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Safuan Dr
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PANDUAN PRAKTIS
INTERNAL AUDITOR
BAB 1
PERKEMBANGAN AUDITOR INTERNAL................................... 1
A. Sejarah Singkat Audit .................................................................. 1
B. Perkembangan Audit .................................................................. 4
C. Auditor Internal di Era Modern ............................................... 5
BAB 2
PENGENALAN TENTANG AUDITOR INTERNAL.................... 6
A. Definisi Audit Internal ................................................................ 6
B. Fungsi Auditor Internal .............................................................. 7
C. Tujuan dan Manfaat Audit Internal ......................................... 7
D. Ruang Lingkup Audit Internal ................................................. 9
E. Prinsip Dasar Audit ..................................................................... 9
F. Sifat Pekerjaan Auditor Internal ............................................... 9
G. Jenis Jasa yang Diberikan ........................................................... 10
H. Kedudukan Auditor Internal .................................................... 12
I. Profesi Auditor Internal .............................................................. 13
BAB 3
PERAN AUDITOR INTERNAL ........................................................ 17
A. Apa Peran Audit Internal? ......................................................... 17
B. Peran Auditor Internal dalam Organisasi .............................. 18
C. Peran Auditor Internal dalam Tata Kelola ............................. 23
D. Peran Auditor Internal dalam Manajemen Resiko ............... 24
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E. Peran Auditor Internal
dalam Lingkungan Pengendalian ............................................ 27
F. Peran dan Tanggung Jawab Auditor Internal ....................... 32
BAB 4
KODE ETIK AUDITOR INTERNAL ................................................ 33
A. Kode Etik ........................................................................................ 33
B. Prinsip ............................................................................................. 34
C. Aturan Perilaku ............................................................................ 35
BAB 5
INDEPENDENSI DAN OBJEKTIVITAS......................................... 37
A. Independensi dan Obyektivitas ................................................ 37
B. Independensi ................................................................................. 38
C. Independensi Organisasi ............................................................ 38
D. Objektivitas Individu .................................................................. 40
E. Kendala terhadap Independensi atau Obyektivitas ............. 40
BAB 6
AUDIT CHARTER .......................................................................... 43
A. Pengertian Audit Charter ........................................................... 43
B. Tujuan, Kewenangan, dan Tanggung Jawab ......................... 43
C. Manfaat Audit Charter.................................................................. 44
D. Isi Audit Charter ............................................................................. 45
BAB 7
PERENCANAAN PENUGASAN AUDIT .................................. 49
A. Standar Audit untuk Perencanaan Penugasan ...................... 49
B. Kegiatan dalam Tahap Perencanaan........................................ 50
C. Struktur Tim Audit Dalam Penugasan ................................... 53
D. Persetujuan Pelaksanaan Pekerjaan Audit ............................. 55
BAB 8
SURVEI PENDAHULUAN ........................................................... 56
A. Pengertian Survei Pendahuluan ............................................... 56
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B. Mengapa Survei Pendahuluan .................................................. 56
C. Maksud dari Survei Pendahuluan............................................ 57
D. Tujuan dari Survei Pendahuluan .............................................. 58
E. Teknik Dalam Survei Pendahuluan ......................................... 58
F. Langkah-langkah Survei Pendahuluan ................................... 59
BAB 9
AUDIT PROGRAM ........................................................................ 67
A. Pengertian Audit Program ......................................................... 67
B. Fungsi Audit Program ................................................................ 67
C. Tujuan Audit Program ................................................................ 68
D. Maksud Desain Audit Program ................................................ 69
E. Manfaat Audit Program ............................................................. 69
F. Penyusunan Audit Program ...................................................... 70
G. Kriteria yang Dipertimbangkan ................................................ 72
H. Contoh Audit Program ............................................................... 74
BAB 10
FIELDWORK .................................................................................... 75
A. Pengertian Fieldwork .................................................................... 75
B. Tujuan Fieldwork ........................................................................... 76
C. Pembuatan Strategi Fieldwork .................................................... 76
D. Self-Direct Audit Team .................................................................. 78
E. Stop and Go Auditing ..................................................................... 78
F. Control Self Assessment (CSA) ..................................................... 78
G. Bagian-bagian Fieldwork .............................................................. 79
H. Audit SMART ............................................................................... 80
I. Pengukuran Kinerja ..................................................................... 80
J. Pengembangan Standar .............................................................. 81
K. Benchmarking and Evaluation ....................................................... 81
L. Pengujian........................................................................................ 82
M. Teknik Pengujian Transaksi ....................................................... 82
N. Penerapan Teknik Audit ............................................................. 83
O. Outsourcing and Cosourcing ......................................................... 84
P. Penelaahan Analistis ................................................................... 85
Q. Bukti Hukum dan Bukti Audit .................................................. 86
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BAB 11
AUDIT FINDINGS ................................................................................ 89
A. Definisi Audit Findings ................................................................. 89
B. Sifat Audit Findings ....................................................................... 90
BAB 12
KERTAS KERJA AUDIT ..................................................................... 95
A. Pengertian Kertas Kerja Audit................................................... 95
B. Tujuan Penyusunan Kertas Kerja Audit ................................. 96
C. Manfaat Kertas Kerja Audit ....................................................... 96
D. Karakteristik Kertas Kerja Audit............................................... 98
E. Contoh Kertas Kerja Audit ......................................................... 102
BAB 13
LAPORAN HASIL AUDIT ................................................................. 103
A. Arti penting Laporan Hasil Audit ............................................ 103
B. Tujuan Penyusunan Laporan Hasil Audit .............................. 105
C. Menulis Laporan Hasil Audit yang Efektif ............................ 105
D. Standar Kualitas ........................................................................... 108
E. Hasil Audit .................................................................................... 111
F. Contoh Form Laporan Hasil Audit .......................................... 115
BAB 14
MONITORING TINDAK LANJUT HASIL AUDIT ...................... 117
A. Pemantauan ................................................................................... 117
B. Laporan Pemantauan Tindak Lanjut ....................................... 119
C. Contoh Form Pemantauan Tindak Lanjut .............................. 121
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