AUDIT MANAGEMENT

MICHAELA HARTANTO

MEGUMI
 BASIC AUDIT CONCEPT

Planning,
Organizing
Briefing
RESOURCES

INFORMATION COMPANY GOALS

TECHNOLOGY Audit Objectives:

Supervision and 1. Trustworthy
Accounting data
Control 2. Maintaining the
security of company
assets
3. Operation runs
efficiently
4. Adherence to
Audit activity provisions,
regulations and
company policies.
RELATIONSHIP AND FUNCTIONS THAT MADE IN
AUDIT
Party I

Ratification Audit

Responsibility Party II
Party III
DEFINITION AND TYPE OF AUDIT MANAGEMENT

• Audit management:
evaluating the efficiency and effectiveness of the company's operations.

• Management audit type:

- financial statement audit
- compliance audit
- internal audit
- operational audit
 TYPE OF AUDIT, IMPLEMENTATION, GOALS
AND RECIPIENTS OF THE REPORT
AUDIT
AUDIT TYPE AUDIT OBJECTIVES REPORT RECIPIENT
IMPLEMENTATION

FINANCIAL REPORT Determine whether the auditee report has been prepared in Third party (investors and
External Auditor
AUDIT accordance with generally accepted accounting principles creditors)

Management of the entity

Determine the level of compliance of an entity with laws,
Compliance audit Internal or external auditor concerned, the
policies, plans and procedures
government

 Assess the reliability of financial statements

 Determine the level of compliance of an entity
 Assess organizational internal control Management of the entity
Internal audit Internal auditor
 Assess the efficiency and effectiveness of resource use concerned
 Program Review of the consistency of results with
organizational goals

Operational audit External or Internal Management of the entity

Assess the efficiency and effectiveness of resource use
(management) Auditors concerned
SCOPE, AUDIT MANAGEMENT GOALS AND
OBJECTIVES
• Scope:

all aspects of management activities (either all or part of the program / activity carried out

• Target:

Activities, activities, programs and fields in companies that need improvement or improvement, both in terms of economization, efficiency,
effectiveness

• Audit Object Elements:

- Criteria: (standard of activity)

- Causes: (individual actions / activities perush)

- Result: comparison between causes and criteria

 KERANGKA KERJA
AUDIT MANAJEMEN

CRITERIA

CONDITION CAUSE
GAP
Actual results
Implementation PROGRAM
Program IMPLEMENTATION
CONSEQUENCE
FINANCE

NON FINANCE

RECOMMENDATION

FOLLOW UP
 BASIC AUDIT PRINCIPLE

o Audit is focused on audit objects that have the opportunity to be corrected

o Prerequisites for evaluating audit object activities
o Disclosure of positive findings
o Identify individuals who are responsible for deficiencies that occur
o Determination of actions against officers who should be responsible
o Violation of law
o Fraud investigation and prevention
 PERBEDAAN AUDIT MANAJEMEN
DAN AUDIT KEUANGAN

MANAGEMENT AUDIT FINANCIAL AUDIT

Improvements to company management programs /

1 Audit objectives Get opinion
activities that still need improvement

The scope of the Company accounting data and financial statement

2 The entire management function and related units in it
audit presentation process

3 Juridical basis Optional Compulsory

Audit
4 Internal / external auditor External auditor
Implementation

5 Audit Frequency Optional At least once a year

 PERBEDAAN AUDIT MANAJEMEN
DAN AUDIT KEUANGAN

MANAGEMENT AUDIT FINANCIAL AUDIT

Orientation of audit
6 Anticipatory His
results

Form of audit
7 Comprehensive report Short repot
report

8 Audit user Internal user External user

 TAHAP AUDIT

Tahap Tujuan
 Object background information
 Review of rules, regulations and policies
Preliminary Audit
 Objective findings that have potential weaknesses
 Determine temporary audits (objective audit tetantives)

 Assess the effectiveness of management controls

 Understand applicable controls
Management Control Review and Testing
 Knowing potential activity weaknesses
 Support temporary audit and make it a real audit (definitive objective audit).

 Collection of sufficient, relevant and competent evidence

 The development of findings on the relationship between findings of one and the other
Detailed audit
findings is presented in the audit paper as a support for conclusions and recommendations
made

 Communicating audit results including recommendations from interested parties

Reporting comprehensive report presents important findings of audit results to support audit
conclusions and recommendations.

 Encouraging the authorities to carry out follow-up (banking) in accordance with the
Follow up
recommendations given.
 UNDERSTANDING THE PROBLEMS
EARLY

Management Audit

Problem
Ability to compete

Profit reduction

High employee
turnover Savings (Economization)
Usability (efficiency)
High customer Usage (Effectiveness)
complaints
RELATIONSHIP OF ECONOMIZATION, EFFICIENCY
AND EFFECTIVENESS

INPUT PROCESS OUTPUT

OPERA
SACRIFICE PLANNED OBJECTIVES
TION
PLAN

ECONOMIZATION EFFICIENCY EFFECTIVENESS

ACTUA
L
RESUL
TS
SACRIFICE
THAT OUTCOME
HAPPENED
HUBUNGAN EKONOMISASI, EFISIENSI DAN
EFEKTIVITAS

INPUT PROSES OUTPUT

PENGORBANAN
RENCANA YANG TUJUAN
OPERASI DIRENCANAKAN

EKONOMISASI EFISIENSI EFEKTIVITAS

HASIL
AKTUAL

PENGORBANAN HASIL
YANG TERJADI YANG DICAPAI
 RUANG LINGKUP AUDIT

PLANNING

HUMAN
RESOURCE AUDIT
OTHER
C AUDIT PRODUCTIO
AUDIT
N AND
O
O MANAGEME
OPERATION R
NT
N G
T A
R AUDIT TAX AUDIT N
MARKETING AUDIT
O MANAJEMEN I
L Z
L ENVIRONMEN
I
I INFORMATI TAL N
ON SYSTEM MANAGEMENT
N AUDIT AUDIT G
G AUDIT
QUALITY
ASSURANCE
SYSTEM

ACTUATING