kuliah 2 internal audit

8/10/2019 Kuliah 2 Internal Audit

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Kuliah 3 Internal Audit

INTERNAL AUDIT AND CORPORATAE

GOVERNANCE


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ROLE OF AUDIT COMMITTE

Committe audit is an operating component of

BOD with responsibility for internal controls and

financial reporting oversight.

Komite Audit membantu Dewan Komisaris

dalam melakukan pengawasan dan pemberian

nasehat kepada Direksi terkait denganpengendalian internal dan laporan/informasi

keuangan.


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ROLE OF AUDIT COMMITTE

1. UU No. 40 tahun 2007 tentang PT

2. Peraturan Bapepam IX.I.5 tahun 2012 tentangPembentukan dan Pedoman Pelaksanaan

Kerja Komite Audit

2. Permen BUMN No. 5/2006, Permen BUMN No.

10 /2012.


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TUGAS KOMITE AUDIT

1.melakukan penelaahan atas informasi keuangan

yang akan dikeluarkan Emiten atau PerusahaanPublik kepada publik dan/atau pihak otoritas

antara lain laporan keuangan, proyeksi, dan

laporan lainnya terkait dengan informasi keuangan

Emiten atau Perusahaan Publik;

2. melakukan penelaahan atas ketaatan terhadap

peraturan perundangundangan yang berhubungan

dengan kegiatan Emiten atau Perusahaan Publik;


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TUGAS KOMITE AUDIT

3. memberikan pendapat independen dalam halterjadi perbedaan pendapat antara manajemen dan

Akuntan atas jasa yang diberikannya;.

4. memberikan rekomendasi kepada Dewan

Komisaris mengenai penunjukan Akuntan yang

didasarkan pada independensi, ruang lingkup

penugasan, dan fee;


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TUGAS KOMITE AUDIT

5. menelaah pengaduan yang berkaitan dengan

proses akuntansi dan pelaporan keuangan Emiten

atau Perusahaan Publik;

6. menelaah dan memberikan saran kepada Dewan

Komisaris terkait dengan adanya potensi benturan

kepentingan Emiten atau Perusahaan Publik; dan

7. menjaga kerahasiaan dokumen, data dan informasi

Emiten atau Perusahaan Publik.


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TUGAS KOMITE AUDIT

8. melakukan penelaahan atas pelaksanaan

pemeriksaan oleh auditor internal dan

mengawasi pelaksanaan tindak lanjut olehDireksi atas temuan auditor internal;

9. melakukan penelaahan terhadap aktivitas

pelaksanaan manajemen risiko yang dilakukanoleh Direksi, jika Emiten atau Perusahaan

Publik tidak memiliki fungsi pemantau risiko di

bawah Dewan Komisaris


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KOMITE AUDIT & INTERNAL AUDIT

1. Monitoring & reviewing the effectiveness of the

internal audit function

2. Reviewing & assesing the internal audit plan & its

progress

3. Ensuring that the internal audit function is

adequately resourced

4. Considering managements response to major

internal audit recomendation & progress their

implementation

5. Approving the appointment or disissal the fead of

IA


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THE ROLE OF IA TO ASSIST

BOD/AUDIT COMMITTE

1. An objective evaluation of the existing risk &

internal control framework

2. Systematic analysis of business processes &

associateed control

3. Review of the exitence and value assets

4. A source of information on major frauds &

irregularities

5. Ad hoc review of other areas of concern, including

unacceptable level of risk

6. Review of the compliance framework & specific

compliance issues


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THE ROLE OF IA TO ASSIST

BOD/AUDIT COMMITTE

6. Review of the compliance framework & specific

compliance issues

7. Review of operational & financial performance

8. Recommendation for more effective & efficient use

of resources

9. Assesment of the accomplishment of corporate

goals & objectives

10.Feedback on adherence to the organizations

value & code of conduct/ethics


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KEDUDUKAN INTERNAL AUDIT

Report to CFO

Report to CEO

Report to BOD

Report to CEO and BOD


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COORDINATION WITH

EXTERNAL AUDITOR

Internal audit and external auditors are two

different auditing services with many commonobjectives

The coordinated audit effort should provide

more effective audit coverage for organization

served

Internal auditors should develop a better

working relationship with external auditor


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COORDINATION WITH

EXTERNAL AUDITOR

Audit coordination can be accomplished, including:

- Holding periodic meetings

- Scheduling audit work

- Providing access to workpapers

- Exchanging audit reports and management letters- Documenting responsibilities related to the audit

- Discussing possible accounting and auditing

problems


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COORDINATION WITH

EXTERNAL AUDITOR

The consideration whether external auditor use theinternal audit in their work:

1. Obtain an understanding of the internal auditfunction

2. Assess the competence and objectivity of internal

audit3. Consider the effect of internal audit on theexternal auditors plan

4. Plan and coordinate work with internal audit


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COORDINATION WITH

EXTERNAL AUDITOR

5. Evaluate and test effectiveness of internal auditswork

6. Use internal audit to provide direct assistance tothe external auditor


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COORDINATION WITH

EXTERNAL AUDITOR

The IIA standards recognize that internal audits CAEshould coordinate internal and external audit efforts

1. The coordination should both ensure adequate auditcoverage and minimize duplicated efforts

2. The CAE should determine that the external audit

team is aware of internal audits standards andinternal audits compliance with standards3. Audit coordination can be a very effective process

that contributes to overall control environment ofthe organization


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COORDINATION WITH

EXTERNAL AUDITOR

5. Coordination problem can be discussed with externalaudit engagement partner or the audit committee of

the board


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TUGAS

kuliah 2 internal audit

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