Continous Auditing - SC

Audit Continuous
Implementing Continuous Auditing and

Continuous Monitoring in Metcash—
Change, Capabilities, and Culture
DEFINITIONS AND APPLICATIONS
OF CA/CM IN METCASH
Penerapan CA/CM
Introduction
• Grup audit internal memimpin pengembangan sistem CM.
• Implementasi CA maupun CM tidak perlu berdiri sendiri atau dapat

digabungkan keduanya, sehingga terdapat penggunaan sumber daya teknis
dan manusia yang lebih efisien melalui upaya terkoordinasi
• Metcash mengembangkan sistem manajemen pengecualian lengkap untuk

memantau dan menentukan bagaimana pengecualian ditindaklanjuti oleh
manajemen menggunakan aplikasi CaseWare Monitor™workflow.
• Merupakan suatu tantangan memantau pengendalian secara langsung.

Peninjauan terus menerus atas data master dan pengecualian transaksi
memungkinkan untuk ditarik kesimpulan mengenai efektivitas kontrol dan di
mana celah mungkin ada. Misalnya, kebijakan Metcash mengharuskan staf
untuk menyatakan kepentingan pihak terkait. Untuk memastikan bahwa
kebijakan ini efektif, CMR membandingkan perubahan ke master file vendor
dengan master file karyawan setiap hari. Kecocokan antara master files
pada elemen data sensitif (alamat, nomor telepon, dan sejenisnya) memicu
pengecualian untuk tinjauan fungsi Keamanan Grup.
An Example Application: The
Leave Continuous Monitoring
Routine (CMR)
Introduction
Metcash memiliki lebih dari 100 penerapan CMR di
berbagai area. Salah satu CMR tersebut adalah cuti.
Semua entitas bisnis memastikan bahwa semua cuti
(yaitu, absensi yang diberi kompensasi termasuk sakit,
liburan, dan lainnya) diperhitungkan dengan benar.
Kegagalan untuk menyelesaikan aplikasi absensi yang
dikompensasikan, terutama di organisasi besar, dapat
menyebabkan kewajiban ketidakhadiran yang
dikompensasikan secara berlebihan dan efek buruk pada
arus kas dan operasi karena staf meninggalkan
pekerjaannya atau mengambil kompensasi absen yang
tidak berhak mereka dapatkan.
The Leave Continuous Monitoring
Routine (CMR) (continued)
A brief description of the leave CMR algorithm follows:
1. Log-in data diambil dari semua sumber di seluruh bisnis

2. Setiap anggota staf yang tidak log in selama dua atau lebih hari kerja diidentifikasi
dan exception dicocokkan dengan catatan cuti HRD.
3. Jika catatan cuti tidak ditemukan, exception akan ditandai, dan CMR terus
memeriksa catatan cuti selama 14 hari ke depan.
4. Jika tidak ada catatan cuti diproses selama 14 hari, exception diproses ke sistem
alur kerja manajemen exception.
5. Email otomatis (atas nama manajer SDM yang bertanggung jawab) dikirim ke
manajer karyawan yang mengingatkannya akan celah dalam catatan log-in dan
memintanya untuk meninjau exception dan memberi tahu tim HRD.
6. Setelah tanggapan diterima, pengecualian ditutup di Caseware MonitorTM
termasuk alasan dan kode tindakan untuk analisis dan pelaporan lebih lanjut.
7. Jika exception tetap tidak ditutup, CMR terus membuat email tindak lanjut yang
meminta manajer untuk meninjau exception tersebut dan menanggapinya.
8. Untuk exception yang ditutup sebagai "leave owing" di Caseware MonitorTM, CMR
kemudian memeriksa untuk memastikan bahwa cuti tersebut benar-benar telah
diproses seperti yang dijanjikan. Exception diteruskan ke HRD untuk ditinjau lebih
lanjut.
9. CMR juga memeriksa kasus-kasus di mana exception telah ditutup sebagai "no
leave owing" tetapi cuti tetap diproses (as a test of integrity).
10. CMR menghasilkan aktivitas mingguan dan ringkasan status untuk manajemen
eksekutif.
The leave CMR is complex:
CMR: mengakses beberapa sistem untuk mengumpulkan dan

mencocokkan data; menerapkan algoritme yang relatif kompleks
untuk mengurangi jumlah positif palsu; dan menggunakan
berbagai platform untuk menyampaikan dan memantau
pengecualian termasuk memastikan bahwa pengecualian
ditindaklanjuti seperti yang disarankan.
Nilai CA / CM:
• Ada mekanisme yang kuat untuk melacak dan menyelesaikan

pengecualian.
• Nilai CA / CM juga berkurang jika algoritme tidak secara efektif
mengatasi penekanan positif palsu.
• Pengalaman menunjukkan bahwa auditor eksternal cenderung
menganggap teknik semacam ini tidak ekonomis karena
kebutuhan untuk memasukkan aturan bisnis klien yang
berbeda dalam algoritme.
• Pengalaman di Metcash adalah bahwa beberapa iterasi (the
repetition of a process or utterance) algoritme diperlukan untuk
minimise false positives.
Moving Forward—
Key Risk Indicators
•Memantau dan menilai risiko

utama melalui indikator risiko
berbasis data memberikan
manfaat yang lebih besar bagi
manajemen
•Penggunaan dasbor (lihat

gambar B-2 misalnya)
memungkinkan data indikator
risiko dikomunikasikan secara
efektif kepada manajemen
melalui berbagai media termasuk
perangkat tablet.
CHALLENGES AND LESSONS LEARNED
Menerapkan sistem CA / Manajemen data sangat

CM membutuhkan waktu, penting untuk memastikan
upaya dan investasi yang bahwa data yang benar dapat
signifikan (While CA/CM diakses secara tepat waktu.
has a high payback)
CA/CM needs to be Pengecualian harus

robust, sustainable, and disampaikan dengan andal dan
deliverable. Arsitektur ditindaklanjuti secara efektif.
fisik yang memadai, Kegagalan untuk mengelola
standar pengkodean pengecualian dengan benar
data, dokumentasi, akan berdampak negatif pada
manajemen keterlibatan pemangku
pengecualian, dan kepentingan, peluang untuk
pencadangan. mengubah perilaku, dan
realisasi manfaat.
Kesimpulan
• CA / CM telah berkembang menjadi sistem yang berharga di Metcash. Keberhasilannya
bergantung pada bakat, teknologi, dan budaya yang tepat.
• Manajemen data, keahlian teknis (misalnya, analitik, sistem perusahaan, dan pengetahuan dan
kemampuan audit), serta mengelola perubahan dan budaya adalah elemen utama dalam
membangun kapabilitas Metcash.
• Budaya Metcash terbuka terhadap ide dan pendekatan baru, setelah mengalami perubahan
organisasi yang signifikan dalam waktu yang lama. "Norma" dan nilai-nilai ini membantu upaya
audit internal dalam mengimplementasikan CA / CM.
• Kemajuan yang dibuat melalui CA / CM mengubah cara audit internal dilakukan di Metcash
serta cara audit dipersepsikan. Dengan berhasil memanfaatkan teknologi, audit internal
mampu memberikan kontribusi jauh lebih dari sekadar meninjau aktivitas masa lalu, selain itu
memberikan wawasan untuk kinerja bisnis dan aktivitas bernilai tambah. Dalam lingkungan
bisnis yang tidak pasti dan kompleks, ini menghadirkan peluang bagi audit internal untuk
menjadi mitra kunci dalam mengelola risiko dan membimbing kesuksesan.
DEFINITIONS AND APPLICATIONS
OF CA/CM IN METCASH
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Continous Auditing - SC

Diunggah oleh

Informasi Dokumen

Judul Asli

Hak Cipta

Format Tersedia

Bagikan dokumen Ini

Bagikan atau Tanam Dokumen

Opsi Berbagi

Apakah menurut Anda dokumen ini bermanfaat?

Apakah konten ini tidak pantas?

Hak Cipta:

Format Tersedia

Continous Auditing - SC

Diunggah oleh

Hak Cipta:

Format Tersedia

Audit Continuous

Implementing Continuous Auditing and

• Grup audit internal memimpin pengembangan sistem CM.

• Implementasi CA maupun CM tidak perlu berdiri sendiri atau dapat

• Metcash mengembangkan sistem manajemen pengecualian lengkap untuk

• Merupakan suatu tantangan memantau pengendalian secara langsung.

A brief description of the leave CMR algorithm follows:

1. Log-in data diambil dari semua sumber di seluruh bisnis

The leave CMR is complex:

CMR: mengakses beberapa sistem untuk mengumpulkan dan

• Ada mekanisme yang kuat untuk melacak dan menyelesaikan

•Memantau dan menilai risiko

•Penggunaan dasbor (lihat

Menerapkan sistem CA / Manajemen data sangat

CA/CM needs to be Pengecualian harus

Member Name Member Name Member Name Member Name

Your Text Here

Your Text Here

You can simply impress your audience and add a unique

Content Here Content Here

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40% You can simply impress your audience and

$130 Easy to change

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Contents _ Type Contents _ Type Contents _ Type Contents _ Type

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