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Internal Audit by Vani
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Internal Audit by Vani

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  • 1. @agatestudio @agatestudio@agatestudio Internal Audit Vani Finance Agate Studio
  • 2. @agatestudio@agatestudio@agatestudio CONCEPT BASED
  • 3. @agatestudio@agatestudio@agatestudio Definisi • Menurut Institute of Internal Auditors : Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organizations/operations. Aktivitas internal audit menilai dan memberi kontribusi terhadap perbaikan manajemen risiko, pengendalian, dan governance system.
  • 4. @agatestudio@agatestudio@agatestudio Kontribusi audit internal didalam perusahaan berkaitan dengan : • Keandalan dan integritas dari informasi finansial dan operasional • Efektivitas dan efisiensi operasi • Pengamanan aktiva • Ketaatan terhadap peraturan, regulasi, dan kontrak
  • 5. @agatestudio@agatestudio@agatestudio Internal Auditing Standards IIA membagi standar auditing menjadi dua : • Attribute Standards, yang menguraikan bagaimana seharusnya bentuk audit internal yang baik. • Performance Standards, yang menetapkan suatu benchmark untuk tugas audit.
  • 6. @agatestudio@agatestudio@agatestudio Prinsip – Prinsip yang Relevan dengan Praktik Internal Auditing 1. Integritas (integrity) Auditor internal harus membangun kepercayaan (trust). 2. Obyektivitas (objectivity) Auditor internal melakukan penilaian yang seimbang terhadap seluruh keadaan yang relevan dan tidak semata-mata dipengaruhi oleh kepentingan mereka sendiri atau oleh pihak lain. 3. Kredibilitas (credibility atau confidentiality) Auditor internal tidak boleh mengungkapkan informasi tanpa otoritas yang tepat kecuali kalau terdapat kewaijban hukum atau profesional. 4. Kompetensi (competency) Auditor internal menerapkan pengetahuan, keterampilan, dan pengalaman yang dibutuhkan dalam pelaksanaan pekerjaan audit.
  • 7. @agatestudio@agatestudio@agatestudio Structure of Audit Charter Formal definition of internal audit Cover the four key control areas Management responsibilities, planned assurance work, investigattions, and consultacy Right of access Organizational status and professional standards DEFINITION SCOPE OF WORK SERVICES ACCESS INDEPENDENCE
  • 8. @agatestudio@agatestudio@agatestudio Internal VS External Audit Factor Internal Audit External Audit Objectives Sound risk management and controls Accounts = true and fair view Scope of work Overall system Accounts, P/L, Balance Sheet, annual report and financial systems Staff Competent persons trained in internal auditing Qualified and part qualified accountants Methodology Risk-based system-based audits, assurances, and consulting work Vouching and verification and some use of risk-based system approach Standards IIA an/or other Various APB requirements Size Only larger organizations All registered companies and public sector (small companies)
  • 9. @agatestudio@agatestudio@agatestudio