Teknik Teknik Audit Investigasi

Serlin Supandi
Refi Nur Amelia
Fima Nur Annisa
Yola Yufita Nadila 023002004515

PHOTO 04/2021
 Teknik-Teknik Audit
Teknik-teknik audit adalah cara-cara yang dipakai dalam mengaudit kewajaran penyajian laporan
keuangan. Ada tujuh teknik, yang dirinci dalam bentuk kata kerja bahasa Indonesia, dengan jenis
bukti auditnya dalam kurung (kata benda bahasa Inggris), yakni:
1. Memeriksa fisik (physical examination);
2. Meminta konfirmasi (confirmation);
3. Memeriksa dokumen (documentation);
4. Review analitikal (analytic review atau analytical review);
5. Meminta informasi lisan atau tertulis dari auditor (inquiries of the auditee);
6. Menghitung kembali (reperformance);
7. Mengamati (observation)
 Kunci Keberhasilan
• Mengerti dengan baik persoalan yang akan dipecahkan, apa yang akan
diaudit investigatif.
• Kuasai dengan baik teknik-teknik audit investigatif. Penguasaan yang
baik memungkinkan investigator menerapkan teknik yang tepat untuk
menyelesaikan persoalan yang kita identifikasi.
• Cermat dalam menerapkan teknik yang dipilih. Biarpun tekniknya tepat,
apabila pelaksanaannya tidak cermat, hasilnya tidak seperti diharapkan.
Itulah sebabnya mengapa due professional care merupakan standar audit
yang penting.
• Cermat dalam menarik kesimpulan dari hasil penerapan teknik yang kita
pilih. Temuan yang kelihatannya “sepele”, di tangan penyelidik yang
mempunyai pengetahuan dan pengalaman yang luas, merupakan bukti yang
kuat dalam proses pengadilan. Kecermatan dalam menafsirkan temuan jelas
terlihat dalam computer forensics.
Teknik audit dalam berbagai audit investigatif, seperti teknik-teknik
yang diterapkan dalam kejahatan perpajakan dan kejahatan
terorganisasi (organized crime), Follow the Money dalam fraud dan
tindak pidana pencucian uang, teknik pembuktian hukum, computer
forensics, dan lain sebagainya.
Kalau teknik-teknik audit itu diterapkan dalam audit umum, maka bukti
audit yang berhasil dihimpun akan mendukung pendapat auditor
independen. Dalam audit investigatif, teknikteknik audit tersebut
bersifat eksploratif, mecari “wilayah garapan” atau probing (misalnya
dalam review analitikal) maupun pendalaman (misalnya dalam
confirmation dan documentation).
 Teknik-Teknik Audit
1. Memeriksa Fisik dan Mengamati
Pemeriksaan fisik atau physical examination sering diartikan sebagai penghitungan uang tunai
(baik dalam mata uang rupiah atau mata uang asing), kertas berharga, persediaan barang, aset
tetap, dan barang berwujud (tangible assets) lainnya. Pemeriksaan fisik dan pengamatan dapat
dibagi menjadi beberapa kelompok, yaitu:
• Inventarisasi (opname)
• Inspeksi
• Pengamatan (surveillance)
2. Meminta Informasi dan Konfirmasi
Meminta informasi baik lisan maupun tertulis kepada auditee, merupakan prosedur yang biasa
dilakukan auditor. Permintaan keterangan (inquiry) dapat dilakukan untuk menggali informasi
tertentu dari berbagai pihak yang berkompeten. Teknik ini dapat dilakukan dengan mengajukannya
secara tertulis maupun secara lisan. Permintaan informasi secara tertulis dapat dilakukan dengan
wawancara, kuesioner (questioner), atau menulis surat permintaan informasi.
3. Memeriksa Dokumen
Dokumen dapat dibagi menjadi dua jenis yaitu dokumen internal dan eksternal. Dokumen internal
adalah dokumen yang dipersiapkan dan digunakan dalam organisasi klien dan disimpan tanpa pernah
disampaikan kepada pihak di luar organisasi. Sedangkan, dokumen eksternal adalah dokumen yang
ditangani oleh pihak luar organisasi yang mewakili pihak klien dalam melakukan transaksi tetapi
dokumen ini dapat dengan mudah diakses oleh klien dengan segera. Teknik-teknik audit yang dapat
digunakan untuk mengumpulkan bukti dokumen adalah:
• Verifikasi
• Pemeriksaan bukti pendukung / Vouching
• Penelusuran / Tracing
• Scanning
• Rekonsiliasi
 Definition of concepts

Review Analitikal

PHOTO 04/2021

Deloitte Haskins & Sells

Concept 2
Mercury is the closest
planet to the Sun and
the smallest one
Table of contents PHOTO 04/2021

01 Theory lesson
You could describe the
02 Features of the
topic
You could describe the
topic of the section topic of the section
here here

03 Some
tips
You could describe the
04 Practical
exercise
You could describe the
topic of the section topic of the section
here here
 ”
“This is a quote, words
full of wisdom that someone
important said and can make
the reader get inspired”

—Someone famous
 Theory
01 lesson
You could describe the
topic of the section here

PHOTO 04/2021
 What is this topic about?

Mercury Venus Jupiter

It’s the closest Venus has a Despite being red,
planet to the Sun beautiful name and Mars is actually a
and the smallest it’s terribly hot cold place, not hot
 Features of this topic

Mercury Venus
It’s the closest Venus is the second
planet to the Sun planet from the Sun

Mars Jupiter
Despite being red, It’s the biggest
Mars is very cold planet of them all
 The slide title goes here!
Do you know what helps you
make your point clear?
Lists like this one:
● They’re simple
● You can organize your
ideas clearly
● They help you checking
what it’s done and what
needs to be done
And also:
● You’ll never forget to
buy milk!
And the most important
thing: the audience won’t
miss the point of your
great presentation
Awesome
words
 Examples
30 30 40
% % %

Mercury Venus Mars

It’s the closest Venus has a Despite being
planet to the Sun beautiful name red, Mars is cold
Recommendations

Mercury Mars Jupiter

It’s the closest Mars is actually a Jupiter is the
planet to the Sun very cold place biggest planet

Neptune Saturn Venus

It’s the farthest It’s composed of Venus has a
planet from the Sun hydrogen and helium beautiful name
 Practical exercise

01 Mercury
Mercury is the
Jupiter
Jupiter is the
02
smallest planet biggest planet

03 Neptune
Neptune is the
Venus
Venus has a
04
farthest planet lovely name
 This is a timeline

01 02 03 04

Mercury Jupiter Neptune Venus

Mercury is the Jupiter is the Neptune is the Venus has a
smallest planet biggest planet farthest planet beautiful name
 14,008
Big numbers catch your audience’s attention
 This is a map

1,350

Mercury
Mercury is the
closest planet to
the Sun and the
smallest one
 This is a graph
44
% Venus
Venus is the second
planet from the Sun
36
% Jupiter
Jupiter is the
biggest planet
20
% Mars
Mars is actually a
To modify this graph, click on it,
follow the link, change the data
very cold place and paste the new graph here
You can use a table

Mass Diameter Surface gravity

(earths) (earths) (earths)

Mercury 0.06 0.38 0.38

Mars 0.11 0.53 0.38

Saturn 95.2 9.4 1.16

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