PEMEROSESAN TRA

NSAKSI DAN PENGE

NDALIAN INTERNAL
PADA PERUSAHAA
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coba ini gimana pe
menggalannya masi
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 Pokok Bahasan

01 PERLUNYA PENGENDALIAN

02 KOMPONEN PROSES PENGENDALIAN INTERNAL

03 PENGENDALIAN PEMEROSESAN TRANSAKSI

04 ANALISIS PROSES PENGENDALIAN INTERNAL

Pengendalian dan Eksposur
Eksporsur adalah risiko dikalikan konsekuensi finansiall atas risiko tersebut.
Eksporsur tidak semata-mata terjadii karena kurang pengendalian.
Pengendalian berguna untuk mengurngi eksporsur, tetapi pengendalian
tidak dapat mempengaruhi penyebab terjadinya eksporsur.
Eksporsur Umum

Pendapatan
Biaya Kerugian
yang Cacat
akibat
terlalu kehilangan
Tinggi aktiva

Interupsi Sanksi
EKSPORSUR
Bisnis hukum

Akuntansi Ketidak-
tidak mampuan
Pencurian
Akurat Bersaing
dan
Kecurangan
Kecurangan dan Kejahatan Kerah Putih
Istilah kejahatan kerah putih
menggambarkan
serangkaian aktivitas ilegal
yang terjadi sebagai bagian
dari pekerjan pelaku
kejahatan. Kejahatan kerah
putih terjadi pada saat
kekayaan perusahaan
digunakan menyimpang dari
manfaat aktivitas yang
sesungguhnya
Karyawan mencuri harta
01 kekayaan perusahan untuk
kepentingan pribadi.
Pencurian harta kekayaan
perusahaan oleh karyawan
02 yang berkolusi dengan
pihak luar.
Kecurangan manajemen
terkait dengan
03
penyalahgunaan aset atau
manajemen salah
interpretasi terhadap aset.
Pemerosesan Komputer dan Eksposur

Sebagian aspek dari pemrosesan kompuer meningkatkan resiko

atau potensi kerugian dalam organisasi, tidak peduli apakah
pemrosesan komputer digunakan di perusahaan ataupun tidak. Aspek
lain dari pemrosesan komputer memicu lahirnya suatu eksposur
baru.
Tujuan Pengendalian dan Siklus Transaksi

Pengendalian berguna untuk mengurangi eksposur. Analisis

eksposur dalam suatu organisasi sering berhubungan dengan konsep
siklus transaksi. Ada empat siklus aktivitas transaksi bisnis, yaitu:

Siklus Pendapatan Siklus Pengeluaran Siklus Produksi Siklus Keuangan

Komponen Proses Pengendalian Internal

reliabilitas pelaporan Pengendalian internal

1 keuangan merupakan satu
proses yang
dipengaruhi oleh
dewan direksi
Efektifitas dan Efisiensi Operasi
2 perusahaan,
manajemen, dan
personel lain yang
dirancang untuk
Kesesuaian dengan Peraturan dan
memberikan jaminan
Regulasi yang berlaku
3 yang masuk akal
terkait dengan
tercapainya tujuan
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