,JIlaqcrnent ur:i.; ~;,,: U0;Jfd \;1; lilt: ~)lcltc of internal controls Within !tiC {j;q;jf::~d:lon. The s:r(~I;,!:.I:) ur ',.·.\';j~n!l~~ses of controls reported via CS/\ i",j"JI(ic; ~;enior mJnagefll(;rlt Jnd tile' Doard willl a degre8 of comfort or othcfvlls8 over th8 organisation's ongoing opcrations.

Implementi ng CSA

There are scveral rccoqnl~;cd straleqies for implemcntir,,] CSI\, thc most widely r8cogni~;cd tJCIfI~".i Que~~~ic ::"lirc~; .:JJld V\lork~;llop:...;.

• Qucstionnaircs

This fa: mat :s most SU':l:~ to iJudds of geograpillciJi:y widesprcad siles wtlicil have ;:; ~)iUI1 dC~Jfce c/ :_'j·~-.<~l;jr:al;:; ;n funcLon. e5j a rH..:: ..... urk of bank branches or agencies. Answcrs to II serics of risk related questrons 3rc completed by the managers of each SiH" coilated and analysed on a qroup as well as an individual basis by serOiCi management.

Lampiran 3. 4.

There may be.occ3sionc;whcre single ,~ite locations could also use this CSA form3t, although, in the m~.in, single sites lend themselves more to workshops.

The following steps are ii!volved:

(i) Prep3re questionnaire

Arrange to interview I\ey people tll,lt rnanage the group sites for which you wish to prepare a questionnaire. From the information obtained, and under the

. leadership of Internal Audit, produce draft questions for discussion and joint agreement.

(ii) Prepare speech and visual media eg overheads

A speech is prepared fo.r presentation to selected managers who will be either directly or indirectly involved Witll the completion, collation and analysis of the answers.-

The presentation needs to be given at a suitable venue and at a mutually convenient time for botl) Internal Audit and management. The preparation should involve joint discl,Jssion and agreement as to what will be said and how it will be presented.

Internal Audit and the management of the group sites provide information on the general concept of CSA as well as outlining the procedures for completion of the questionnaire. A questions segment should be included at the end of the ~fc:.;eflt(jtion .

(iv) Collate and analyse. results ,

On completion of the questionnaire, results are manually or automatiCally collated with informatioi) obtained from the questionnaire being used to ;Jssist group site managen,cnt in determining where improvement is' needed. [emphasis needs to be placed on ,;pecific questions which have received a h''11> peru ntJfje of "flcqn! .. ·,'· af)~;\'/crs and/or specific sites within the q!OlJ;) V.'\'I f)

IldVt: "_:pllcd Witt) a IlI~Jtl ;">crCC'fl!;)qc of -ncSF)tivc" answers.

Lampiran 3.5.

(v) Action

If 0 particular quesUon is prompting a hiCJll perceritage of "Ilegative" answers across the group sites, the cOlltrol concept relating to that question may need to be revisited by group site management.

In the case of particular sites responding with aliigh [lercentage of "negative" 2nswers, Internal Audit may use the CSA results as a factor in determining whether to undertake an audit of the site.

If undertaken, the audit neeqs to be conducted with consideration to the fact that tile manager of the site has been honest and, should not feel threatene,d by disclosing that the site has be~n unable to perform all of its functions. Internal Audit should focus on attempting to share best practises in order to enable the site to carry out its activities more efficently and ,effectively.

I

• Facilitated Workshops - (the preferred CSA option)

This format involves the following steps:

(i) The preliminary survey phase

• Entry interview;

• Individual interviews with senior management regarding internal controls;

• Pre[laration of system narratives;

• Preparation of nowchi3rts; emd

•. Preparation of initial C()n~:()! ;'~1;j~y:jis Forrns (ri'_.~,·· 'J'.-;:,rnr:nt, key client controls and prelil1lif1ary /'. :,:\J;':,Of1 only)

Internal Audit prepares the flowcharts and has them signed off by management and distributed to all attendees pri()r to'conductlng Workshop No, 1.

(ii) Worl,silop No.1

• Business a~:,::i(_:I:('~' ~.!0 ~:c frorrl (jt~'(~rcnt · .. ·'.'1·· \'.':Uilrl U1C site. c.g. rv1an<'H]ers. Sl;perv:s~;s, Clerks etc. TI1e wOfbho;; will commence with a sh()~t di~~cus~;!on 0:1 :'11' cr)f1Cf·;!t~; of ris;.:.s <1I}"': C();"~~I,,,;S In U1C context of the :Objectives of tile tJus,rv.':;s;

• ,f=lowch3rts sl10uld tl1Cnbe used to identify tile major risks in the business

Lampiran 3. 6.

processes/activities .. One of tile tools wilichcan be used at this stage is OptionFincler. For the risks identified the business will be asked to detail the key client controls to mitigate the risks. Their preliminary evaluation of the adequacy of the controls should be recorded on the Control Analysis Form;

• Controls identified as ineifective can be flaqqed for future follow-up with the area concerned or for action at Workshop No.2. If time permits an action plan· may be agreecj",for c:ontrol improvement at Workshop No 1. Key controls that are identified u:.; effective me vuliduted by Inlernull\udit ut the :;ite in the period between workshops; and

• At the end of this session the output should be printed and distributed to all attendees.

(iii) Internal Audit will then undertake testing to verify effective key controls

Any breakdown(s) in key controls and the steps to address it then should be discussed with management of the site. There should be no surprise findings at Workshop No.2. '

(iv) Workshop No 2

1\ may not be necessary to conduct a second workshop if it was possible to arrive at action plans for ineffective controls in Workshop No.1 and the testing of key controls identified a8 effective in Workshop No.1 was confirmed: . ,

• Should be held within a fc?rtnigilt of Workshop No 1: .'

• Action steps should be formulated for "ineffective" controls which :,llould detail the action(s) to be taken, the person(s) responsible and the t<lrqet completion date(s); and

• Output should be provided to participants at tile end of the session.

(v) An audit report

An ;JUdit report should be prepared Witll un executive summary of milJor Issues Gnd action p!an~;. / .. :.~er dIscussion with nlanagement, the report should be issued on a timely bel:"s.

(vi) Customer Fcedt)3Ck

Feedback should be sought to assess the effectiveness of the CSA process.

Larnpiran 3.7.

(V) E'ffective Workshop Checklist

• 13e prepared:

=0> Have at least one br<3instorming session/dry run with audit colleagues without the clients present;

=0> Ensure the workshop room is set up properiy; =0> Ensure equipment is working; . =0> Ensure attendees are aware of the venue and the time; and =0> Have a good understanding of the area being audited.

, • Invite a ,good mix of client staft and ensure beth the knowledge custodians

and the decision makers are present.

• Use brainstorming techniques to identify risks and controls.

• Concentrate only on major risks and key controls. (Often risks may get repeated. Grouping risks can save time.) Use OptionFinder to rank risks.

• Ensure control of the workshop is maintained: .

=0> Make it clear that personalities will not be discussed; =0> 0.0 not allow the workshop to become a gripe session; and =0> Do not let more than one per¥ln speak at a time.

• Give yourself plenty of time for discussion.

• A break may be required. Alternately, conduct it as a workinc] lunch

(VI) Option Finder

Option Finder is a tool to improve communication within teams and other groups of people. It consists of a combination of hand·held numeric keYflads and computer software lIlat utilise radio technology. The keYflads are used Ilytile participants to record their r(;::-,~-,,)[lses to questions posed or sla{l!rn('f\!'; r1);l(j,· to the group. I he Optlonl,,,,:,·· softw;lIC take:; tl1(; I<,,\",);ll) rc:;pu :·.,'S ;lIed

graphs the re~u\ts. \vhich car~:- ':;l~ilCC~::-ltely vic'::c(~ by t:~,: q:\.J,JP.

Advantages ot OptionFinder

1. Anonymity - by allowing participants to respond anonymously, this encourages more honest and, accurate responses.

Lalllpiran 3. 8.

2. Speed - results al"e av~ilable immediately.iTliesec~lri be analysed to'a~sist in subsequent question/statement fOl"lllUlatiofl.

3. Democracy - all participants are able to record their opinion, not just those who are the most vocal.'

Potentia! Pitfalls - W!lat we've learnt!

Although the benefits of CSA h;;lve been widely publicised, CSA h;;lS, none the less, met with lll;;lny challenges.;along the way. .

Not the le;;lst of these has been the need to ensUl"e management buy-in of the process. If they're not on side':. CSA has a very low chance of success. In fact, the benefits of CSA need to be publicised to all levels of staff to ensure that they fully understand the process and how they will benefit from this joint initiative.

Workshop facilitators need to possess or be taught a number of skills including presentation, motivation, negotiation, listening and group dynamics skills. The ability to generate discussion from all participants is crucial.:

.'

Pre workshop planning takes time and effort but is also a necessary factor in the success of workshops. Participants need to feel that they are not wasting their time by being involved in this exercise. The timing of these sessions themselves is also important. Holding workshops just before a proposed downsizing maY'not be a smart move!

111 order to obtain the best results from CSA. we need to be aware of and dCc<:pt CSA as a contil)uous learning process and be flexible enough to ad"pt to change as the 'environments which we audit undergo change.

VODAFONE GROUP PLC

Audit Charter

Group Internal Audit

i

Approved by tile Audit COfTlllllttec ori : ~ ::'cptcrnber 2000

!~uc 5

Lampiran 4.1.

o vodafone

Our Goals A Identify and report on al) 'significant control weaknesses across li18

Gr?up world-wide A !et:]ll:Y Jne p:omele gOOd r;L'Si",~' '. ~:2C::C~ across 1:18 Group w:)rld-

1':lde .

.A. Ensure .the Group satisfies the Corporate Governance reQu;remz:nts oj the Combined Code through the Turnbull guidance

A Pro'JIt:'e eany warning w sonior r.1JnJgcrnen! olpotential control problems

A.. Underlake our activity to ensure that hioh risk areas are subject to .A Provide tile best possible platform (or OlJf people to develop tllcir careers within the Group greater be us than low risk areas .

Thewaywework One globalleam oflocalleaders winning with customers through quality, speed and innovation

Put cuslomers rrrst A Untieslam! our cuswmes beller ilI3n

lhe compelition

A Nways con~de' tile i~cl on our CuSlOlTB'S

A lislen and JIlliopale ClJ$!omCfS needs

A IRlo'€< on our pronio2s

A Be f asl friendly and flexible

AMake ulings. ~asie! for our cuslOl11ers

Move quickly into action A Cdfelully consider options am! aclions

A Move Quickly from deci~on 10 aClion

A Use a . can·do' / aclionlXi€fllaled appraach

A. rriolilise wo!i; of most importance A Empov<8' peaple 10 make drosions

Work as one learn A IVak loge(ll2< III autpefalfn corr'0'lilaS

A Trusl olhes am! be IfUslwof1!1y

.... t-c! in an hooes( direct and coosiooate way

A Oeroonsuale inlegri\y and respeel

A Celclxale SU= aod 10Jlo franl rr'Sl<1kes

A Share infIXnl31ion aaass the IXganisalian

A • Enjoy whal yOll do

Deliver quality and innovation A Praoice 10lal qU.1lily in all lYe do

A lono'al8 Ihrough ideas, p'ocesS(>S. fYOdIiCIS an<J lecllnorogy

... Be aeJtivc to soiYC rtObl,::rns in r("<""$d firrc

.I&. Rek:ntk:ssJ'j pttsue COtltlf1U()u) .mpO\'Cf1'x.:onl

A Be en'rjrOllrnent(!:~ t~J-1);U~

8e open and involving A 8e open "HXj apIXDJd12b!e

.4. :nvOfve L~ rl']h1 pc-opJe

...... ComflMllcate. infcnn and 6SlCfl

A B2 fE'(ep<ivt> 10 new ide..1S

.... D!Y.=uss and explain dro)1()(tS

Think and act like o .... ners A Give cle.¥ ieJC(Y,r,p 3nd erection

A Take cons.~'('(j ny.s 10 }'.llsue pcliUlble 0P\XX tl.iIlJl.Jl-'<.>

A T<1XC da:r: ........ > :hJ1 tcncf~ the ertfC Ctgani5Jtion

A rake (un J~, .~tl(J:":'(1 fCf dL'Cl';.l()(lS ;)(l(J results

A Re0l1ce CDS/I "",Ie tnp'Dvlrl<) q'lJllly

A Ge c£."(j,':::t!I~· ,~~ lue fll{je in IYcxk

o vodafone

• )"") . ... ~ H ..-I 0.

m H

2.

2.1

2.2

2.3

Authority

Group Internal Audit derives its authority from senior management and from the Board to whose Audit Committee.ithas open access. Vodafone Group Pic has also given Group Internal Audit, for the purpose of its audit work, unrestricted access at any time to all the records, personnel, propenty and operations of the Group with strict responsibility for safekeeping and confidentiality .

The Audit Committee of the Board reviews the scope and nature of the work of Group Inte(nal Audit to confirm its independence, and receives and reviews its reports to :he Committee .

The Group Audit Director s~a!l have unrestricted access to the Chairman of the Audit Committee.

'-.

'--"- ,-------Group Internal Audit Audit Charter

Poge 2

Issue 5

I \

1runpiran ~. 1.

Education and Developmental Programs

--I

I ~ountr)' (;)~~:r;~'~:::l~~~'{'~S \Vh~~Jlt:)\!~~C~JA Continuing p«)(ession;ll D,cvcloprncn! I

\ qu,11iiiCJ!ion or P{ogltlmS

cquivJlcnl

-A U~U" Jj ~~_~J-(~A~X;~':':'-'~'~-~ ==~ J: ___ ~l}'~~i,:~:~:~~~~~~q~:;;'b. W-i~~~'~~~V~);~ OuLv!') Frofession.:!! Nil No [OllYI;J,! rcquirc:1,cnt, .:rai.nlng:5

;Jccounting provided hy the Na(ioll.<l.I AudiLor qualjjicahon \'\/ith Gcner~l's OUicc for Public lJ'.(' federal and state Adrninislra(ion.

cOUege of audil<l~rs

f-cC"a-,-,-a-d:-a----+CLA, elSA ---- ~ronlO Chap'ter

1£.~

No {onnal fcquiremcr)l, training is o[(crcd by llA me [he accounting profession and con1eren~e promoters

---~~~~---~---+--~~----~-~--~ China J3ased on work N~l Fonnaljsed contuluing educJ.tion

Denmark

experience· no prografn. Trauiing is provided by [ornul universities and brandies of the Chinese

" examinations LA association.

CiA cxarninatjon Forma! continuing education prograln. Training is provided by the institute and other professional associations

i-;=c;-c----:-----j--- -.----Ethiopia Oetennined by tJlC':

-----~----4~~-Nii No programs are in plac.}.

France'

ollice of lhe Auditor General

!

No specific level of professional' qualification'tjut the institute is plolnoling [j,l.' CIA . ~ u ,I i IJ /C,) t Ion

,,';-:: .l, -' !\ -:;l.·l'lr"ln 1.1ngu<1b~ 20 i vcr~lon of ell": 1

I Ii eX.1JnlnatlOn IQ be 1,1;, o;f('[cJ .

l-Gh:l;~------ -'--:~o f)[o7~s~~'1\-' --j-- --1''';-;:- ----Cju.lidlc.1!iol1 (?{{C[Cl.;

FOrTnal continuin& p{oressi~nal cdu(;ltion

proGram in place. T{aining provided principally by llA France

r;;;;:;1-';T-~--;~~nu ing~d uc-al ion f;;·~~:;:~-;·' _. -~1 Traini.ng is provided principally by tile I institute out other institutes liKC' the w-..j v.c rS i tics a.nd pu blic, ac(oull 1 i.nE { 111·, 1 S

a.lso J.~.~_v~dC' iI~.ternal audit trJiJ\i~_~ ____ . ___ l No farrna! progrilm. Educ<1tian and , Ir.,inin!; is offered by l10e lnstllule of 1

ChMlercd Account.lnts (GIl<1JI,I;,. univcrsilic:; ,1nJ olh('[ ,'«O~Ij\loj,<~ lJ1stn.Jctions.

I

;; : .. 1 -'~----~·l~:·J ~-"----... - --j':-~;;·~·~·jJ~-;o g-;;-m-i~;-p-J '-'-0-'-' -, O-f\Y!~~·--·~--"-li

i , ____ .~ ___ ......--l .. ,

StL':lbcr : 11/ ... , It

13irkctt,.l3urbo.;ra

1l1.)iJllain pfofcs!>iOI).1! rncmucr>hlj). .. i Tt<1iniJ\i; is provided by !n~.lilut(· of C(\~ J

(lndlil) Institule of Cost,il.nd \'\fo[k, I

J\ccoufItJnls, and othc(bouics. ! _~1 ___ . _______ .J.. ____ . _____ . ___________ ----.--J

GW"Dal1andscape ", third draft Cs, October 1997 pp 34-36.

report,by

EJucJ.tio!'::and Dcv,-:!opmcll:,\! P(obrams (Continued)

f -----'-~-----r---f_;_;-~i~-~-~"i·(\ n.1 !~'l---'j~~~-i;~-;:---1-- ~amDrran~-5:~\.

\ Country Qu.::difiea;io(1.S . \''''1\(: _:I()I~ CIA ContintJing !'rokssion.l! Dcvc:!opmcnt I " <{LJ.lldlCJ.!.n"o( f'rogr.1fllS

"_~'_'~_~ __ "_'_' .. __ .. _:...~~ ___ .. .:.~.~tl!L~_'_;_t.!_~:_:_: .. ~ ________ ~ ___ ~ ___ .~_. ____ ._ __'"~'_' ___________ ~.''' ___ '_' __ jtaiy -I CiA c)(;HniJ"\i;.tion II 6 No (annal continuing profes.sional

education proGram ,1ilhoueh the JJ\slitu((~ , ) provide ,j L1.n~~C of pro/essio;,;)\ education

courses and s('lnjndl's. il1krnal audit

lraininf; is also provided by university post{;radlJiltc courses <l,nd comJncrciJ.! (inns

________ -----<--___ ---------------- ---I~~c_---c__-,----:__-----c---- ----JapMl CiA exao\lnatl-on 1 No form;l contiJ\uil~g profcssion.)\

education proGr;lHl ,:dthou[;!l int.-:-rn;d audit education is ;)clive]y pron,oteci lhrough the holding of seminars and conferences lhroughout the year. ApJ.rt from the institutc no other orr,anis3tion prov.ides lra.ining [or ir\!cri'lal auditors

Nelherlands

New Zeal"nd

CIA exam..ination Professional q ual.ifica tion).n accow,tancy, (RA) ,

.Acadca-uc degre'-Q in operational auditing (ROJ

CiA examination ur Diploma in),rllernal Audit .

5

34

formal program i.I1 place. Training is provided by lhe Institute, the unlvcrsities <lod oUlcr commercial training and conference organiscrs

j:urmal program in pl.,cc.-pruvided uy employer oq;anisatioI\5_ of lAs and accounting (inns '

20 -----------

Formal cantinumg professia,nal education ~-----i---~-"---~ ---J:'10rwilY Master of

Mandgement eLi\. exantlna'tion ;

program. Training is p~-o\,jJed by the Institute and a r3J'It;c cl other professional institut~s in Norvvay

----------- ----------------- ----------I~-c - ---~-------Peru Professional No forulal continl1in[; educiltion

diploma as.:l Pubj,~ I proGrJo\. TraininG is l).'seJ 0/\ IlICmu<.·/s

ACCOW'lI,1Jlt' sUf,t;('~llor\ ..

----------I-~---------I--Spain Profession,)l i i :) - --,- --- h)( Il~a; ( u,' ,: .: \ ~~;;\ i~' ; 1;;):; ::.~;(~~: ,:i'·~:J-:~-~":~--;--;(~l

qu '-1 L! 1(.:: h): -.. :.l~

iDleI'Il.I! .1'lJIIII'b

I offered by {h~ I Spa,nish Lnst"i{,utc I

prui:14;1\ -:r.:,J, .. nr ;,;,)',Ii),\:i)' j)I()vl(;ed

by lhe In.'.lltl,te .1S Jt.-w (omJn,.:rcial

oq;.l.f\iS.1l1ons oUer 1l11ern.1! <ludil (OuiSeS

CIA eX<!lrunallOli I

- _______ - --- ---- ---1-------- ___ ---~ ______ , ---c--------, - I

1

(Q3tlon.)1 diploma) I

United Artlb ClSA or CA, CPA' 1 1 No lonna! Con!llltJln t, eJu(':l!wn j)[U[,f.ll1l 1 En\lr.)lcs but 111C'lnlJ('(s ll<lve l)('~'n ~urv(')'ed Oil

j'"lct!li,,;;Cf I;,

I/d"II),\' .I'J~,I,

(:'; i/\ i t,/krnbCf l..r..s1ilu,<' u'

U·11u\) Qu.-dVICaL()n i:1

ComrU~C{ A~~,; i

,\ l~' ". ' __ j I,. '" t-....j,) 1<';'I'.l" c),d,J1'''.'' ;'Iot<-,.,,')J,,'i ('d" .. ':.,,1' i'),'I,ll), .. ,,;Iour,h :iA-Ui-: ;ue

(ulr(, t:) ;,.1\,;,-r,& H'"H·.HCh JI :0 tJlis i~ .. u('

lr.liJ1IHt; I) jHU\cIPj,"i provll.!cd uy Lllt:: :;\ \'.: \..0 I 0.:

(QICA) I ______ I~--~--~-~~~~~~~~~---I-cU~S"'A------I-'C=-lA-e-~an\lnatj~~lO~15-.000-- Formal continuing educatiOn proGram

I provided uy lLA, Ul(,yniversitic5 ,\ ! professional traiIlln& cornp.1J"ucS and

I otJ1(.{ p(oJn~ional bodies

III C I

a B p I

crf'orluau

OY DOUGLAS L. ZIEGENrUSS

Ill':SlH/lTIOI. BY DAVID fJUTI(R

What orc the criticol

success (actors for

internol audit

dl'partnJents?

A new

study sheds light on

the pel(ormonce

indicat ars that CAEs

regard as the mast

important measures.

cc

EXHIBIT, TOP'~!GAIN·P.ERfORMANCE MEASURES.AS RANI(EDBYCA£S

rPMtWI1U _?,71 ,Staff experience . .. ___ ,' Input . Auditor quality'

2( Auditing viewed by the audit committee' ','.,'_-' 1 f:' 'Audit cnvironment~.';·~;::·j !:-~.' Standing with audit committee 3 " Management expectations of Internal auditing Audit environment Management satisraction

7 8 9

11

12

'3 11,

15

16

Percent of audit recommendations Implemented' 'i!' :'Output ,;- .~' .' ...... ~ t . Quality of findings Auditor education levels . . Input Auditor qualHy Audi(ee satlsfacHon survey .. .~ 1'_' Process 1 ":-", "'1 r ;' .. Auditee relations Importance of audit issue Output Quality of findings Training hours per'internal auditor' ,~f 'Input' :'.'-:.J f-.~;.· Audit resources Audit committee satisfaction survey results Audit environment Standing with audIt committee CAE reporting 'relatlonships-functional, . , J ( " Audit environment "l t', :. Organlzatlona I status . Audit committee risk concerns Audit environment . Audit committee effectiveness Number of complaints about audit department :'-j r ... : Process '-:"~-i:-r;;"·;···i"·:'r'fl~J V~.; Audilee relation,!> " . Role of internal auditing viewed by the audltee . Audit envIronment . Management sallsf action Number of management requests.," '\ ',:. .;:·:·~·~;_·2:~:_~ fLAudit '!'!lx-,~~nl1.l_~nt:~;},~ iX';'iManagement sa~l~faction Pc/cent of certified staff Input· Auditor quality

'.'. IN umber of process improvements " '.' =, ':-;:. :"i··:·'~·;-:;·::jj:'~··T:"·j J'I '; Outl}ut --: (-',--.,":": -r.·1~·':~rll":::;t Ir..:;-~~ Qua ntlty of findIngs :.' ,.1 •. '. ,.' ...... I~~ l, ... , .,.~',-.'J. ,,~., .

17 . QUJlity aSsurance techniques deve!ol)ed Audit environment Quality assurance 18 : :CAE meets privately wi~h .a.':ldi.t (on!mit.t~~:: ",'i'·\'.:LVJ ~'~'~_Audjt environment .r.:fD1 [.i/rAudit comn!it\e,e er.fccliveness

IT inter,rated auditing Audit environment . Audit mix. , . AVC'far,e years of audit 'W·' , - .' '~""--"-"."':j 1" ~ Input 'T'<"'7TT"~'i:~:':'':""',T'l '(f( r Auditor quaWy

19 20

[XIt'OIT, MOST'CRITICAl PERfORMANCE MEASURES .. ,' .,

. ' , J I, S G

H

" " , J , , , \ ,6

, I

18

19

'0

I'/h~n CA~s were o5ked (0 idcll(i(y the five most vital measures, (heir responses '"duded (he following items,

Audllcc satisfaction survey results Process I\uditee relations Per(cnt of audit',ccommendatlons implemented ~~ .. ' '·\:':'1 r:,:' Output ::':·'.".i.~::'::':~:::r~)(:J f::) . .';Quality of findIngs

Number of manageulcnt requests . _. Audit environment Management satisfaction 'Audit committee satisfaction survey. results ,.:":: '. -, :1 i,;': Audit environment \;1:] nrStanding with audit committee Imporlance of audit issue Output" , _ Quality of findings Management expectation of Internal ~'udillng ,~ ;' Audit environment; : .. :',:::; r:;:~ Management s atJsfadlon Staff c.llpcriencc Input _ _ ,Auditor quality Complded vs. pt.'HIlled audits ,: Pro('s~ "';::,:~':::~ L'.;;~ Compliance with iludit pl.'!n'> flu:--:-~r' of prou\\ im~,oytrn('n!\ Ou\pul Quantity of findings

'.1 .l"'>""i~'."':""·";"\..-C_()I !!. IOPell '; ·· ... ,·.-;~r'~:·Auditresourccs >

Po:. d ,ntunal • .;ditlng viewed by Ul~ /luc<l <ommittce Audlt ('nvironmtot Stllndlng with ~udH comrnitlu l'u-·t:;I" of major IUClt findings rccommenCiUoos. ,," .i;· Output " , .', ":",:' :~ r' ' .. :, Quantity of flndlngs Amo"n\ of audH uvlng$ Output QuaUtyof nndJngs (II( r(' ;Jorting rt-lltlon ship - fUlldlulldi . ~'j i~ . Awilt environment'::> ';' .. : L" . OrganizatIonal 5t3 tu S p('f(~nl of c('l\iflf'd staff " .Input Auditor quality "urnbN of compLaints about audit " j j •. Proccss '. - .-:-;~' ·:/'~-:',;.i i ',' Audltee relations

Qual,ty assurance techniques developed Audit environment ........ 1 • .. ~rQua!ity <lssurancc .' Aud it committee risky concerns ' ... ' ':'~ ::: Audit environment :~;:, -.. ,'1 !' ,:.::·Audit committee effective ne ss

'lumber of r~peal findiogs Output Quantity of findings Days from end of field work to (epe,r( Issu,wc(' " .. 'I. ~ Output ' .. --: ":. '<'j r· ,--' TImeliness of reports'

I 111UUU,l ,l.UtHTOA I(lIlUAJ.r JOOO

.'

o

EXHIBIT 3 PERfORMANCE AREAS AS RANKED BY CAEs

, , !\uditor quality 1 3

.- Quality of nndlngs----r--:~-:-~__:_~--- .---.------~.!; .. ~-:;> ~:.~~-~~-::·~~:i ;~.-' 2. Lampiran 6. 2.

Accuracy of repolts (110/ (l!tosurra /)'( ,q""lIollflolltJ __ .. _ 3 '''C-'--'--'/'' .. Management satlsfactlon, ," .".l.,' "! ~ " 'I. >~ 7 _Audit planning _ .. "_. _____ .. ___ ._ 5 11 ': Sr ;Jndine with <o1l1ljitconlrnittce - ._-; 1 .. ~- 6 ~~'-'.-~_:~~-~-j ~.:'

Audilee relation.. 7. $>

Organizatlonal status B -; i 1"3 Audit committee e!1ectlvcness

)imcliness of reports, Audit resources

. Quality assurance. Audit mix

. Compliance with audit plans Auditor quantity . Qua of findi

GAIN PERFORMANCE MEASURES"'" ",

Categorized by Four Audit Processes and 1.6' Per[or,;!once.Areas '" . .'

I. AUDIT ENVIRONMENT

1 Organizational Status 1 CAE position titles.

@CAE education/certification. _ ' -/ 3 CAE years of service. '

4 CAE reporting relationships-administrative. 5 CAE reporting rel.-::tionshlps-functlonal. 6 CAE alld.external auditors fees.

2 Audit Mix 7 Involvement in ISO 9000. B Types of audit reviews. 9 Coordination with ~xternal audiCors.

10 Activities audited. 11 Distribution of time withIn audits. l2 Self-assessment activities. 1} Time used by IT auditors. 1'0 IT integrated auditing. 15 Audit mix.

3 Audit Planning 16 Anrwo/ audit ploll. 17 Annual ploI) risk factors.

4 Management Satisfaction "

18 Role of Internal auditing viewed by the auditee. 19 Manacement expectations of Internal auditing. 20 Number of management requests.

S Quality Assurance 21 [xt('rnai Quality assurance ('vlew. 2:1 Risk assessment luclGrs. 2) Quality assurance tedHliques.

6 Standing With Audit Cornrnlttee 24 Audit committee satisfaction survey results.

)

25 Rol(' of internal auditing viewec by the audit commil!<'e.

7 Audit Committee Effectiveness' 26 Percenl of board on audit committee. 27 AUendar1cc at audi! committee meetings. 28 Frequency of audit commiltee meetings. 29 [xlemill audilor meets pr!vatl.'!Y wilh audit commltl<'t'. )11 CAE n1('cls Jlflvt1te1y "'Iilh audit committee. )\ Audit comm::!"I' .l~:,·,..d.l ilt,,·\ )l Audit committee Ilsk (on«.>rn~.

:1. I ",rUT

o Audllor Quantity jj f~l.lmbcr Or avdltoll, )4 Revenue pcr ~udHor. 3S Assets per 3udllor )6 Employees per a .... J·(or. 37 Percenl of staff ded;(aled 10 IT aUdltlng.

'.' .1-,- ..... ,. 9 Auditor Quality;,· ",' '"),,':':1'"

. .)8 Internal audi~ ~,tofrp!?~/~:'! '\>;~':I" '. . , .' . .' 39 Salary range. ~- ... :,: ','J;} '.\' -, .. ,'.'. . . ' :-.'., 40 Audilor hJr!ng·~lx.':·"~ Y"':~ :~::.~,=}I:"j <", :~ ~,,-:.:,:' .... it 1 Audi~or' ~d~catlon I~vels?f(~: .t":.':r\·\·,'

. ' "<"'.'

-- 9 " -- -- j ~ . 10 -, I .. G 11 10 .-- .-12 It.. 8 13 ll,

ll, '-j\ 11

15 15 16

.. -- --i ,6

,"'/- .; " .,;

: " .. - /j2 Staffexperlenc(', .'- '. '''>:;'';_/:'43 Staff turnover rate .. >".'" ''-1;1; Percent of certl/ied staff. )'::',:)\ '.: liS Certificatlon mix. . • >/,:<:":"(i6 Percent of time IT auditing done by non-IT audit staff, ;f~':'~;:';'47 Average years of audit experience. .' ,("','.:'~ 48 Staff rotated to and from operatlons departments. ""1: . .."" ,."";'

10 Audit Resources: " 49 Total costs per auditor, IncludIng travel. · 50 Total costs per auditor. excluding travel.'

51 Salaries as a percent of lotal costs. "52 Travel as a percent of total costs.'

53 Training as a perc('nt of total (osls. · S4 Other costs as a percent of total (osts.; S5 Reimbursement for certification. 56 Reimbursement for professional membershlps/meetlngs. 57 Training hours per Internal auditor.' . 58 Internal auditor training by Iype. S9 Internal training as percent of total training. 60 fieldwork-respondents with automated workpapers. 61 Dedioted IT audH slaff.··'

.:. 62 Personal c()nlputer availability by equipment type. , 6) Personal computer availability by staff size.

.' (,1, rcs and termlnais.· 6S Opcratlng Systtlll~,

In. PRO(('!iS

11 Audltr(> R('I~tlon~ 1-6 (u\IOlfltl ~~I.\r.\{I.',·. \""~ti'. ()7 t~<Jrnb('r 01 (Ornp!.bl'l\ ,ltJOu\ 'I.Hj,( dtjlolrlrn("flt.

68 L('vel of (u5toma HII'~frJCflOll.

12 CornplJ.1n(e With Audit Plans 69 M(ua! vS_ hudgc-led hours. 70 Completed vs. planned audits.

IV. OUTPUT

I) Quantity of Findings 71 Number of pages in finalrcport. n Humber of major audit findings/lecomrnendatiolls. 73 ~It.'n:)tr c! r,;·,tJ~ !'.~.d~IIf,~. 71, Uurn~lPr of pro{('ss i'-':1fr>y .. m .. "t, 1', lIu'r.tJ~! o~ d".; I '''\''''1\ '\\!Jtd

76 (()n·:)!"t~d '\I{~LI~ {H' .U~'!Of.

14 ql.uoIlty of flnd l ""

71 OI\!flbutiOfl ol ..... a·llommerIlS by type. 78 lmport,net Of Ivelt t .. u •. 79 Ptt(tf'L! e' lud;t ttCOM1I'1".endaUons Implemented.

· 80 .A",c:,;~.~ c' ':.:C1t U· ... ln!1. . '. 81 /"'("Idgt It~ponH! tlm~ to mat1.111tment requests. · 82 (o~t $avings u .. p«f(ent of tot.l budget..

15 llme\!nesS ot Reports' l ' ':

8) Days /rom end of fieldwork 10 report Issuance. .84 Target completlon daleS?n managem.ent action pl-ins.. .

16 Accuracy of Reports·':(.~-;· j~ .. ~~f~·."i-!..~:·/:I.:; .. : .. ~':f, ~': ' •.

• ~ . r-

QUALIFIED fNTERl'l"AL AUDITOR

SERTIFIKAT Dibcrikan kepada

Telah rnenyelesaikan pclatihan dan lulus ujian sertifikasi Internal Auditor sehingga kcpada yang bersangkutan diberikan gelar

QUALIFIED INTERNAL AUDITOR Nornor Register

Jakarta

KETlA, SEKH.ETARIS,

Biro Tugirnan Sockardi Hocsodo

.ll1mlnll

r· .:\'" . J

1aropiran 7.2.

11)-/1I1111KAN rNITJIN,o,r. A(JIIII

PERMOHONAN PENEM~ATAN PI\DA JENJANG JAlUR SERTlFII{ASI QIA

.£<k t«/ ~~--;:.~. -4

1'u~?<A.« ~ c-(-

~ """ .-J?~ ...-/-1" ) /' -QC-:h -y /~/t.,-.---, ;;.l.. /1-,« ({~ J 1"'); '*>:0""'" ~ 1/ k" I~) 111 5 Y

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I J I'I.ltU I till

___ --< _________ . ___ .. ___ 1_-,-_--'

No. 22S/0mJ2000 .-

Kepada , Dewan Sertitika5i YT'JA Grllha Sucofindo JI. Itaya Pa,~r Minggu Kav.· 34 Lt.J

JakartA J2780

Up . Ylb Bapak Hiro T\l~imlUl

Lampi~an 7.3.

flcrsama ini kami sampaikan babwa komi bormakbUd mengirimlul.n J (tiga) orang peja!>at senior dari Divi.i Intomar 'Audit PT Bank Cenlral A,ia untuk mengikuti Program . , . $ertifika,i Qualified Intem~1 Auditor.

AdapUlI narn". dan jabat4n tiga calon pocrta tc,"cbut ad.l.h sbb.

NaqJ3 J. Inawaty S.uwardi 2. J'lcobu. Sindu Adisuwono 3. lvan Pumama Sanoe,i

labatan di.ll.C.L\ Kepala Dlvi.i Internal Audit Wakil Kepala Divisi Internal Audit Wakil Kepala Divis; Intemal Audit

Kami mahan agar J calon pCBertn rccBobur dapal diporkoJlun,an lang,ung mcngilruri kel"" manajeriai. . , Tcrlo.mpir karol ~ampaik.v1 [no DottJCurncuiull1 Vittle dnri J ca10n pcscrta tersehut unluk bah.n pcrtimbangan Bapak

Tenm. ka,ih.

1'T !.lank Centrul A5i';.J

---

'~' Sllyaoa SUJ!iru.n

Direktur '"

HHd ()"fI'IoIo : w..rn.t. t)C.A. .... Jtt-d. t)v:i1TT1iM}<.r.... 22--.l.J ~ T UlO. r -<. (02') 6111;00, ~ 02D!JTlX) l"-tl.x. (C:tll) ero 1 f')OO

r .... : ~ 0CMP:l. L'- . I/.;,

Nama Jcnis kclOi.min Tcinpat/tollSEal lalll r Al:!.mat

1

I'endidikun I,ilrakJlir

IJ~ . .awaty Suwardi Pc~cmpuan

Bandune. 2 Oktober J 9 S J TIiinan Arie, E 2 I/J

.hkartl1 11620 UlliYcrsitll-' Kntolik Paraliyang,n S I Perusahaan/Manujclllen Th 1976 S r Akuntansi Th 1979

Lampiran 7.4.

P.s:MlQikilllNQO FormnJ -

22/1 In7 - 261lln7 09108/82 -- 13/08/82

21/11/83 - 2SIl I/H3 13/02184 - 09/03/84

04/02/85 -,-- 02/08/85

14110185 - I 8/J 0/85 06/01/86 - 10/01/86

18/08/86 - 22/08186 20107/87 - 25107/87

07/09/87 - 12/09187 15/09/89 - 22109189

20/08/90 - 24108190

02/09/91 ~ IJ/09/91

12/04/94 - J 5104194

14/04/97 - 16/04/97

18/05/97 - 21/05197

07/071n - 08/07/97

Finanei.1 Management finn-ncial Planning - Micro Computer Appiication, EDP AuditJControl Bu,i"'",,, Management _ Banking & Finance ProgrjHnminl> sid System Allalys;. & De,i8-11

ED?- AuditlControl in Bank Pr.ctiqal Computer Auditing

MiUlagcmont Audit Mana,8ing People For Now Managers Bour.\e Game ASi;OO : Audit & Control In HlM Sy't~m Control. & Auditing [n Advance ED? Envirunmellt CorL':mk Exccutivo h-tllnlgemclll

Auditing Capitll ~hrl..:c:t jllll1\H1100U

Inl~od;;ctio'l To 1 reasury Audit

South PaciClc And Asia Cl)flfc:ronce

fntroduclion To Monoy Majkct, Dcrivativos & A~llol Liability ~ .. 1 A:liq;c:mcnt

LM - UNPAD BalllJuflg LPPM Jakarta

SOY Jakan. LPPI-AIM ;akana

UACT u,mputer Course Jahrto SOY Jakarta Specialist information SCf\'ic<; - Bangkok SGY hkart. Citibnnk - Jakarta Citib,"k - Jakarta ruM

SGY J.k" ..

IlAnk of Amelica SaJ\ Ffln&"CO & New York Th" tlJ(omOnoy Institute of f inaneo . Sint;aporc l'.nlSl & YOUlljj Singapore' [lCA -;-ho In.stitulo oflntonu/ AuditorB·Au>trali.(S ydney) Ermt & Young SinB'pore -BCA

). I _

(I"

Lampiran 7.5.

PT Bonk C"ntrol Asia () 1/07190 - ,e~Monil Kepnl. Divi,i Internnl Aud,t 08/09/87 - 0\(0']/9.0 Waldl Kopala Diy;,; Intem,\ Audit cI

15/10/85 - 08/091iJi Kcpala Biro Intem.1 Audit t/ v'

01/09/80 - 15110/85 Internal Audit Officcr

PT Na;ntex 03/08176 - 3 1108(80 Kopal~ Bagi.n Keuangan

KCQ;1l11l0 QrganiJiAli :

I. Audito" CiubPerball1l3 J 997 - 2000 < .' Kctua ~ 1994 - 1997 SoicrelOris 1991 - J994 Bondahorn

1. The Institule:o[ Inlernal Auditors - lahrta Chapter 1990 - 5ckar'unB Anggota

No.; OO2IDW2000

Kopadll Dewan SOltifika.si Y1' IA Graha Sucofindo )1. Raya Pa=- Ming,gu kay. 34 It. 3 IruCJ. .1.2.1llJl

Lampiran 7. 6 •

. hkarta, J 1 April 2000

I

Dengan ini kami lnforma'sikan bahwa kami bcrrnalc.ud mcngirimkan 9 ornng pejabal dari Dvisi InUlrrull Audit PT Bank CenU'aJ AlliA unwk mengikuti Program SenifikusiQualified lnternal Auditor.

Peaerta yallJlllkan mcngikuti program sertWkBSi Ildalah ;

I. Fat1!1-y Sagitadcw: 2. Rudy Suhadhi 3, Yenny 4. Tjong Kaw Fan ' 5. Joanes JU&ti.rll Gunawan

@ Janto Gunawan

~/ (1) Yuliu$ Seti~wall

-' 8 Am1l:J.Y H. Susanto 1/"1 9: Thomas Robby Iskandur

I McmpertimblUlgkan bolW yang dimiliki pcscrtJi, mahan pcnilnian dari Dewall Scr1ifika,i uilluk penenluan kel,. pelotih," Audit I.Jlt~nt bagi rnasing-masiIlg pesorta

9 f,

a

T(:j"iampir kami s:.I.mpail.an cwricu/lJnJ viral,! dan 9 calon pt"~ta to:lroU( S-l..--.bagH.j bah.1n pertimbangan.

Tarima kasih.

DIVISJ INTERNAL AUnIT PT BANK CEN'n{AL'ASI.A

W6WAIT S\:WARlll KcP~A DiYlSi

PAT"'?" (

II, {I. ,

HoOd one.. : \'I1:ur.IlCA..I'. JoOd. s.ttrr..l /UN. "".Zj.l:W>l1a ,= T ... (021) 5711:6C, S2Oa55O. == F .... m,) 5701 il$ T""" , MJ6< 0CJJ<PIl ....

Lampiran 7.7.

CURRICULUM VITiili -

Nama : Yuiius Setiawan Alama!: _ JJ. Mall8Ea Bosar IV i/Z-2, Jakana Billal Tampat tgl. Lallir _'o'- Jakarta, 22 Ju(li 1968 I'cndidikan TeraklUr --: S 1 Perikanan

,S2 Ekonomi (ljuzah dalam prose& di Filipina) : .'AnS8ota llA (Institute of Internal Auditor)

I I

:rnllidikan Non Fon:nal

• Pciatihnn IntemalBCA

No, Materi i Wak1u Produk: I. Banl:: Mini A (Produk Pcrbankan DaJam Negeri) Dtsembor 1992 2 Banl:: MiqiB (Produk Perbankan Luar Ne~eri) Maret 1993 3 Bank Min) C (ProduK Perkreditan) luli 1993

r 4 , Scllil}g BankinR Services Agultus 1993 5 Credit Ri,k Management J September 1993 6

r -1-;;--- _Dank MjOl D (pcmbukuun2 Januar; 1994 --1 Inte)118ted BunbnR S~stcm (IBSL-__ " Januan 1995

f ~ - integrated DCj,osi! Syr,tem(LD~) Maret 1995 lntegrated UJlln System (lLS) !\gu,!U' 1996

I , ,

, .

I .. ,

L,'

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DAFTAlLRrWAYAT HlDlJP Lampircm 7. b.

r. DALL1:EIMPl .

Noma · , JANTO GUNAWAN "

Nama panggiian J/,NTO

Alomat rumon · , JI. S, Clmandiri Blok j Nomcx 16 Taman Trto Golf BSD Sektor V Bumi SeipOng Domoi

; Tangerang- 15310

. Telepon . . [02J )-537-1204 ' . Jenis kelomin Pria

Tempollahi' " JaKarta ..

Tanggallanr 07 April 1963 · . , ,

Slolu5 Menikoh

IT. RDYAYAT PENDIIllKAN

3. WV\

De La Salle University -IAaniJo, Philppines 1187-1988 M3A - F.nc~,ce and Cc;,::Qlieflt,.;)

Akodemi AkIJr, tc nsi Joyabayo -Maio 1982-1956 S<:l~Or'\O Mudo Akuniomi

SMA Kri:lten 1\ - Jai;ono , /""", '0 a f)

I

liiIA: The Institute of Internal Auditors

249 Maitland Avenue Altamonte Springs, Florida 32701-4201

!

- 2 -

961771 Mr. Hiro Tu 9 i man

Kume I i 9 40123

7 L Ba t i k Bandung, INDONESIA

III .. , II""" I II, 1" .. 1 I" II" II", II .. , II" ,II, .. II,

- J

2000 Leon R. Radde - Educator of the Year A ward ,

Please print in dark ink or type all information. All information must be provided. Use additional shcets to provide specific details. Name of Nominee:

Name of college or university:

Mailing address:

Home Phone: -_._._--- Business PllOnc: Fax: ________ _

Present position or association:

Reason for nomination: ____ _ Describe in detail the nominee's accomplishments that qualify him/her for The !fA's Educator of the Year Award using the following format: Highlight major educatiilOal contributions to the profession, such as publication of articles, design of internal aUditing curriculu';', innovati~e teaching methods, and so forth. Include professional certification or affiliations, educational background, and previous awards received. Attach any information that might help in evaluating tile candidate.

Specific Details Required I. lnternal auditing related courseS taught plus continuing professional education offerings (include

description and number). 2. Offices held in The Institute of fnternal Auditors (include specific positions as officer, governor, or

committee member - please specify chapter or international level). 3. Certificd Internal Auditor slalus (or equivalcnl). 4. fnternal auditing publications) inclu~e appropriate descriptions and number). 5. Other attributes (c.g., Cfl".lti\'c teaching style, extra coull~cling, job plJCCrnCnl assistance, and so forth) 6, Professional reSUTlle of nomint'l'

Sponsored by: _~_~~ ___ . __ ~ __ Chaptl'f

IIA posilion: ___ ~_. __ .. ~ ___ _ Pholle:

Date: Signature:

This nomination is from (check one): D Individual lisled aboveD Chapler (endorsed by chapter of (JovernoC')

DEADLI:\E :\lARCII 31, :W()() t'-.1:ul (\>rnpkll;cJ :, ; I:. I,'

~·1an;\gt.:r \.': !\e;tJC';i' kclJ:,GIl'i

The II1~lltUtt: of IrHcrn.Li Auditor') 249 ~-1:ti{l:\Ilu r\ \ (nul'

,\ltatnofllt' S\)fl:~~~. f'L .\~7U\,·r:..'_(J:

Please mark cll\,clupL' .. Confidential

.- 4 -

Official Nomination Form

2000 Leon R. Radde - Educator of the Year Award e Leon R. Radde Educator of the Year I\ward was established in 1986 by The Institute of Internal Auditors III

'mary of Leon R. Radde. CIA. The IIA's 1982·83 Chairman of the Board, waS a champion in promoting the )fcssion of internal auditing in academia.

c purpose of the award is to recognize and, reward the individual who has made outstanding contributions in internal

Jiting education. Educators employed by a college or university are eligible for nomination.

)minations should be completed on this official nomination form and include a vitae. Please attach any additional tterial or information you feel might help in evaluating your candidate. To preserve the intent and dignity of the ard, there is no requirement that a recipient be chosen every year. Similarly, the award may be given to more than e recipient each year.

I cipients of the award receive an inscribed plaque or memento; a one-year membership to The llA; complimentary ;istration and travel expenses for The llA'i International Conference and reasonable and customary costs for meals j lodging.

,ase retorn nominations to the Administrator of Academic Relations, The Institute of Internal Auditors, 249 Maitland 'enue, Altamonte Springs, FL 32701-420 I, and mark envelope" Confidential" .

DEADLINE FOR NOMINATIONS IS MARCH 31,2000

PI~EVIOUS RECIPIENTS 1986· Frederick L. Neumann, Ph.D., CIA 1987 " (jlell E. Sumners, DBA i988· R. Glohn Berryman, Ph.D., CIA 19R9· Mortimer Dittcnliofer, Ph.D., CIA 1990· Dale L. Flesher, Ph.D., CIA 1991· Vincent C. Brenner, Ph.D. 199i " Ceorges 1\'1. Selim, Ph.D. l'i'n" CieorgeT. Fricdlob, Ph.D.

)'1.t \I.lillcy Y ('hang, Ph.D., CIA 1'1'1')· (jerald Vinten. DIlA I "'i() " J)ouglas E. Ziegen fuss, Ph. D., CIA i')')7· lirton L. Anderson, Ph.D., CIA :'/QS" L:irry'.E. Rittenberg, Ph.D., CI/\ : 'I'») . Raymond J. Clay, Jr., DBA

1. Nama

2. TempaUTgl Lahir

3. Pendidikan

4. Kegiatan

5. Pengalaman Kerja

6. Penghargaan

TENTANG PENYAJI

Hiro Tugiman

Na~n, 11 Janua~1943

- S, FE UGM, 1970

- Mahasiswa Program Doktor Pascasarjana UNPAD Angkatan 1997/1998.

1. Dosen FE UNPAR,

2. Pendiri dan Pembina YPIA

3. Dosen luar biasa di FE UNPAD, UKM. UNISSA, dan STIES

4. Pengurus PPSS (Yayasan RS. Soromeus)

1. Tahun 1964-1971 di SPKP (d/h DAN) Yogyakarta.

2. Tahun 1971-1999 di PI Telkom Sandung.

Serbagal penghargaan dafl Dlfeksi PT T e\l<em. MenlCfI Perhubungan. dan Preslden Republlk Indonesia, LSM dan terakhlf •

DitunJuk sebagai nominasi "2000 Leon R. Rodde - EducatIOn of the Year Award" dari the Institute of Internal Auditors (IIA), FlOrida, Amerika Serikat.

(~.'. 0',il:'l, •. "'.,,-.1\ ..

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PTCITRA INSANSE,LftiRAs[ , iNDusmlAl & MANAGEfAEI~T TRAINI"" OEVE~qf'tAi':NT.

Jakarta, 9 Oh.1ober 2000

No Hal Lamp,

46/crSIXl2000 Undangan Sebagal Pembicara Seminar

Kepada yth, , llapak Biro Tugiman Ketua Dewan fnterna! Auditor Yayasan Pendidikan Internal Audit Graba Sucofuldo Lt. 5 ' Jl Raya Pasar'Minggu Jakarta 12780:

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Judu1 Peninglmtlln Kuulitlls P, emeriksllnn fu,' tttllltl A~,ci,' ctalil'!J ~'t:.h;1b fll" Melaksanak.11l Control Risl. Self A'5~ ent I ;

Wa],,:tl1 Kamis, 16Nopember 2000jam J3,UO:" ,7.00 ,:; I',: Tempat Hotel Holiday Inn Bandung ; ": I ~

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