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Audit Committee versus Internal Audit

Oleh:
Rasdianto, SE,Ak,MS
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Latar Belakang

• Apabila suatu Perseroan Terbatas (PT) sudah go public baik nasional


maupun internasional akan sangat tidak efisien bagi para pemegang saham
untuk selalu hadir dalam semua pertemuan yang menyangkut aktivitas
perseroan. Untuk itu dirasa perlu diadakan deregulasi terhadap
kewenangan dan segala aktivitas rapat umum para pemegang saham
(RUPS) kepada dewan komisaris.

• RUPS merupakan kekuasaan tertinggi dalam Perseroan Terbatas dan


diselenggarakan sebagai tempat berkumpulnya para pemilik untuk
membahas dan mengambil keputusan atas masalah yang timbul dalam
perusahaan.

• Permasalahan yang timbul akibat pendelegasian wewenang dari pemegang


saham kepada dewan komisaris, dan langkah apa yang akan diambil oleh
dewan komisaris sehubungan dengan bertambahnya volume dan tangung
jawab pekerjaan yang dipikulnya. Salah satu pemikiran perlu dibentuk
komite audit yang bertugas untuk membantu dewan komisaris.
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Wewenang RUPS
• Melakukan perubahan dan pengesahan anggaran dasar dan
anggaran rumah tangga perusahaan (AD / ART)
• Mengesahkan pertanggungjawaban atas laporan keuangan
tahunan.
• Mengangkat dan memberhentikan dewan direksi.
• Mengangkat dan memberhentikan dewan komisaris.
• Menyetujui pengeluaran saham baru.
• Penunjukan auditor/akuntan publik.
• Menyetujui dan mengesahkan revisi rencana kerja dan
anggaran sampai dengan batas tertentu.
• Menghibahkan kekayaan perusahaan.
• Mengesahkan dan menyetujui pembentukan perusahaan anak.
• Menyetujui rencana penjualan aset tetap.
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Tugas Dewan Komisaris

1. Melakukan pengawasan terhadap pengelolaan


perusahaan yang dilakukan oleh direksi
termasuk rencana pengembangan
perusahaan, pelaksanaan rencana kerja dan
anggaran, pelaksanaan ketentuan anggaran
dasar dan pelaksanaan keputusan RUPS.

2. Melakukan tugas, wewenang dan tanggung


jawab sesuai ketentuan dalam anggaran dasar
perseroan, keputusan RUPS dan perundangan
yang berlaku.
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Kewajiban Dewan Komisaris
a. Memberikan pendapat dan saran kepada RUPS mengenai
laporan keuangan tahunan, rencana pengembangan
perusahaan dan hal penting lainnya.

b. Mengikuti perkembangan kegiatan perusahaan dan dalam


hal perusahaan menunjukkan gejala kemunduran, segera
meminta kepada direksi untuk mengumumkan kepada
pemegang saham dan memberi saran untuk perbaikan.

c. Mengusulkan kepada pemegang saham mengenai


penunjukan auditor untuk melakukan audit laporan keuangan
perusahaan guna dilaporkan kepada RUPS.

d. Melakukan tugas pengawasan lainnya yang ditentukan oleh


RUPS. 5
Dengan menyimak kepada wewenang RUPS, tugas dan
kewajiban dewan komisaris di atas, maka bagi perusahaan, lebih-
lebih yang sudah go public, RUPS sebaiknya dibatasi hanya
membahas masalah yang betul-betul signifikan yang mencakup
pada:
1. Pertanggungjawaban laporan keuangan.
2. Perubahan anggaran dasar perusahaan.
3. Pengangkatan dewan direksi dan dewan komisaris.

Dewan komisaris pada umumnya terdiri dari beberapa orang


dengan latar belakang pendidikan dan atau pengalaman yang
berbeda. Dengan sebagian besar kewenangan RUPS
dilimpahkan kepada dewan komisaris, maka tidaklah mungkin
dipikirkan dan ditangani sendiri oleh dewan komisaris.

Dengan demikian diperlukan suatu unit independen yang lazim


dinamakan komite audit (Audit Committee) 6
Pengertian Audit Committee
• Audit committee is one of several operating committees established by the board of
directors and to some extend guided by the full range of board responsibilities.
(Moeller and Witt, 1999, Brink’s Modern Internal Auditing, Fifth Edition, New York:
Jhon Wiley & Sons Inc.)

• Audit Committee is a standing committee of the main board and tends to consist of a
minimum of three non-executive directors. (Pickett, 2003, The Internal Auditing
Handbook, Second Edition, New Jersey: Jhon Wiley & Sons Inc.)

• Audit Committee is a selected number of members of company’s board of directors


whose responsibilities include helping auditors remain independent of management.
Most audit committees are made up of three to five or sometimes as many as seven
directors who are not a part of company management. (Arens and Loebbecke, 1994,
Auditing, An Integrated Approach, New Jersey: Prentice Hall Inc.)

• Audit Committee means a committee comprising a majority of independent/non-


executive members of the governing body of an entity to which has been assigned,
amongs other functions, the oversight of the financial reporting and auditing process;
governing body means the entity’s board of directors, trustees or governors, or other
equuivalent body or person. (Davis, Susan, and Parker, Colin, 1995, Auditing
Handbook, Australia: Prentice Hall Inc.)
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Peranan Audit Committee
• Audit Committee has a rather unique role compared to other board
committees.
• It consist of only outside directors-giving it independence from management-
and should be composed of specially qualified group of outside directors
who understand, monitor, coordinate, and interpret the internal control and
related financial activities for the entire board.
• In order to fulfill its responsibilities to the overall board of directors and to the
stockholders of the organization, an audit committee needs other
independent “eyes and ears” inside of the organization to provide its board
committee members with assessment of internal control and other matters.
• While external auditor play this role in attesting to the accuracy and fairness
of financial statement, internal audit has an even larger role in assessing
controls over the reliability of financial reporting, the effectiveness of
operations, and the organization’s compliance with applicable laws and
regulations.

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Audit Committee Organization
• An audit committee consist of members of the board of directors of the
organization.
• An audit committee is not like a professional organizational where
members are selected based upon their service to the organization,
financial contributions, or outside reputation.
• This does not mean that outside persons cannot attend audit committee
meetings. An audit committee may invite members of management or
others to attend audit committee and even to join in on the committee’s
deliberations. However, invited outside guests are not voting members.

a. MEMBERSHIP
• Organization have no requirement as to the size or makeup of their
boards of directors.
• The audit committees of publicly traded companies in the United States
and many other countries will usually consist of only outside directors.

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Audit Committee Organization…….lanjutan

• Investors in and lenders toan organization expect that utside members of a


board of directors will serve on its audit committee.
• This provide them with some protection from improper management actions
regarding financial reporting, internal control, or other issues.

b. MEETINGS
• An audit commttee normally meets at about the same time as formal board
of directors meetings.
• This is because outside directors, in particular, must take time off from their
other activities to attend normal board meetings.
• It is just not efficient fot them to fly in for an audi committee on one week
and for the full board meeting a wek later.

c. OPERATING STYLES
• The director of internal audit can often determine the style of the audit
committee through a series of meetings or discussions with its chair.

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Audit Committee Organization…….lanjutan

• Some members may want formal presentations by internal audit at periodic


meetings while others may only want the director of internal audit to be
present and to respond to questions when asked.

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Audit Committee Responsibilities

a. INTERNAL AUDIT CHARTER


• An adequate charter is particularly important to define the roles and
responsibilities of the internal audit group and its responsibility to serve
the audit committee properly
• It is here that the mission of internal audit must clearly provide for service
to the audit committee as well as to senior management.
• There is no fixed content or format to an internal audit charter, but it
should define the responsibilities of internal audit in very broad terms,
describe the standards followed, and define the relationship between the
audit committee and internal audit.

b. NOMINATION OF THE DIRECTOR OF INTERNAL AUDIT


• The significance of the audit committee’s participation is to provide mutual
assurances that there will be good internal audit services to satisfy their
needs.
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Audit Committee Responsibilities……..(lanjutan)

c. APPROVAL OF INTERNAL AUDIT PLANS AND BUDGETS


• The director of internal auditig has views as to what to be done.
• The review of all audit plans by the committee is essential if the policies
and plans for the future are to be determined most effectively.
• Internal audit should prepare a comprehensive set of annual planning
documents for the committee which give detailed plans for the upcoming
year as well as longer range plans for the future.
• Internal auditwill developed plans within the constraints of budget and
resource limitation

d. PARTICIPATION IN INTERNAL AUDIT BUDGETARY AUTHORIZATION


• The budgetary process is important because it provides the format within
which internal audit activities during the year to be reported and controlled.
• The committee can thus establish itself in a meaningful monitoring and
audit-coordination role in the budgetaru process.
• The audit committee and the director of internal auditing can now
understand each other’s needs and relate effectively to each other.
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Internal Audit Services to The Audit Committee
• Internal audit can perform important sevices to the audit committee to
aid them in their organization governance role.
• Internal audit’s role as being a set of “eyes and ears” fr the committee to
monitor internal control and to report significant concerns to them.

a. Scheduled Audit Committee Meetings


• These services are typically performed by internal audit in their meeting
with the committee as well as through periodic reports.
• Normally, the audit committee holds a number of scheduled meetings
during the year.
• In some organizations the director of internal auditing attends all
meetings while in others the director may be asked to attend only
specific meetings.

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Internal Audit Services to The Audit Committee…….(lanjutan)

b. Periodic Reports to Audit Committee During the Year


• The extent of the formal reporting during the year to the audit committee
by internal audit can vary considerably based upon committee operating
styles.
• The audit committee receives a copy of all reports covering completed
audits.
• Internal audit develops summar reports of its audits on a quarterly,
semiannual, or annual basis.
• Such Reports can cover both audit activity statistics and highlight of audit
findings and recommendations.

c. External Auditor Nominations and Plan Approvals


• Recommendations and observations regarding the nominations of
external auditors and approval of the annual external audit plan are areas
where internal audit can provide significant support and service to the
audit committee.
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Internal Audit Services to The Audit Committee…….(lanjutan)

d. Special Assigments from the Audit Committee


• Situations may arise when the audit committee initiates special audit
assignments.
• This often occurs when the committee feels that management has not
appropriately managed a situation and when a special review is needed.

e. Other Communications Between the Audit Committee and the Internal


Audit.
• An important aspect of the internal auditing services rendered to the audit
committee is the open communication between the chair of the committee
and the director of internal auditing whenever there are questions that
need to be answered or significant information to e shared.

f. Evaluation of Internal Audit Services


• Scheduled year-end reports and meetings provide an approprite time for
the audit committee to look back over the year and to make summary
judgements as to the overall effectiveness of the internal auditing services
provided. 16