2. Agenda Presentation
o Internal Audit Development - Introduction
o Internal Audit Development - Strategy
o Internal Audit Development - Implementation
3. Internal Audit Development - Introduction
President Director
Internal Audit
Division
Development Audit
Internal Audit Special Audit
Audit Committee
Assurance, Measurement, Quality, Support
and Continuous Improvement function
Risk register concept
Stronger the key control testing
RBIA Framework & Standardization
Quality Assurance
Man Competency Measurement
Customer Satisfaction
IAD Strategy
Strategic Theme :
“Control Assurance”
Value
proposition
Value proposition :
Performance – Control
Integrity
vision
Vision: To be the leading
assurance and advisory
function within the internal
audit implementation.
mission
Mission: To give all
measurement support the
fast and easy business
implementation through
continuous enhancement
of control assurance, to
build the risk based
internal audit.
4. Internal Audit Development - Strategy
Strategic Corporate Plan & Environment Changes
information
information
information
information
Management
Expectation
IA Vision &
Mission
Risk Focus
Learning &
Growth
Internal
Process
Customer
Focus
Financial
Perspective
Audit
Plan
Deliverables
o Synchronies the IA and
Corporate Target
o Performance Control
Integrity
o Continuous Auditing
Implementation
o Risk Based Internal Audit
Implementation
o Compliance campaign
o Risk education implementation
o Compliance & Improvement agent
o IA satisfaction index
o IA man competency matrix
o Risk mitigation
o Risk register continuous
improvement with the process
owner
5. Internal Audit Development - Implementation
•Continuous Auditing
Implementations
•Control Self Assessment (CSA)
Implementation
•Integrated CSA training
•Internal Audit Satisfaction Index
•New IA Paradigm
•Risk Register & Key
Control Mapping
•Continuous Auditing
Parameter
•Risk Based Internal
Audit Methods,
Scope : audit
method, guidelines
Sampling & critical
process
•Internal Audit Carrier pad
•Internal Audit Development Program
Implementation
•Continuous Improvement Risk Based Internal
Audit Implementation
• Strong QA – IA methodology
• Control Self Assessment culture
• Performance Audit review, scope :
general, audit methodology, people
& Proses Owner Satisfaction
• Continuous Audit Scoring Implementation & Integrated
CSA training
• Quality Assurance (QA) Internal Audit , Scope : audit
guidelines & critical process
• IA Scoring Implementation
• Internal Auditor Man competency & Standardization
6. Internal Audit Development - Implementation
Key Initiatives Initiative PIC
Risk Register & Key
Control Mapping
Continuous Auditing
Parameter
Risk Based Internal Audit
Methods,
Scope : audit method,
guidelines, Sampling &
critical process
ROADMAP
Risk Register KC Control Assurance Mapping CONTINUOUS AUDITING
Risk Based Internal Auditing Audit methodology & guidelines Critical Process
7. Internal audit should be a business partner
who takes a process view and seeks positive
change, not a “cop on the block”
• Understanding of the business and
the various business risks
• Risk Management Process (RMP)
• Audit for design, operational
effectiveness and compliance within
each of the RMP components
