Internal Audit-Konsep Dasar

8/9/2019 Internal Audit-Konsep Dasar

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AUDIT INTERN PEMERINTAH

INTERNAL AUDIT

SEKOLAH TINGGI AKUNTANSINEGARA

Ali Mugiono

Inspektorat Jeneral Ke!enterian Keuangan

Geung Juana II Lantai "# Jl$ Dr$ %a&iin No$ ' Jakarta ( Telp$ )*'+,-. ,-..

/0*-'--.-"'0 + e+!ail1 ali!ugiono$it2en3g!ail$4o!


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Internal AuditAUDIT [email protected]

Ru4&5at Kokasi 6Auiting Prinsip an Proseur7 8'9-.:1Pemeriksaan internadalah serangkaian proses dan teknik yang menjadi saluran untuk meyakinkanmanajemen dengan observasi langsung apakahpengendalian yang telah ditetapkanmanajemen berjalan baik dan efektif, apakah pembukuan dan laporan keuangantelah

menunjukkan gambaran aktivitas yang sesungguhnya, telitidan cepatserta apakahsetiap bagian/unit benar-benar melaksanakan kebijaksanaan, rencana dan prosedur

yang telah ditetapkan.

Institute of InternalAudit, 1999:Internal auditing is aninepenent,o;2e4ti


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Assurance


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Inepenen4e an O;2e4ti


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T&e s4ope o internalauditing &ithin anorganization is broad andmay involve topics such

as% the eciency o

operations, the reliability o nancial

reporting, deterring and

investigating raud, saeguarding assets, and compliance &ith la&s

and regulations. Internalauditing re0uentlyinvolves measuringcompliance &ith the

1

Responsi;ilities1Internal auditors are not responsible orthe e+ecution o company activities,they advise management and the2oard o 3irectors !or similar oversight

body" regarding ho& to better e+ecutetheir responsibilities

Role1 Internal auditing activity is primarily

directed at improving internal control,

but management is responsible orinternal control. Internal auditing proessional

standards re0uire the unction tomonitor and evaluate thee)ectiveness o the organization1s

4isk managementprocesses. Internal auditing activity as it relates

to corporate governanceis generallyinormal, accomplished primarilythrough participation in meetings anddiscussions &ith members o the

2oard o 3irectors

PurposeO;2e4ti


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Role in Internal =ontrol1Improving internal control. Internal control is dened as a process, e)ected by an entity1s board o directors,

management, and other personnel, designed to provide reasonable assuranceregarding the achievement o objectives in the # internal control categories%5)ectiveness and eciency o operations, 4eliability o nancial reporting, and6ompliance &ith la&s and regulations.

7anagement is responsible or internal control. 7anagers establish policies andprocesses to achieve specic objectives in each o these categories.

Internal auditors perorm audits to evaluate &hether the policies and processes

are designed and operating e)ectively and provide recommendations orimprovement.

Role in Risk !anage!ent1Internal auditing proessional standards re0uire the unction to monitor andevaluate the e)ectiveness o the organization1s 4isk managementprocesses. 4isk management relates to ho& an organization setsobjectives, then identies, analyzes, and responds to those risks that couldpotentially impact its ability to realize its objectives.

Role in =orporate Go


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#ngagement $rocess %&teps'2ased on a risk assessmento the organization, internal auditors, management andoversight 2oards determine &here to ocus internal auditing e)orts. Internal auditing

activity is generally conducted as one or more discrete projects. typical internalaudit project involves the ollo&ing steps%

' 5stablish and communicate the scope and objectives or the

audit to appropriate management.

*

3evelop an understanding o the business area under revie&. This

includes objectives, measurements, and key transaction types.This involves revie& o documents and intervie&s. 8lo&charts andnarratives may be created i necessary

, 3escribe the key risks acing the business activities &ithin the

scope o the audit.

B

Identiy control procedures used to ensure each key risk and

transaction type is properly controlled and monitored

.

3evelop and e+ecute a risk-based sampling and testing approachto determine &hether the most important controls are operating asintended

0 4eport problems identied and negotiate action plans &ith

management to address the problems

" 8ollo&-up on reported ndings at appropriate intervals. Internal

audit departments maintain a ollo&-up database or this purpose
http://en.wikipedia.org/wiki/Risk_assessmenthttp://en.wikipedia.org/wiki/Risk_assessmenthttp://en.wikipedia.org/wiki/Risk_assessment


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9hat is the particular problem identied:

9hat is the standard that &as not met: Thestandard may be a company policy or otherbenchmark

9hy did the problem occur:

9hat is the risk/negative outcome !oropportunity oregone" because o the nding:

9hat should management do about the nding:

9hat have they agreed to do and by &hen:

#ngagement eportn audit report may have an e+ecutive summary; a body that includes thespecic issues or ndings identied and related recommendations or action

plans; and appendi+ inormation such as detailed graphs and charts orprocess inormation.5ach audit nding &ithin the body o the report may contain ve elements,sometimes called the


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Internal Audit VS External Audit

Aspek Internal Auitor Eksternal Auitor"osition # $ole

%ission # &oals

'ndependency dan(bjectivity

"arties being serviced

)ime (rientation

*raud +etection #"revention

ontinuity # )iming of-valuation

%aterialityonsideration

cope of -valuation

$isk 'nvolvement


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erima kasih

AUDIT [email protected]


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Tugas + )*8Group:

@. 3ari mempelajari sejarah perkembangan peran dan ungsiInternal udit, jelaskan hal-hal apa saja yang berbeda danberkembang dalam perubahan masa-masa tersebut.Aakukan analisis anda dimulai dengan memperbandingkantujuan, cara-cara, cakupan dan okus audit. Belanjutnyakembangkan kesimpulan yang bertumpu padapemahaman anda tentang bagaimana dan seberapa besarInternal udit dibutuhkan.

(. Celaskan bagaimana peran Internal udit dalammelaksanakan tugas-tugas/ssurancedan onsulting, apayang membedakannya, serta bagaimana menjamin

Independensi dan obyektivitas dalam melaksanakankedua peran tersebut.

#. pa tujuan dan lingkup tanggungja&ab Internal udit danbagaimana hal itu bisa dilaksanakan, dalam kaitanhubungannya dengan 'nternal ontrol, $isk %anagement,

dan &overnance.

Internal Audit-Konsep Dasar

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