Oleh :
Muh. Arief Effendi, SE, MSi, Ak,QIA, CPMA, CA, ACPA, CACP
Mgr Operational Audit PT Krakatau Steel (Persero) Tbk (2020-2021)
Anggota Komite Audit PT. Krakatau Tirta Industri (2020-2021).
Dosen Program Magister Akuntansi (MAKSI) Perbanas Institute Jakarta &
Trisakti School of Management (STIE Trisakti) Jakarta (2002 – sekarang)
Penulis buku “The Power of Good Corporate Governance Teori
dan Implementasi”, Ed 2 Cet 4, Salemba Empat, Jakarta, Febr
2020.
2 Objectivity • not participate in any activity or relationship that may impair or be presumed to impair
their unbiased assessment. The participation includes those activities or relationships that
may be in conflict with the interest of the organization.
• not accept anything that may impair or be presumed to impair their professional judgment.
• disclose all material facts known to them that, if not disclosed, may distort the reporting of
activities under review.
3 Confidentiality • be prudent in the use and protection of information acquired in the course of their duties.
• not use information for any personal gain or in any manner that would be contrary to the
law or detrimental to the legitimate and ethical objectives of the organization.
4 Competency • engage only in those services for which they have the necessary knowledge, skills, and
experience.
• perform internal auditing services in accordance with the International Standards for the
Professional Practice of Internal Auditing.
• continually improve their proficiency and the effectiveness and quality of their services.
Tujuan:
• Sebagai suatu profesi, ciri utama QIA adalah kesediaan menerima tanggung
jawab terhadap kepentingan pihak-pihak yang dilayani.
• Agar dapat mengemban tanggungjawab ini secara efektif, QIA perlu
memelihara standar perilaku yang tinggi. Oleh karenanya, Dewan Sertifikasi
QIA dengan ini menetapkan Kode Etik bagi para QIA.
Penerapan :
• Kode Etik ini memuat standar perilaku sebagai pedoman bagi seluruh
penyandang gelar QIA. Standar perilaku tersebut membentuk prinsip-prinsip
dasar dalam menjalankan praktek internal auditor.
• Para QIA wajib menyandang gelar ‘Qualified Internal Auditor’-nya dengan
bijaksana, penuh martabat dan kehormatan, serta senantiasa menyadari
makna gelar tersebut. Gelar QIA harus disandang dengan cara yang sesuai
dengan hukum dan peraturan yang berlaku.
• Pelanggaran terhadap standar perilaku yang ditetapkan dalam kode etik ini
dapat mengakibatkan dicabutnya gelar QIA oleh Dewan sertifikasi.
(Ditetapkan di Jakarta tanggal 17 April 1999 oleh Dewan Sertifikasi QIA)
H
1. Catalyst E 1. Catalyst
2. Consultant 2. Consultant
3. Watchdog F 3. Watchdog
(bila perlu)
F
I
L H
EFFEC
C
TIVEN
1. Watchdog ESS I 1. Consultant
2. Consultant E 2. Watchdog
3. Catalyst N 3. Catalyst
C
Y
Reaktif Proaktif
• SIFAT AUDIT Post Audit Post , Pre- Audit & Current Audit.
Korektif Korektif, Preventif & Prediktif
kepatuhan
Fokus Kelemahan / penyimpangan Penyelesaian yang konstruktif
DARI MENJADI
1. Internal auditor “beroposisi” dengan Auditee menetapkan ligkungan pengendalian
Auditee (Control Environment) , Internal auditor sebagai
Mitra / Konsultan.
Tujuan:
1. Memberikan analisis operasional secara obyektif &
independen.
2. Menguji berbagai fungsi, proses dan aktivitas suatu
organisasi serta external value chain.
3. Membantu organisasi dalam merancang strategi bisnis
yang obyektif.
4. Melakukan assesment secara sistematis dengan
pendekatan multidisiplin.
5. Melakukan evaluasi & menilai efektivitas risk
management, control & governance processes.
Kuliah Umum FEB UNHAS, 26 November 2021 26
Internal Audit yang Bernilai Tambah
Standards
• 2010.A1 – The internal audit activity’s plan
of engagements should be based on a risk
assessment, undertaken at least annually.
Internal Audit Memastikan adanya efisiensi Risk variation, risk avoidance, risk
Advice cost benefit dalam pelaksanaan share dan risk transfer untuk risk
pengendalian internal management
Peran internal audit di Independen Terintegrasi dengan manajemen
dalam organisasi risiko dan manajemen senior.
Approach Understand Compare current Identify key business Understand obj., identify related
guidelines & audit process to best risks & evaluate controls risks, understand tolerance levels,
for compliance. practices.
to mitigate the risks. identify perf. & risks measures, &
asess RM effectiveness.
Focus Identify compliance Identify gaps between Identify controls & Identify gaps between current &
exceptions & the current process procedures that are not desired risks management
errors. & best practices.
operating as needed effectiveness.
to mitigate the key
risks.
Testing Statistical based Consulting-focused Combination of Combination of substantive &
predictive & evaluation of current substantive & compliance compliance tests, focusing only on
Approach substantive tests, & best practices
tests, focused only on key objectives & the related risks.
with some with some
compliance tests. compliance tests. key risks
Recommen- Relate exceptions Relate gaps to Relate exceptions or Relate gaps in RM effectiveness to
or errors to the specific operational errors to key risks. underlying risks & keybusiness
dation relevant guidelines objectives.
objectives
Kuliah Umum FEB UNHAS, 26 November 2021 32
1. Risk- based Orientation
• Organisasi Bisnis :
1. World Trade Organization (WTO).
2. Asia Pacific Economic Countries (APEC).
Dewan Komisaris
Komite
Audit
Eksternal
Manajemen Auditor
Internal
Auditor