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PANDUAN PRAKTIS INTERNAL AUDITOR

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 Dr. Safuan. MT. MM. QIA. CFE. CAPM. CRMP.

PANDUAN PRAKTIS
INTERNAL AUDITOR

Panduan Praktis Internal Auditor i

 DAFTAR ISI

KATA PENGANTAR .......................................................................... iii

PENDAHULUAN ................................................................................ iv
UCAPAN TERIMA KASIH ............................................................... vi
DAFTAR ISI ......................................................................................... vii
DAFTAR GAMBAR ............................................................................ xi

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

vii
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

viii
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

ix
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

DAFTAR ISTILAH ............................................................................... 123

DAFTAR PUSTAKA ............................................................................ 131
TENTANG PENULIS........................................................................... 132

x
 DAFTAR PUSTAKA

Bayangkara, IBK. 2008. Audit Manajemen: Prosedur dan

Implementasi. Jakarta: Penerbit Salemba Empat.
Moeller, Robert R. 2009. Brink’s Modern Internal Auditing: a
Common Body of Knowledge, 7th Edition. USA: John Wiley
& Sons.
Pickett, K.H. Spencer. 2005. Auditing the Risk Management
Process. USA: John Wiley & Sons.
---------. 2005. The Essential Handbook of Internal Auditing. USA:
John Wiley & Sons.
---------. 2010. The Audit Internaling Handbook. USA: John Wiley &
Sons.
Rittenberg, Larry E., et.al. 2008. Auditing: A Business Risk
Approach, Six Edition. USA: Thomson South-Western.
Sawyer’s, 2005. Audit Internal Sawyer, Edisi Kelima.
Jakarta: Salemba Empat.
Setianto, Hari., et,al. 2008. Standar Profesi Audit Internal. Jakarta:
Yayasan Pendidikan Audit Internal.
The Institute of Internal Auditors (2013). International Profesional
Practice Framework (IPPF). Florida: The Institute of
Internal Auditors, Inc (IIA).

Panduan Praktis Internal Auditor 131

 TENTANG PENULIS

Penulis adalah seorang praktisi sejak

tahun 1997 di salah satu perusahaan
BUMN sebagai Auditor Internal, Dosen
di beberapa
Universitas dan Trainer Auditor di
beberapa lembaga pendidikan di
Jakarta salah satunya adalah di Yayasan
Pendidikan Internal Audit (YPIA) Jakarta. Pendidikan S3 Ilmu
Manajemen di Universitas Negeri Jakarta. Pendidikan S2
Teknik Industri di Universitas Mercu Buana Jakarta dan
Manajemen di Universitas Jayabaya Jakarta. Memiliki beberapa
sertifikasi internasional seperti CAPM (Certified Associated in
Project Management), CFE (Certified Fraud Examiners), ITILv3
(Information Technology Infrastructure Library), CHFI (Computer
Hacking Forensic Investigator), CRMP (Certified Risk Management
Professional), CISA (Certified Information System Auditor), QIA
(Qualified Auditor Internal).

132 Panduan Praktis Internal Auditor

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