Compliance wìth polices, plans, procedures laws, and regulations,

39

organization's

system of

internal

control and the ^quality

of performance in carryng out assigned responsibilities, (lA,uK, 1998,

p 23 _).

(4)

300 Scope of Work

The scope of internal auditing should encompass the examinatlon

and evaluation of the

adequacy

and

effectiveness

of

the organization's

system of internal control and the quality

of performance in carryng out assigned responsibilities, ( Bar ow, 199s, p.32 _),

Standard 300 also provides guidance on the objectives of a

control system. Section 05 of the standard says :

The primary objectìves of internal control are to ensure ^:

1.

The reliability and integrity of information.

2. Compliance wìth polices, plans, procedures laws,

and

40 PeTsuasivness

Good business judgment Common sense

Objectivity

Communication skills

lnitiative to devefop technlques in such areas as

^work

measurement, ffow charting, cost benefit

^analysis,

organizational analysis, data processing, etc.

lndependence Confidence

( Harry R. Reide : " Operat¡onal Auditrng ," ^{1994 p.} x )

OvervÌew

Operational audit triangle I the three E's (2)

Economy Without sacrificing eff¡ciency and results

Efficiency At least cost

without sacrificing

resufts

Efficiency

Methods of Operations Examples;

.

l\¡anuaf vs. EDP

o

Paper vr'ork ffow

.

Systems and procedures

.

OrganÌzat¡onaf hierarchy and communicat¡on

.

Dupl¡catÌon of efforts

.

Unnecessary work steps

Examples:

.

Procurment practices

.

Exces materials

. More

expensive equipment

.

Avo¡dable waste

.

Over staffing

Fffehveness

Resu lts of Operation Examples.

.

Product¡on/serviceprovided

. Planning system;

^goals

object¡ves and detail plans

.

Results achieved

.

expectations Economy

Cost of Ooerations

( Sumbe| Harry R Reide p.6 ₎

41

(3)

Attributes

To develop

a

specific operational audit finding, flre auditor should be aware of, and use effectively, the following attributes or buliding blocks :(a) Statement _of condition; (b) Criteria; (c) Cause; (d) Ëffect;

(e) and Recom mendations.

These attributes have been summarized :

a.

Statentent of Condition What did tou find ?

What did you observe

What is defective, deficient, or in error ?

This is the what-when-where-how _step.

b.

Criteria

What shouf d it be ?

What do you measure against ?

What is the standard procedure or practice ?

This is the step comparing what is with what should be.

c.

^Cause

Why did it happen ?

What this underlyìng cause of the deficiency ?

Why have operations become inefficient or uneconomical ?

Th¡s is the step to determine the present or potensial impact on the operations.

d.

Effect So what ?

What is the effect of the finding ?

What is the end result of the condition ?

42

This is the step to deternrine the present or potential impact on the

operations-e.

Recommendations

What is recommended to correct the condation ?

What recommendations is ^practical and

reasonable foracceptance?

Who should rmplement the recommendation ^?

This is the step to determine what needs to be done to correct the situation.

( Sumber : Harry R. Re¡de p 203 )

(4)

Hubungan ekonomi, efisiensi, dan efektivitas

(3E

₎

Catatan

.

^Ekonomi

-

Doìng Things Cheap Ef¡siensi

-

^{Doing Things fìight}

Effectivitas

-

^Do'ng Right Things

(Sumber: Endang Kuswardhani, BPKP 1995 hin 2, 3, 4, B ₎

Audit operasional harus memperhat¡kan ^I

Kondisi, kriteria, efeknya, sebab-sebabnya, dan rekomendasi.

( Sumber: Petunjuk pemeriksaan Operasional PPA ^-- STAN ₎ Valuc For Money ( V f:'l\4 )

(4)

43

9.4

Kebebasan Sikap ( lndependensi ₎

Assessíng Audit lndependence

Top repod¡ng

line,

Qualified staff, H¡gh audit

status,

training &

Access to

top

development,

management,

performance an aud¡t commttte. targets, code of

ethics

Risk

assessment, completed plans, executive support for plâns, resultant report & folfow-up.

Audit manual, MfS,

management respons is required, quality assurance.

( Sumber: K.H. Spancer pickett, 1997 p. 73 ₎

9.5

Distribusi Laporan Audito¡ lnternal

lnternal

audit

reports have several important functions, both

for

the aud¡tor

and

management, which should always

be

considered when completing audit work and communicating

the

results, whether

ìt is

a

formal written document circulatedl to nrany organizational levels

or

an rnformal or verbal presentation at the end of the audit fieldwork, internal aud¡i reports should always have four basic objectives.

1.

Disclosure of Fincting. The audit report should summerize and outline the conditions observed or found, both good and bad, and can thus be viewed as an information device for management concerning the operations of the organization_

44

2

Description

of

Findings. Based upon the cond¡tions mentioned _above,

the report

should describe

what, if

anything,

is

wrong

with

the conditions found, as well as why it is wrong.

3.

Suggesfion

s for

Corre,t¡o¡s.

Audit

recommendations

serue as

a

framework for action for correcting the conditions and their causes, with an objective to improve operations.

4.

Documentation

of

^plans

and

Clarification

of

Views

6¡

4Lt¿¡ss. The auditee may

wish to state

mitigating circumstances

or

^provide a clarification

of

issues for any reported matters ín

this

(iagreement.

Depending upon

the

report format,

this is

also

a

^place where the auditee can formally state plans for corrective actions in response _to the audit findings and reconrmendations.

This four,step process

_

(1) what is wrong, (2) why ís it wrong, (3) what should be done

To correct the matter, and (4) what wifl be done

--forms

the basis of virtually all audit reports. _rnternar auditors shor"rrd arways keep these four steps ¡n mind when drafting complete audit reports

and the

separate audit findings that provide the basis of arrrlif reports,

( Sumber : Moeller & Wjtt, 1999 p. _{15_2 )}

9.6

Kriteria Temuan Audit ( Auditing Findinos ₎

('1

)

^Standard

(a)

Ruang lingkup dari audít internal

lnternal control is a process, effected by an entity,s _boarcl

of

directors, managemen|

and other

peTsonnel, designed _to provide reasonable assurance regarding the achieve-ment

of

objectives in the following categories : 11) effectiveness and efficÌency

of

operations; (2) realibility

of

financial repoñing;

and (3) compliance with appticabte laws and regulatio'ns.

(

Control-a Common language

:

COSO_USA, CoCo-Canada, Cadbury-UK, King-South Africa )

45

(b) The IIA's Statement on lnternal Auditing Standards, No. 16

300.05 Primary object¡ves of internal control are to ensure ^:

1.

The reliability and itegrity of informat¡on.

2.

Compliance

with

pofices, plans, procedures, laws, regulations, and contracts.

3.

The safeguarding of assets.

4.

The economical and eflcient use of resources.

5. The

accomplishment

of

estabilished object¡ves and goals for operations or programs,

(2) Audit Findings.

lnformasi sebagai temuan audit apabila berbeda

dengan standar, yang pada prinsipnya yang perlu dihindari adalah risÌko (

risk ₎ organisasi

How Risk lnfluences Audit Directio¡.

Management's fìrst economic concern is with the potential rewards that are available to the organization, i.e., the return to operation. The second concern, risk, is closely tied to the first and is normally just as ¡mportant. Risk in this case means business and financial risk, and it may defined as any threat

to the

economic welfare

of the

organization.

lt is

this second concern

that is vital to

internal auditors because

of

^its

relationship to the control system- The greater the risk, the greater the need for management control.

Conceptually, risks can be conveniently categorized according to the five objectives of internal control ^:

1.

lnadequate financial and operating information.

2.

Failure to follow polices, plans, procedures laws, and regulations

3.

Loss of assests

4.

Uneconomical and ineffìcient use of resources

5.

Failure to achìeve ob.jectives and ^goals.

46 Some risk are extremely difficult, even impossible, _to cotrol, but management usually can buy insurance to minimize possible _losses.

ln other cases, management simply may require

a

higher econom¡c return as compensation for assuming increased uninsurable risk.

ln

^general,

then,

management

seeks to

minimize

risks

by (1) increasing system controls, (2) insuring possible losess, and (3) seeking greater _returns when greater risks are assumed.

(Sumber: _{Ratliff, 1996 p. 18 )}

9.7 Teknik

-

^{Teknik Audit lnternal}

Here is a brief

overview

of that

process

to show where

the preliminary survey fits and how it affects the rest of process :

(1)

f

ne preliminary

survey

¡ determining the nature of the operation to be audited ... who does what ... why it is done ....where it is done ....

how it is

done....

how it Ìs administered .... how much it iò costs ....

what are it is objectives, goals, and standards ....what are the risks to the operation .... what controls have been devised to see objectives are met and risks are minimized.

(2)

fne

audit program ; Specifying ⁱⁿ wrinting which activities to review

and which

transactions

to examine .... how to allocate

audit resouTces

to

the audit steps .... what audit procedures to follow ....

how much

time

each step

of the

^program should

take

_... which operating objectives

to

emphasize ..._ which standards

to

measure against.... which risks to be concerned with.

(3)

fiel¿ *6¡¡ ^.

^Carrying

^{out the}

audit procedures called

for in

the program .,.. performing

of

the tests, comparisons, and verifications

spelled out in the program

_.._

obtaining evidence for

audit conclusions .... determining the validity

of

objectives, goals, and the standards .... assessing the effectiveness of controls .,.. learning how risks dealt with.

47

(4) Development

of

deficiency

findings ;

Determining in the specific instances what should have been done and what actually was done

....

asssessing

the

significance

of any

variances

..,.

isolating the causes ... obtaíning management concurrence of the facts .... making recomendations and suggestions _... promoting corrective action.

(5) Preparation

or working

papers

:

Documenting

the

results

of

the audit .... describing the audit fÌndings .... preparing

a

record of what was done in the audit and of the evidence gathered .... demonstratinq the scope of examination.

(6) Reporting on the

audit

. Presenting audit results both orally and in

writing ....

expressing audit opinions

...

communicating

the

audit purpose, scope, findings, and recommendations .... acknowledging any corrective action taken.

(7) Reviews

;

^{Rviewing aud¡t drafts} with auditees .... examinrng replies

to audit

reports

....

assessing

the

adequacy

of any

prciposed _or completed corrective

action .... followtng up to

determine the effectiveness of the corrective action taken.

(Sumber; Sawyer, 1996 p. 130 ₎

IO.

PENUTUP

Dari uraian dalam tulisan ini diharapkan merupakan masukkan bagi

PT

ASTRA lnternational. Setidak{idaknya

tulisan ini

merupakan cermín kemajuan audit internal baik secãra teori-akademik maupun penerapannya di beberapa perusahaan.

Pertanyaan yang penulis kemukakan adalah

:

_{"Apa yang seba¡knya}

anda lakukan agar auditor internal PT ASTRA International dapat menjaga dan meningkatkan internal control perusahaan ?"

'"'2,11-2000""

DAF'TAR PUSTÁ.I{A

Arerrs, Alvin A. and l-ocblteckc, Janres K, " Àuditíttg : An lntegrated ,4p¡troach ^,.. Liqhr cdirion.

Nes,Jcrsey. Prcnticc llall Iuc, cdisi 1994, 1997, dao 2000.

Barlorv, Ilelberg Cs, "7'1rc. ßusiness Approach to l¡tter¡tal Áudit¡t¡g ". Iìirsr cdition, Johanncsburg, Juta & Co. Ltd, 1995.

Ilodrtar, George Il., aud Wiliams S. lloprvood, "Àccorutitlg [rþrnatiott .tj,.!¡cr? ',, _{Five rh} cdition, Boston: Allyn and Bacon, 1995.

I'Iilo Tugiman, "Parulartgan B(lru

lttenal

,4uctiting". edìsi keenrpar. p"n",lrir _Kuu,riur,

Yogyakarta,2000.

---,"Standor Profesioüal Au¿¡t InÍetn01". edisi kcdua, Penelbit Kanisius, youyakana. _1999.

lìatlifl l-. Richard,\\¡allace A. Wa'da, Loebbeckc K. James a'd Mc Farland G. William ,,/¡¡e¡¡¡¿:/

Auditttlg Pti ciples antl I'echntr¡Ltes". Thc Institute ofhltenlal Auditors, Florida. 1996 Sarvycr Il. l,awrence, Dittc',holèr,4. Morlimer, "lnter ol Auditíng". Iìourth edilron. lïe lustilurc

of Internal

^.uditols,

lìlorida, 1996.

'l'he Inslilutc of ^Cbartered

^ccountants

ln Ëlìgìand & Wales, ,'lnter¡tul Conrral Guidttnce ./òr Directors on the Contl¡ined Code", I-ondon, 1999.

'l'he Institute oflnterral Audifors. ",9/i?n./¿¡ ds !:or ^The Professional Practice o{ Itìrer ûl .tu¿itinq ^. Illoricla. 1995.

Jur¡ral dan Publikasi Lain

Applegate

Il.

Derutis, Ilergman G. I-arvrcnce, and Drdis

K.

Stcpcn. "Measurjns Success Perforrrance". Jor.¡rnal the Iüstitute of httental Auditors. April 1997.

lJirkctt llìll, Barbera Maria, Leithhead Bany, I-orver Maria¡t, and Rocbuck pctc¡.. ^.'GIotrâl

C'ont¡rctcncy Fraure Work Iior I¡rtcmal

^udiling P¡oJect". I'hird Draft Rcp<trt. I'hc lnstitute of hltcnrel Auditer.\, Oklober, 1997.

BreakspearJ [)req,, ^"Ru¡r Is Like a l]usrncss" Journal the Institute of lnteruttl Aut!írt¡rs l.ebntary r998.

I.'iorelly Ii. ì)aul, Iìooney J. CyDtiri¿, "COSO A¡d fhe Iìcdcral Scnfc¡1cing Guidelioes". Journal the

l

stitute of lntet'tral AüdiÍot's, April ^{1997 .}

Krogstad K. ^Jack, Iliclley J. ,Anthouy, " Whe¡e Wc'rc Cong", Journol the Inst¡tute of InternaÌ Aud¡tots, October 1999.

Maynar.d

ll

Grcgg, "lnternal ,A.uditing _{as a} Iìunction of Risk Maoagcnre t\1". Jolrûar rrle Insrirrte of Internal ,luditors, Febmari 1999.

Siu¡ons R Mark, "coso lrascd Auditi^g". Journûr rhe rnsrírute of rnterna/ Audiro¡rs, Dcscmber t997 .

willian G. Bishop III, I)ana R. I{emra¡son, "lÌrc ^yea¡ of the Audit co¡n¡littec,'. Jour¡tal ¡lte ltlstitute oflntc.rnol Áudìrors, Ayxil2000, Vol. I_VII : II.

Ziegcrifuss Ë. Douglas,

"

Measuring Pcrfor¡lla¡rce ". Journol thc Instiurre o.f htrernnl iudirors, Feblualy 2000, \/ol. L VII : L

Disertasi dau _Makalah

lliro

'lugirran, "Pe'kemba'gan Audit lntcmal Irakto¡-fak(oÌ pc'cìuk'ug _cian pe'garuhnya 1'erlrada¡r Kinerja Satuan Usaha ". Kar:'ta IlDlioh, lgg'7.

---, "Niìai Tamb¿h Audito¡ Intr:nÌal dalan Organisasi", Llekaloh I,q,asan penditliken lùren.tal Audít dí Jakart¿¡ tanggal l7 April !999.

--^- -, " Badan Usaha Milik Ncgara dal Se¡1ifikasi

^udìÍor Inlcmal,,, À4okalah patla ll/orkshop Pentl¡ertlayaa¡t Satuan Pengava.san In¡ern ßlJÀlN ¡'ang di.releng¡larakan otah tr,lenig

ßLJÀ1N lt J¿1,¿rt¿ t,ttt¿yal B S;¡rta l, r 1999.

---, "Pengantar Audif Internal", Ba,(r] Pelajaran Intantal Àutliting, l4lìct¡¡uari 2000.

---, "Wajah Auditor lntemal di hidonesia ", ^Makalah disajikn pada Ulang Tahun ke 5 l,plt1 dan Pengukuhan Qualified Internal Aud or ( el/f ) ^{ði Jakarra,} l7 April2000.

.--"--, "llcs¡ron lrofcsi Auditor Iuterlal Mcnglradapi Transforntasi L,ingkungan", ly'aÅa1aÅ tlísojíkan Sentinar Sehai [;akullas Ekonont Unit,ersiías Gunadarnta, Jakarra, 6 Junr 2000.

---, "Paradigrra llaru ,Audito¡ I¡temal Pada Pe¡usahaan", Mokotah disajikatt pada SNA II dan KRNA lI/ yang ¡l¡s¿lenggarakan

/l/

^di Jakar{a tanggal 7 Septernber 2000.

Koi:sbandi¡ah, "Pengarull Sikap Para lr4anajer dan Karyarvan Pelaksa¡a Siste¡l Pengâwasa¡ Iùtcr¡r Pcrusahaan Tcrhadap Kcandalan Infor¡rrasi Kcuangan". Diserrasi Dokror ^pada

I l¡ti¡'ersitas Padjadlaran l]andung, 1996.

Suri¡rto sarnid, "Perrgamh satuan Pengawasar Lrtcnr f)a¡r Gaya Kepcmim¡rinau serta ^persepsi Ilarvaìran Mengcnai Pc¡ilaku

^,fasårì

'l-e¡hadap Upaya Manajcnrcn Dalam Menurgkatkan Irroñtabilrtas Perusahaan". Disertasi tlokror podu [-)nír,ersitas patljatljaran _l]andung,

1996

Inawati Suwardi

:

"Kebijakan Áudit Intern P'l'. IJauk Cenrral Asia /4rti pantingtl\,e _Lltütrk ì,fengorahkan Auclit Intent Menghadapì Tantangan ['erkenbongon,Fllgsl", yplA I Mei

2000.

L a.mpir.arr

f

_"

i.

VODAFONE GROUP PLC

Audit Charter

Group lnternal Audit

Approved _{by the} Audit Comrnittce on 12 Septemlrer 2000 lsue 5

# ^vodsfone

ñ

H È 'rlÈq

j.i

0ur Goals

ldeniiry ând tÉp0n 0n aii sjgnif canl ccntrO y/saknesses ecrcss lle

GroLp worlC-\,/ide

ENs!re lhe Group satisfies l¡le CcrpcËte Gôvernarúe reqNfemells 0i the CciNbi¡ed C0Ce througn the-lLrnbull ^guldaNce

Und€rlake 0ur aclìyÌty to ensLlre that hi0h risk areâs ¿í¿ sLtbj¿ct l0 qreal€r _focirs i¡an ^l0y,' rjsk areas

The way we work

One global te¡m 0f local tæcfers winning witi cuslomm _{llnough qua} lit¡ speed and innovaüon

Put customers first

,l

U0dcstaod our cuslorûIs be et lh¿{ì tlE cômætJtjon

À ,\À'/ays c0{ìsìds üe inp¿cl on our cLrsl0rgs

^

^{Li$en ¿nd} arìtidpate cuslcrners rìe€ds

À D€iÀ,s on ûJr øolrises

^

^8e lasL kiendly and fterit e

'-I

\Lrre ürirqs easret l0{ ixr clst0rnsrs

I'rlove quÌckJy tnto acljon

^

^Cårdlliy consider cplions ánd äctìms

^

^hlo!€ $tÌc$f hon dæislon t0 ¿cri¡n

^

^Use â'c¡n.do'l ælim crisìlated apFr¿dì

.¡' Priofltise \\r0ß of mûS( import?flæ

À Emmvõ p€ople to make dæjsions

^ ldenltly a¡d ^pt0rÌl0te gûoc ¡ustness pr.aclÌce across t¡e 6rcup y,,c¡d-vi Je

À ^,'or. de elr) r,åt]t:ll I0 s1: J. ì::3q¿r€ ìt Ï pct¿1lla ccl:.o, problems

^ ^{Provide the} besl possible piaiÍ0rñr for cur pecple tc devel0p Iiì€i.

careers urjl¡in lne Gtoup

Work as one ie¿m

^ ^{Uicrh toqd.¡e{ to} ortpefi0rm cÐnpel.itcrs

^

^TIUst olhgs arì¡ be Ìrìr9\\¿lüry

¡'

^rt

ìrì an hmesl, dired an¿ ccrìsrdsate l,',?y

a Derþnsr¿{e inÉgiy ¿nd respÊct

^ ^{Cd€Ìx¿te suc6's ånd} leãn frorì nìis{akes

^ ^Sh¿re infcrn¿tjo{ì Koss tlE or_qårHsati0n

f

^{.Eryoy hhat )¡Ir C,î}

Deliver quality and innovation

^

^{Pr¿cùe toÌ¿l} quâllty in al \ve do

^

^{lonov¿re lhro4h id€aT} Þ:0a6ses, Foducls and þchnolcgy

^

^{Be oeaj!€ to} solle trDbl.nrs ^{in rec¡{O} lirc

l

lìeþnlÞsgy Êrslre conllnuùls i!ìtFrr!€tnert

^ ^8e envraorrnerìt¿lly rgsponsòle

Be opan and involvrng

^ 8e opell and apFoidËble

^ ^{ln,,o¡i€ Liie r{h people}

^ Coflrrunicate, inlrm aÉ lsLerì

¡' Be rÊCep{À€ iû new ¡d€s

^ ^{iliscLjss ¿nd} eplâin ¡Êdsi$ts

'ilrink

and acI lìke o!çneß

^

^{C¡,e cie¿r þadership and dieojon}

À ^T¿ke c¡nidered rìsts r0 fr&€ trdjGble oppcrtrnitb

Â. fâfè dæjs¡ans üìil Þndí tu ertÌe crgarisaron

Å Iake full ¿ccoilrtab¡lty l0( decisions aird r6ùlLs

^

Reduc€.0!s $iìik imtroeing q!¿liÌy

^

^Be dÊdicâted aod L¿I.€ fide ^{in wo{k}

S ^vodofone

!l 1

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Eíl

È