REMOTE AUDIT

during pandemic

By. Gerry Taufan Anggoro

MM.DD.20XX
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Bagaimana Krisis Terjadi
 Krisis-krisis sebelumnya dimulai dari sektor keuangan
 Dampak krisis covid-19 dimulai dari sektor Riil / UMKM Berhenti
mendadak
 Social / physical Distancing vs bisnis model konvensional
 PSBB – Sanksi Pelanggar Prokes
 Daya beli masyarakat menurun (“wait and see” , PHK, Pengangguran 
BLT disimpan)
 Repayment loan capacity menurun
 NPL / NPF meningkat  Restrukturisasi
 Penyaluran Pembiayaan terhambat
 Sektor Konsumer yang paling terdampak bagi bank (KPR, KKB)
 Dampak operational Bank
 Transaksi di kantor cabang turun , Transaksi ATM turun
 Mobile banking dan internet banking tumbuh
 Digital sudah ada sejak lama namun Covid mengakselrasi pertumbuhan
digital
Potensi dan Ekonomi Terdampak Covid-19

Sumber : media Indonesia

Apa yang dilakukan Pemerintah ?

1. Membuka sektor-sektor ekonomi yang dianggap lebih aman

beroperasi saat pandemi Covid-19,
2. Subsidi bunga UMKM, Banpres Tunai, penjaminan kredit
modal kerja, dan penempatan pendanaan.
3. Restrukturisasi kredit yang diatur dalam POJK 11 Tahun
2020
4. Kebijakan moneter (penurunan suku bunga acuan,
penurunan Giro Wajib Minimum (GWM), burden sharing)
5. Dukungan untuk digitalisasi ekonomi dan keuangan
• Pengembangan sumber daya manusia (SDM). (talenta
dan keterampilan sains dan teknologi
• Riset dan inovasi digital  mempercepat transformasi
ekonomi.

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Apa yang dilakukan Bank ?

1. Scenario analysis Covid-19 – Identifikasi dampak

COVID-19

2. Mitigasi risiko kredit dan kecukupan likuiditas

3. Melakukan stress test kecukupan modal dan

likuiditas

4. Optimalisasi Pengelolaan Portofolio

5. Kewajiban Protokol Kesehatan Pada Layanan

Perbankan
Tantangan Bagi Internal Auditor Bank di masa pandemic

1. Remote working – aset, governance and audit

2. New and More severe risk
3. Digitalization of business processes
4. Heightened dependency on digital communication
5. Need of critical data availability
6. Digitization of audit processes (data analytics and
automated testing)
 Benefit and Bariers of Remote Audit

1. Remote Audit benefit

• Reducing in travel cost
• Less environmental impact
• Better auditing of difficult locations
• Greater efficiencies

2. Bariers
• Recognition of remote audits
• Issue with technology
• Engagement levels
• Auditor Acceptance
• Auditor Competence
 Remote Audit - Planning and Preparation

1. Tools / equipment
2. Information security – agreement – disposal
document (video, Recording, Softfile Doc)
3. Audit objective – achievable
4. Information security – agreement – disposal
document (video, Recording, Softfile Doc)
5. Audit plan - critical - what criteria ?
6. How you will review information that cannot be
shared remotely – plan
7. Consider in your audit planning – what evidence
you need and tools required to achive it

Audit planning – more important than site audit

Audit process

1. If anything – more formal

• Audit planning and audit plan
• Opening and closing meeting
• Clear timeframes and breaks
2. Site tour
3. Communicate regularly
• Auditor
• Auditees – key contact
4. Reflective / clarifying question or statements – more
important
5. Take extra time to confirm finding and action required
6. Reports – cite source of evidence
7. Failure of remote tools – state why evidence not
available
Kendala yang mungkin dihadapi

1. Communication
2. Hide Something
3. Auditees uncomfortable
4. People
5. Normal audit – auditees can be nervous of
threatened by the process
6. Remote audit – may be difficult to the
indicators of the above (i.e. non verbal
communication), or the remote audit process
may increase unease
7. Take extra time to put people at ease
Kesimpulan

 Digitalisasi dalam proses bisnis akan terakselerasi dengan cepat - proses audit
juga harus digitalize agar bisa tetap sejalan dengan laju bisnis
 Auditor harus mampu move to real time monitoring dan auditing using agile
techinique
 Data dan auditee availability merupakan kunci dari remote auditing
 Auditor harus memiliki kemampuan data analytics sehingga bisa menguji full
population of controls, tidak hanya sample base
 Stay close to the business and provide assurance along the journey

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THANK
YOU!

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