PERBANAS CORP

AUDIT PROCEDURE
WORKING PAPER LAB AUDITING - ACL - PE
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 PERBANAS CORP
AUDIT PROCEDURE
WORKING PAPER LAB AUDITING - ACL - PERBANA
Prosedur
General Checking
Konversikan data keuangan perusahaan ke dalam bentuk format mdb. Lalu import lah data tersebut kedalam
Software ACL
Lakukanlah Reperforming untuk Laporan LabaRugi, dan laporan posisi keuangan berdasarkan database yang
diperoleh

Periksalah mathematic accuracy untuk nilai item-item laporan posisi keuangan sebagai berikut:
·         Total Aktiva
·         Total Aktiva Lancar
·         Total Kewajiban
·         Total Equity
·         Total Kewajiban dan Equity
Periksalah mathematic accuracy untuk nilai item-item laporan laporan laba rugi sebagai berikut:
·         Nilai Gros Profit
·         Total Beban Usaha
·         Laba usaha

Prosedur PIUTANG
Pengujian Internal Control

Periksalah Apakah terdapat data pendukung untuk transaksi piutang

Periksalah duplikasi pada primery key data pendukung

Periksalah konsistensi pada pemberian nomor kode untuk primery key tabel pendukung data piutang

Apakah data pendukung AR terisi lengkap untuk informasi infomasi yang memang seharusnya terisi

Apakah setiap transaksi Penjualan kredit, selalu disertai bukti pendukung

Periksalah penomoran bukti pendukung, apakah terdapat nomor seri yang hilang

Periksalah apakah transaksi piutang diotorisasi oleh yang berwenang

Periksalah apakah terdapat saldo piutang pelanggan yang melebihi plafon kreditnya

Eksistensi Piutang

Buatlah daftar 10 transaksi terbesar lalu, lakukan vouching untuk tiap transaksi tersebut
Periksalah apakah terdapat konsumen yang tidak terdaftar pada daftar konsumen untuk transaksi penjualan kre

Perikasalah data barang yang telah terjual secara kredit, apakah terdaftar barang yang fiktif

Kelengkapan dan Pisah Batas

Periksalah apakah semua transaksi piutang sudah masuk ke dalam laporan keuangan tahun tersebut

Periksalah apakah ada transaksi penjualan kredit yang terjadi diluar tahun tersebut namun di laporkan seba
penjualan di tahun tersebut

Hak dan Kewajiban

Buatlah daftar saldo piutang percustomer, dan lakukan konfirmasi piutang untuk 20 saldo terbesar dan atau un
saldo-saldo yang melebihi plafon kredit

Periksalah apakah ada saldo Piutang konsumen yang bernilai negatif. Jika ada buatlah daftarnya

Akurasi
Periksalah kesesuaian harga penjualan barang dengan kebijakan harga jual perusahaan

Perikasalah akurasi perkalian nilai total penjualan

Valuasi dan Alokasi

Periksalah kesesuaian penilaian penyisihan piutang

Prosedur Audit Persediaan Barang

Pengujian Internal Control
Periksalah Apakah terdapat nomor kode produk untuk tiap produk yang distok dan dijual oleh perusahaan

Periksalah apakah terdapat duplikasi pada penomoran kode tersebut

Periksalah konsistensi pada pemberian nomor kode produk tersebut

Periksalah apakah semua produk sudah diberi nama atau deskripsi produk secara lengkap

Periksalah apakah semua produk sudah terdapat harga jual dan harga beli

Periksalah apakah setiap barang memiliki batas minimum stok (iron stok)

Periksalah apakah ada produk yang sudah dipesan kembali dalam jumlah banyak, namun stok tersedia diatas ir
stok
 Eksistensi Persediaan

Buatlah daftar saldo persediaan untuk periode laporan keuangan, lalu lakukan perbandingan dengan hasil sto
opname barang (lakukan trace back jika SO dilakukan setelah tanggal laporan)

Kelengkapan dan Pisah Batas

Periksalah apakah nilai persediaan pada daftar pendukung persediaan, sudah tercakup seluruhnya pada lapor
keuangan
Periksalah apakah ada pembelian barang yang dilakukan setelah akhir tahun namun dilaporkan sebagai mutasi d
stok tahun tersebut
Periksalah apakah ada penjualan barang yang dilakukan setelah akhir tahun namun dilaporkan sebagai mut
barang keluar pada tahun tersebut
Akurasi
Periksalah apakah terdapat nilai unit cost yang nilainya negatif

Periksalah apakah terdapat sales price yang nilainya negatif

Periksalah apakah terdapat jumlah stok yang negatif

Periksalah mathematical accuracy untuk saldo inventory lalu telusuri ke Laporan keuangan
Valuasi dan Alokasi
Periksalah apakah perusahaan telah menetapkan LCOM untuk nilai akhir persediaannya

Periksalah apakah terdapat persediaan yang slow moving atau obsolance sehingga perlu dilakukan penyesuaian

Telusuri nilai persediaan yang telah terjual, dan cocokkan dengan COGS perusahaan
BANAS INSTITUTE
Indeks Keterangan

ACL Sudah diimport dan ada di ACL

WP: FR

WP: GC 3 Rp3,140,327
WP: GC 3 Rp2,152,497
WP: GC 3 Rp992,360
WP: GC 3 Rp2,147,967
WP: GC 3 Rp3,140,327

WP: FR Rp187,534
WP: FR Rp165,133
WP: FR Rp22,401

Indeks Keterangan

Customer number, Invoice Number, Invoice

WP: ICT AR Date/New date, Product Number, Product
Class
WP: ICT AR 71 Duplikasi
WP: ICT AR 12 Gaps, 32 Missing Item

WP: ICT AR 772 Records terisi lengkap

WP: ICT AR 64 sampling dengan data pendukung yang

memadai
WP: ICT AR 71 duplikasi, 32 Missing Item

WP: ICT AR 0 Records Tidak ada transaksi yang tidak di

otorisasi (semua diotorisasi)
WP: ICT AR 1Customer melebihi plafon Kreditnya

keterangan : Dari 10 Bukti Terdapat 8

WP: B1 Customer yang di sampling
 Terdapat transaksi yang konsumennya
WP: B2 unregistered
Data yang di paparkan tidak lengkap, jadi
WP: B3
tidak belum bisa disimpulkan

Tidak ada transaksi diluar tahun yang

dilaporkan sebagai penjualan di tahun
tersebut

WP: B4

WP: B4 terdapat 162 transaksi yang memiliki saldo

bernilai negatif, data ada di WP: B4

Terdapat 179 Transaksi dengan Sales Price

WP: B5 Dibawah Sop Perusahaan

WP: B5 Kesimpulan: Tidak terdapat perbedaan saldo

Kesimpulan: Penilaian penyisihan piutang

WP: B6 tidak sesuai. Terdapat perbedaan pada total
buku dengan total pertest sebesar USD
3.700,65

Indeks Keterangan
 PERBANAS CORP
WORKUNG TRIAL BALANCE
PER BOOK 31 DEC'19 PARE
NO.AKUN AKUN
D K D
11101 cash on hand 310,050 -
11102 cash on bank 694,214 -
11201 Account receivable 468,881 -
11302 Supplies office 11,250 -
12011 cars 170,016 -
12012 acc. Dep. Cars - 127,512
21011 Account Payable - 278,641
21012 electricity and telp payable - 22,753
22011 Bank Payable - 591,381
31011 Share-ordinary - 500,000
31012 Retained Earning - 1,625,566
41011 sales Revenue - 487,638
51011 COGS 300,104 -
61011 Salaries Expenses 99,585 -
61012 Dep. Expenses 3,542 -
61013 Electricity and telp expenses 24,758 -
21013 Salaries payable - 99,585
61014 Suplies expenses 7,741 -
62015 Advertising Expenses 8,129 -
63101 Interest expenses 4,120 -
12021 Land 945,326 -
61014 Rent Expenses 10,497 -
61015 Miscellaneous Expenses 1,180 -
64101 Other Expenses 1,720 -
11301 Inventory 680,480 -
11202 Allowance for doubtful AR - 12,378
61017 Bad Debt Expenses 3,861 -

TOTAL 3,745,454 3,745,454 -

 WP: WTB

PARE PER AUDIT 31 DEC'19

K D K

- - -
 PERBANAS CORP
GENERAL CHECKING
REPERFORM FINANCIAL REPORT AT SYSTEM

INCOME STATEMENT

Account Balances
sales Revenue Rp 487,638
COGS Rp 300,104
Gross Profit Rp 187,534
Salaries Expenses Rp 99,585
Dep. Expenses Rp 3,542
Electricity and telp expenses Rp 24,758
Suplies expenses Rp 7,741
Advertising Expenses Rp 8,129
Interest expenses Rp 4,120
Rent Expenses Rp 10,497
Miscellaneous Expenses Rp 1,180
Other Expenses Rp 1,720
Bad Debt Expenses Rp 3,861
Total Expense Rp 165,133
Net Income Unaudited Rp 22,401
Net Income Audited
Selisih
 WP: FR

FINANCIAL POSITION

Account Balances
cash on hand 310,050
cash on bank 694,214
Account receivable 468,881
Allowance for doubtful AR 12,378
Inventory 680,480
Supplies office 11,250
cars 170,016
acc. Dep. Cars 127,512
Land 945,326

Account Payable 278,641

electricity and telp payable 22,753
Bank Payable 591,381
Salaries payable 99,585
Share-ordinary 500,000
Retained Earning 1,625,566
Total 3,280,217 3,257,816
Net Income Unaudited Rp 22,401
Balance 3,280,217 3,280,217
Total Asset Rp 3,140,327

Total Current Asset Rp 2,152,497

Total Non Current Asset Rp 987,830

Rp 3,140,327

Total Payable Rp 992,360

Total Equity Rp 2,147,967

Total Payable & Equity Rp 3,140,327

Selisih Rp -
 PERBANAS CORP
GENERAL CHECKING

Periksalah mathematic accuracy untuk nilai item-item laporan posisi keuangan sebagai berikut:
·         Total Aktiva
·         Total Aktiva Lancar
·         Total Kewajiban
·         Total Equity
·         Total Kewajiban dan Equity
 WP: GC 3

PERBOOK PER TEST NOTE

Rp 3,140,327 Rp 3,140,327 -
Rp 2,152,497 Rp 2,152,497 -
Rp 992,360 Rp 992,360 -
Rp 2,147,967 Rp 2,147,967 -
Rp 3,140,327 Rp 3,140,327 -
 PERBANAS CORP

internal test Control - AR

No

1.       

2.       

3.       

4.       

5.       

6.       

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8.
 PERBANAS CORP

internal test Control - AR

Procedur

Periksalah Apakah terdapat data pendukung untuk transaksi piutang

Periksalah duplikasi pada primery key data pendukung

Periksalah konsistensi pada pemberian nomor kode untuk primery key tabel pendukung data piutang

Apakah data pendukung AR terisi lengkap untuk informasi infomasi yang memang seharusnya terisi

Apakah setiap transaksi Penjualan kredit, selalu disertai bukti pendukung

Periksalah penomoran bukti pendukung, apakah terdapat duplikasi nomor atau terdapat nomor seri yang hilang

Periksalah apakah transaksi piutang diotorisasi oleh yang berwenang

Periksalah apakah terdapat saldo piutang pelanggan yang melebihi plafon kreditnya
 WP: ICT AR

TEST RESULT NOTE

Customer number, Invoice Number,
64 Sampling data yang
Invoice Date/New date, Product
memadai
Number, Product Class

71 Duplikasi Terlampir

12 Gaps, 32 Missing Item Terlampir

772 Records terisi lengkap Terlampir

64 sampling dengan data

pendukung yang Terlampir
memadai
71 duplikasi, 32 Missing
Terlampir
Item
0 Records Tidak ada
transaksi yang tidak di Tidak ada transaksi yang tidak di
otorisasi (semua otorisasi (semua diotorisasi)
diotorisasi)
0 Records tidak ada
Transaksi yang melebihi Terlampit, tidak ada transaksi yang
melebihi limit
limit
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 PERBANAS CORP
internal test Control - AR
Missing No. Invoice & Customer Overcredit limit

Missing Invoice Customer Over Limit

Gap Start Gap End Number of NOCUST

(Exclusive) (Exclusive) Missing Items

RP
ol - AR WP: ICT-AR6
r Overcredit limit

Customer Over Limit

CUSTNAME SALDO LIMIT

Total - 0
 PERBANAS CORP
TRANSACTION TEST - AR WP: B1
VOUCHING - TRANSACTION OF AR

TGL TRANS CUST NO CUST NAME TRANS A B

AMOUNT
03/08/2000 501657 FAXON NATURAL RESORCES 5,549.19 ü ü 00100
03/21/2000 065003 UNIVERSITY ELECTRONICS 4,954.64 ü ü 00130
03/02/2000 501657 FAXON NATURAL RESORCES 4,426.14 ü ü 00100
12/25/2000 559491 VINNEL JOY & CO. 3,856.88 ü ü 00240
03/02/2000 501657 FAXON NATURAL RESORCES 3,633.40 ü ü 00100
11/29/2000 812465 FIRST UNIVERSITY 3,582.98 ü ü 00130
03/01/2000 262001 BULLY INDUSTRIES 3,567.34 ü ü 00160
12/19/2000 811002 CHEERSON MEDIA 3,409.82 ü ü 00170
12/13/2000 925007 GALAXY COMPANY 3,393.87 ü ü 00190
03/14/2000 297397 ACCEL ENTERPRISES 3,303.09 ü ü 00100
keterangan : Dari 10 Bukti Terdapat 8 Customer yang di sampling
NOTE
A KELENGKAPAN BUKTI' = Custumer yang memiliki Sales Rep No
B OTORISASI = Custumer yang memiliki Credit Limit

Hasil :
Dari 10 transaksi terdapat 7 customer yang disampling. Dari 7 Customer tersebut semua transaksi m
 WP: B1

tersebut semua transaksi menggunakan kelegkapan bukti dan sudah diotorisasi

 PERBANAS CORP
CONSUMEN EXISTENCE TEST - AR
UNREGISTERED CONSUMEN
NO CUSTUMER AMOUNT Number of Trans
535189 599:50:00 1
535189 (132.65) 1
 WP: B2

Hasil
Terdapat transaksi yang konsumennya unregistered
 PERBANAS CORP
COMPLETENESS & CUT OFFTEST - AR

Completnes test
AR BALANCE PER BOOK USD 46,881.00
AR BALANCE PER TES USD 46,880.69
DIFFERENCE USD 0.31
kesimpulan : ada perbedaan namun perbedaan disebabkan karena pembulatan angka dan bersifat tidak material

Cut off Test -Sales

Test Result USD 487.64
P
FFTEST - AR WP: B3

dan bersifat tidak material

 PERBANAS CORP
RIGHT & LIABILITY TEST- AR
NEGATIVE BALANCES

NO CUSTUMER AMOUNT NO CUSTUMER

501657 5,549.19 795401
65003 4,954.64 516372
501657 4,426.14 518008
559491 3,856.88 518008
501657 3,633.40 516372
812465 3,582.98 516372
262001 3,567.34 516372
811002 3,409.82 516372
925007 3,393.87 516372
297397 3,303.09 516372
65003 3,303.09 516372
65003 3,152.46 516372
176437 3,085.20 516372
297397 3,038.84 516372
925007 3,030.71 501657
925007 2,972.78 501657
925007 2,906.72 501657
65003 2,888.41 230575
65003 2,801.20 516372
65003 2,625.01 516372
994403
501657
230575
516372
516372
301037
516372
501657
222006
501657
516372
501657
TOTAL -58,396.86 501657
513574
518008
784647
811002
811002
 51593
262001
516372
516372
202028
65003
516372
230575
297397
516372
811002
512328
811002
65003
516372
925007
641464
641464
641464
262001
65003
535189
65003
925007
262001
376005
516372
65003
176437
516372
516372
962353
65003
812465
516372
811002
925007
812465
925007
176437
516372
262001
262001
262001
65003
925007
516372
811002
811002
65003
516372
65003
925007
925007
641464
65003
419449
549479
501657
501657
176437
176437
811002
811002
811002
815062
176437
516372
516372
778088
65003
297397
65003
65003
262001
262001
65003
516372
56016
56016
938010
277097
262001
262001
262001
262001
262001
262001
262001
262001
262001
262001
262001
262001
262001
262001
262001
812465
501657
501657
501657
501657
501657
501657
501657
501657
65003
65003
65003
65003
65003
65003
65003
65003
65003
376005
376005
784647
262001
641464
222006
878035
878035
ST- AR WP: B4
ES

AMOUNT Kesimpulan : terdapat 162 Transaksi dimana amount nya negatif

(474.70)
(1,298.43)
(12.23)
(37.15)
(212.56)
(76.01) Jurnal Reklasifikasi
(121.11) Dr. Account Receivable $ 58,396.86
(80.74) Cr. Account Payable $ 58,396.86
(74.97)
(10.70)
(80.74)
(12.81) NO CUSTUMER AMOUNT Number of Trans
(18.34) 535189 599.50 1
(80.74) 535189 (132.65) 1
(146.80)
(146.80)
(92.18)
(23.94)
(46.14)
(57.67)
(24.46)
(54.66)
(240.05)
(122.91)
(53.69)
(533.59)
(68.31)
(18.58)
(26.42)
(4.64)
(58.36)
(109.96)
(60.94)
(34.30)
(79.31)
(200.00)
(10.90)
(175.98)
(73.40)
(18.58)
(98.04)
(5.77)
(26.60)
(9.52)
(19.52)
(24.86)
(220.21)
(15.02)
(22.61)
(158.51)
(35.27)
(13.08)
(73.40)
(146.80)
(29.18)
(57.67)
(48.92)
(121.92)
(9.76)
(132.65)
(29.40)
(220.21)
(87.54)
(52.84)
(5.77)
(116.72)
(182.08)
(87.31)
(663.54)
(3.91)
(9.17)
(10.02)
(435.96)
(149.91)
(153.42)
(42.80)
(122.33)
(34.95)
(16.73)
(84.09)
(37.95)
(41.68)
(146.83)
(24.37)
(73.40)
(315.14)
(61.15)
(55.02)
(33.81)
(48.92)
(87.54)
(36.70)
(64.20)
(12.23)
(1,468.61)
(2,192.94)
(1,524.32)
(1,449.53)
(1,203.07)
(575.94)
(130.32)
(86.95)
(13.81)
(64.85)
(24.46)
(66.06)
(1.51)
(24.46)
(86.51)
(73.40)
(47.54)
(89.01)
(249.38)
(149.80)
(21.40)
(66.06)
(736.74)
(1,070.92)
(1,332.47)
(461.08)
(717.27)
(384.01)
(590.96)
(886.02)
(498.04)
(810.30)
(1,759.73)
(1,475.34)
(612.15)
(2,044.82)
(307.99)
(476.02)
(220.21)
(450.67)
(504.64)
(3,582.98)
(339.33)
(924.82)
(1,189.03)
(2,133.37)
(1,030.43)
(1,465.30)
(473.04)
(431.79)
(874.97)
(619.94)
(519.20)
(1,494.13)
(1,108.74)
(1,149.50)
(1,954.88)
(734.96)
(156.26)
(931.55)
(374.71)
(537.36)
(300.39)
(46.77)
(62.15)
(378.45)
(742.75)
 PERBANAS CORP
MATH ACCURACY TEST - AR

BALANCE PER BOOK USD 468,881.00

BALANCE PER SYSTEM -
BALANCE PER TEST USD 468,880.69

SELISIH USD 0.31

Kesimpulan: Tidak terdapat perbed

R WP: B5
 PERBANAS CORP
VALUATION & ALOCATION TEST - AR
ALLOWANCE OF DOUBTFULL

Days Trans Amount % Allowance

0 - 29 28,422.47 0% USD 0.00
30 - 59 169,527.02 2% USD 3,390.54
60 - 89 129,133.34 4% USD 5,165.33
90 - 120 120,153.91 5% USD 6,007.70
>120 21,643.95 7% USD 1,515.08
Totals 468,880.69 18% USD 16,078.65
Total Per Test USD 16,078.65
Total Per Buku USD 12,378.00
Difference USD 3,700.65 Understatement = disajikan terlalu rend
Kesimpulan: Penilaian penyisihan piutang tidak sesuai. Terdapat perbedaan pada total buku dengan total perte

Jurnal Adjustment Rekomendasi Auditor:

Dr. Bad Debt Expense USD 3,700.65
Cr. Allowance for Doubtfull AR USD 3,700.65
T - AR WP: B6
LL

rstatement = disajikan terlalu rendah

pada total buku dengan total pertest sebesar USD 3.700,65
 PERBANAS CORP
internal test Control - INVENTORY
No
1.       

2.       

3.       
4.       
5.       
6.       
7.       
 PERBANAS CORP
internal test Control - INVENTORY
Procedur
Periksalah Apakah terdapat nomor kode produk untuk tiap produk yang distok dan dijual oleh perusahaan

Periksalah apakah terdapat duplikasi pada penomoran kode tersebut

Periksalah konsistensi pada pemberian nomor kode produk tersebut

Periksalah apakah semua produk sudah diberi nama atau deskripsi produk secara lengkap

Periksalah apakah semua produk sudah terdapat harga jual dan harga beli
Periksalah apakah setiap barang memiliki batas minimum stok (iron stok)
Periksalah apakah ada produk yang sudah dipesan kembali dalam jumlah banyak, namun stok tersedia diatas iron
stok
 WP: ICT IV

TEST RESULT NOTE

 SAMPLE COR
GENERAL CHEC
 SAMPLE CORP SAMPLE CORP SAMPLE CORP
GENERAL CHECKING GENERAL CHECKING GENERAL CHECKING
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CHECKING GENERAL CHECKING GENERAL CHECKING GENERAL CHEC
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CHECKING GENERAL CHECKING GENERAL CHECKING GENERAL CHEC
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 SAMPLE CORP SAMPLE CORP SAMPLE CORP
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CHECKING GENERAL CHECKING GENERAL CHECKING GENERAL CHEC
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CHECKING GENERAL CHECKING GENERAL CHECKING GENERAL CHEC
 SAMPLE CORP SAMPLE CORP SAMPLE CORP
GENERAL CHECKING GENERAL CHECKING GENERAL CHECKING
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CHECKING GENERAL CHECKING GENERAL CHECKING GENERAL CHEC
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CHECKING GENERAL CHECKING GENERAL CHECKING GENERAL CHEC
 SAMPLE CORP SAMPLE CORP SAMPLE CORP
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CHECKING GENERAL CHECKING GENERAL CHECKING GENERAL CHEC
 SAMPLE CORP SAMPLE CORP SAMPLE CORP
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CHECKING GENERAL CHECKING GENERAL CHECKING GENERAL CHEC
 SAMPLE CORP SAMPLE CORP SAMPLE CORP
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CHECKING GENERAL CHECKING GENERAL CHECKING GENERAL CHEC
 SAMPLE CORP SAMPLE CORP SAMPLE CORP
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CHECKING GENERAL CHECKING GENERAL CHECKING GENERAL CHEC
 SAMPLE CORP SAMPLE CORP SAMPLE CORP
GENERAL CHECKING GENERAL CHECKING GENERAL CHECKING
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CHECKING GENERAL CHECKING GENERAL CHECKING GENERAL CHEC
 SAMPLE CORP SAMPLE CORP SAMPLE CORP
GENERAL CHECKING GENERAL CHECKING GENERAL CHECKING
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CHECKING GENERAL CHECKING GENERAL CHECKING GENERAL CHEC
 SAMPLE CORP SAMPLE CORP SAMPLE CORP
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CHECKING GENERAL CHECKING GENERAL CHECKING GENERAL CHEC
 SAMPLE CORP SAMPLE CORP SAMPLE CORP
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CHECKING GENERAL CHECKING GENERAL CHECKING GENERAL CHEC
 SAMPLE CORP SAMPLE CORP SAMPLE CORP
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CHECKING GENERAL CHECKING GENERAL CHECKING GENERAL CHEC
 SAMPLE CORP SAMPLE CORP SAMPLE CORP
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CHECKING GENERAL CHECKING GENERAL CHECKING GENERAL CHEC
 SAMPLE CORP SAMPLE CORP SAMPLE CORP
GENERAL CHECKING GENERAL CHECKING GENERAL CHECKING
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CHECKING GENERAL CHECKING GENERAL CHECKING GENERAL CHEC
 SAMPLE CORP SAMPLE CORP SAMPLE CORP
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 SAMPLE CORP SAMPLE CORP SAMPLE CORP
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CHECKING GENERAL CHECKING GENERAL CHECKING GENERAL CHEC
 SAMPLE CORP SAMPLE CORP SAMPLE CORP
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CHECKING GENERAL CHECKING GENERAL CHECKING GENERAL CHEC
 SAMPLE CORP SAMPLE CORP SAMPLE CORP
GENERAL CHECKING GENERAL CHECKING GENERAL CHECKING
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CHECKING GENERAL CHECKING GENERAL CHECKING GENERAL CHEC
 SAMPLE CORP SAMPLE CORP SAMPLE CORP
GENERAL CHECKING GENERAL CHECKING GENERAL CHECKING
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CHECKING GENERAL CHECKING GENERAL CHECKING GENERAL CHEC
 SAMPLE CORP SAMPLE CORP SAMPLE CORP
GENERAL CHECKING GENERAL CHECKING GENERAL CHECKING
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CHECKING GENERAL CHECKING GENERAL CHECKING GENERAL CHEC
 SAMPLE CORP SAMPLE CORP SAMPLE CORP
GENERAL CHECKING GENERAL CHECKING GENERAL CHECKING
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CHECKING GENERAL CHECKING GENERAL CHECKING GENERAL CHEC
 SAMPLE CORP SAMPLE CORP SAMPLE CORP
GENERAL CHECKING GENERAL CHECKING GENERAL CHECKING
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CHECKING GENERAL CHECKING GENERAL CHECKING GENERAL CHEC
 SAMPLE CORP SAMPLE CORP SAMPLE CORP
GENERAL CHECKING GENERAL CHECKING GENERAL CHECKING
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CHECKING GENERAL CHECKING GENERAL CHECKING GENERAL CHEC
 SAMPLE CORP SAMPLE CORP SAMPLE CORP
GENERAL CHECKING GENERAL CHECKING GENERAL CHECKING
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CHECKING GENERAL CHECKING GENERAL CHECKING GENERAL CHEC
 SAMPLE CORP SAMPLE CORP SAMPLE CORP
GENERAL CHECKING GENERAL CHECKING GENERAL CHECKING
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CHECKING GENERAL CHECKING GENERAL CHECKING GENERAL CHEC
 SAMPLE CORP SAMPLE CORP SAMPLE CORP
GENERAL CHECKING GENERAL CHECKING GENERAL CHECKING
LE CORP SAMPLE CORP SAMPLE CORP SAMPLE COR
CHECKING GENERAL CHECKING GENERAL CHECKING GENERAL CHEC
 SAMPLE CORP SAMPLE CORP SAMPLE CORP
GENERAL CHECKING GENERAL CHECKING GENERAL CHECKING
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CHECKING GENERAL CHECKING GENERAL CHECKING GENERAL CHEC
 SAMPLE CORP SAMPLE CORP SAMPLE CORP
GENERAL CHECKING GENERAL CHECKING GENERAL CHECKING
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CHECKING GENERAL CHECKING GENERAL CHECKING GENERAL CHEC
 SAMPLE CORP SAMPLE CORP SAMPLE CORP
GENERAL CHECKING GENERAL CHECKING GENERAL CHECKING
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CHECKING GENERAL CHECKING GENERAL CHECKING GENERAL CHEC
 SAMPLE CORP SAMPLE CORP SAMPLE CORP
GENERAL CHECKING GENERAL CHECKING GENERAL CHECKING
LE CORP SAMPLE CORP SAMPLE CORP SAMPLE COR
CHECKING GENERAL CHECKING GENERAL CHECKING GENERAL CHEC
 SAMPLE CORP SAMPLE CORP SAMPLE CORP
GENERAL CHECKING GENERAL CHECKING GENERAL CHECKING
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CHECKING GENERAL CHECKING GENERAL CHECKING GENERAL CHEC
 SAMPLE CORP SAMPLE CORP SAMPLE CORP
GENERAL CHECKING GENERAL CHECKING GENERAL CHECKING
LE CORP SAMPLE CORP SAMPLE CORP SAMPLE COR
CHECKING GENERAL CHECKING GENERAL CHECKING GENERAL CHEC
 SAMPLE CORP SAMPLE CORP SAMPLE CORP
GENERAL CHECKING GENERAL CHECKING GENERAL CHECKING
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CHECKING GENERAL CHECKING GENERAL CHECKING GENERAL CHEC
 SAMPLE CORP SAMPLE CORP SAMPLE CORP
GENERAL CHECKING GENERAL CHECKING GENERAL CHECKING
LE CORP SAMPLE CORP SAMPLE CORP SAMPLE COR
CHECKING GENERAL CHECKING GENERAL CHECKING GENERAL CHEC
 SAMPLE CORP SAMPLE CORP SAMPLE CORP
GENERAL CHECKING GENERAL CHECKING GENERAL CHECKING
LE CORP SAMPLE CORP SAMPLE CORP SAMPLE COR
CHECKING GENERAL CHECKING GENERAL CHECKING GENERAL CHEC
 SAMPLE CORP SAMPLE CORP SAMPLE CORP
GENERAL CHECKING GENERAL CHECKING GENERAL CHECKING
LE CORP SAMPLE CORP SAMPLE CORP SAMPLE COR
CHECKING GENERAL CHECKING GENERAL CHECKING GENERAL CHEC
 SAMPLE CORP SAMPLE CORP SAMPLE CORP
GENERAL CHECKING GENERAL CHECKING GENERAL CHECKING
LE CORP SAMPLE CORP SAMPLE CORP SAMPLE COR
CHECKING GENERAL CHECKING GENERAL CHECKING GENERAL CHEC
 SAMPLE CORP SAMPLE CORP SAMPLE CORP
GENERAL CHECKING GENERAL CHECKING GENERAL CHECKING
LE CORP SAMPLE CORP SAMPLE CORP SAMPLE COR
CHECKING GENERAL CHECKING GENERAL CHECKING GENERAL CHEC
 SAMPLE CORP SAMPLE CORP SAMPLE CORP
GENERAL CHECKING GENERAL CHECKING GENERAL CHECKING
LE CORP SAMPLE CORP SAMPLE CORP SAMPLE COR
CHECKING GENERAL CHECKING GENERAL CHECKING GENERAL CHEC
 SAMPLE CORP SAMPLE CORP SAMPLE CORP
GENERAL CHECKING GENERAL CHECKING GENERAL CHECKING
LE CORP SAMPLE CORP SAMPLE CORP SAMPLE COR
CHECKING GENERAL CHECKING GENERAL CHECKING GENERAL CHEC
 SAMPLE CORP SAMPLE CORP SAMPLE CORP
GENERAL CHECKING GENERAL CHECKING GENERAL CHECKING
LE CORP SAMPLE CORP SAMPLE CORP SAMPLE COR
CHECKING GENERAL CHECKING GENERAL CHECKING GENERAL CHEC
 SAMPLE CORP SAMPLE CORP SAMPLE CORP
GENERAL CHECKING GENERAL CHECKING GENERAL CHECKING
LE CORP SAMPLE CORP
CHECKING GENERAL CHECKING
 PERBANAS CORP
INTERNAL CONTROL TEST - IVENTORY
COMPLIENCE OF IRON STOCK

TABEL PERSEDIAAN TANPA IRON STOCK Pemesanan Barang yang

No Min
No
Product Name Product
Product Qty
NTORY WP: ICT-IV6
CK

Pemesanan Barang yang masih jauh diatas Iron Stock

Product Name Min Qty Qty On Hand Qty On Order
 PERBANAS CORP
EXISTENCE TEST - INVENTORY
COMPARING STOCK

PRODUCT NO PRODUCT NAME QUANTITY

ON SYSTEM
CORP
INVENTORY WP: C1
STOCK

SO DIFERENCE NOTE
RESULT
 PERBANAS CORP
COMPLETENESS & CUT OFFTEST - INVENTORY

Completnes test
INVENTORY BALANCE PER BOOK
INVENTORY BALANCCE PER SYSTEM
DIFFERENCE

Cut off Test - Purchase

Test Result

Cut off Test -Sales

Test Result
RP
EST - INVENTORY WP: C2
 PERBANAS CORP
MATH ACCURACY - INVENTORY
NEGATIVE VALUE OF STOCK

NEGATIVE UNIT COST

PRODUCT NO PRODUCT NAME UNIT COST QTY INVENTORY VALUE
ON HAND AT COST

TOTAL 0
 WP: C3

NEGATIVE UNIT STOCK

QTY
INVENTORY
PRODUCT NO PRODUCT NAME UNIT COST ON VALUE AT COST
HAND

TOTAL 0
 PERBANAS CORP
MATH ACCURACY - INVENTORY
NEGATIVE VALUE SALES PRICE

NEGATIVE SALES PRICE

PRODUCT NO PRODUCT NAME SALES QTY SOLD
PRICE

TOTAL
ORP
NVENTORY WP: C4
ALES PRICE

TOTAL SALES

0
 PERBANAS CORP
MATH ACCURACY - INVENTORY

BALANCE PER BOOK

BALANCE PER SYSTEM
BALANCE PER TEST

NOTE:
 P
VENTORY WP: C5
 PERBANAS CORP
VALUATION TEST - INVENTORY
LCOM

NO PRODUCT NO PRODUCT NAME QUANTITY ON HAND

1
2
3
4
5
6
7
8
TOTAL
CORP
INVENTORY WP: C6

INV MARKET VALUE DIFFERENCE

AT COST
 PERBANAS CORP
VALUATION & ALOCATION TEST - INVENTORY
SLOW MOVING INVENTORY

INV
NO PRODUCT NO PRODUCT NAME AT COST
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
TOTAL
CORP
N TEST - INVENTORY WP: C7
NVENTORY

INVENTORY
COGS / UNIT TURN OVER
 PERBANAS CORP
ALOCATION TEST - INVENTORY
ALOCATION FOR COGS

COGS TEST
INVENTORY BALANCE PER BOOK
INVENTORY BALANCCE PER TEST
DIFFERENCE
RP
VENTORY WP: C8
COGS