Kuliah 3 Internal Audit

INTERNAL AUDIT AND CORPORATAE

GOVERNANCE
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 dengan
pengendalian internal dan laporan/informasi
keuangan.

ROLE OF AUDIT COMMITTE
1. UU No. 40 tahun 2007 tentang PT
2. Peraturan Bapepam IX.I.5 tahun 2012 tentang
Pembentukan dan Pedoman Pelaksanaan
Kerja Komite Audit
2. Permen BUMN No. 5/2006, Permen BUMN No.
10 /2012.
TUGAS KOMITE AUDIT
1. melakukan penelaahan atas informasi keuangan
yang akan dikeluarkan Emiten atau Perusahaan
Publik 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;
TUGAS KOMITE AUDIT
3. memberikan pendapat independen dalam hal
terjadi 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;

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.
TUGAS KOMITE AUDIT
8. melakukan penelaahan atas pelaksanaan
pemeriksaan oleh auditor internal dan
mengawasi pelaksanaan tindak lanjut oleh
Direksi atas temuan auditor internal;

9. melakukan penelaahan terhadap aktivitas
pelaksanaan manajemen risiko yang dilakukan
oleh Direksi, jika Emiten atau Perusahaan
Publik tidak memiliki fungsi pemantau risiko di
bawah Dewan Komisaris

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
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
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
KEDUDUKAN INTERNAL AUDIT
Report to CFO
Report to CEO
Report to BOD
Report to CEO and BOD
COORDINATION WITH
EXTERNAL AUDITOR
Internal audit and external auditors are two
different auditing services with many common
objectives
The coordinated audit effort should provide
more effective audit coverage for organization
served
Internal auditors should develop a better
working relationship with external auditor
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
COORDINATION WITH
EXTERNAL AUDITOR
The consideration whether external auditor use the
internal audit in their work:

1. Obtain an understanding of the internal audit
function
2. Assess the competence and objectivity of internal
audit
3. Consider the effect of internal audit on the
external auditors plan
4. Plan and coordinate work with internal audit

COORDINATION WITH
EXTERNAL AUDITOR
5. Evaluate and test effectiveness of internal audits
work
6. Use internal audit to provide direct assistance to
the external auditor

COORDINATION WITH
EXTERNAL AUDITOR
The IIA standards recognize that internal audits CAE
should coordinate internal and external audit efforts

1. The coordination should both ensure adequate audit
coverage and minimize duplicated efforts
2. The CAE should determine that the external audit
team is aware of internal audits standards and
internal audits compliance with standards
3. Audit coordination can be a very effective process
that contributes to overall control environment of
the organization
COORDINATION WITH
EXTERNAL AUDITOR
5. Coordination problem can be discussed with external
audit engagement partner or the audit committee of
the board

TUGAS