&
SISTEM PENGENDALIAN
INTERN
OLEH:
SARI AGNESTIANI (A1609316)
RENA FAOZIAH (A1609317)
Jenis-jenis Resiko:
- Resiko Bisnis (Business Risks)
- Resiko Bawaan (Inherent Risks)
- Resiko Pengendalian (Control Risks)
- Resiko Deteksi (Detection Risks)
- Resiko Audit (Audit Risks)
KONSEP RESIKO
Jenis-jenis Resiko Menurut F. L Jones dan
D. V. Rama (2003):
- Execution Risk
- Information Risk
- Asset Protection Risk
- Performance Risk
- IT Security Risk
- Continuity Risk
KONSEP RESIKO
Macam-macam Penilaian Resiko:
- Perspektif Internal (Internal Risks)
• Disgruntled Employees
• Risky Group
• Employees with Personal Problema
• Malicious Activities
• Ineffective Accountability
- Perspektif Eksternal (External Risks)
• Flamming
• Spamming
• Spoofing
SISTEM PENGENDALIAN INTERN
Pengendalian Intern:
Internal Check :
kegiatan klerikal pemeriksaan akurasi (kecermatan)
yang sekarang lebih lazim disebut verifikasi