Buku-Buku
Arens Loebbecke, "Auditing, An Intergrated Approach", 6th, 7'h, dan 8th tahun 1994, 1997, dan 2000.
Barlow, Helberg Cs, "The Business Approach to Internal Auditing". First edition, Johannesburg, Juta & Co. Ltd, 1995.
Bodnar. George H., and Wiliams S. Hopwood, "Accounting Information System", 5 th edition, Boston: Allyn and Bacon, 1995.
Brink Z. Victor and Witt Herbert, "Modern Internal Auditing". 5th edition, New York, Ronald Press Publication, 1999.
Chambers D. Andrew, "Internal Auditing". First edition, London, Pitman Books Ltd, 1981.
Courtemanche Gil, 1986.
"The New Internal Auditing". New York, Ronald Press Publication,
George H. Bodnar and William S. Hopwood, "Accounting Information System". Sixth edition, London: Prentice Hall International Inc. 1995.
L· Hire Tugiman, "Pandangan Baru Internal Auditing". edisi keempat, Penerbit Kanisius, Yogyakarta, 2000.
"Standar Profesional Audit Internal". edisi kedua, Penerbit Kanisius, Yogyakarta, 1999.
---, "Komite Audit". edisi pertama, Penerbit ERESCO, Bandung, 1995.
Ikatan Akuntan Indonesia, "Standar Profesional Akuntan Publik". Bagian Penerbitan Sekolah Tinggi IImu Ekonomi YKPN, Yogyakarta, 1994.
Price Waterhouse. "Improving Audit Committee Performance What Works Best". Tile Institute of Internal Auditors Research Foundation, New York, 1993.
Pickett. K. H. Spencer, "The Internal Auditing Handbook", John Wiley & Sons Ltd. reprented Februairy 2000
Ratliff L. Richard,Waliace A Wanda, Loebbecke K. James and Mc Farland G. William,
"Internal Auditing Principles and Techniques". The Institute of Internal Auditors, Florida, 1996.
Sawyer -B.- Lawrence;- D-iHen-hofor- A; --MDfttmer; "Internal --Auditing"; -Fourth -edition; - The Institute of Internal Auditors, Florida, 1996.
The Institute of Internal Auditors. "Standards For The Professional Practice of Internal Auditing". Florida, 1995.
Jurnal, Publikasi dan Makalah
Applegale B, Dennis, Bergman G, Lawrence, and Didis K Stepen, "Measuring Success Performance", Journal the Institute of Internal Auditors, April 1997,
Bean JL W, James, "The Audit Committee's Roadmap", Journal of Accountancy Januari 1999,
Breakspear J, Drew, "Run Is Like a Business", Journal the Institute of Internal Auditors, February 1998,
Chalil B, Lawrence, "The Value - added Compliance Audit", Journal the Institute of Internal Auditors, June 1998,
Eliason J, Michael, "Compliance Plus Integrity", Journal the Institute of Internal Auditors, December 1999,
Ellen Oliverio Mary and Newman Bernard H, "Optimizing the Internal Audit Function: The Audit Committee's Contribution", A Warrant Gorham Lamont Publication, Summer 1993,
Engel Tarry J, "Revisiting Independence and Outsourcing", Journal the Institute of Internal Auditors, December 1996.
Engle J, Terry, "Managing External Auditor Relationships", Journal Institute of Internal Auditors, August 1999.
Gibson M, Kim, and Me. Eachern M. Stephen, " Auditing: The Once and Future Auditors", Journal of Accountancy, Januari 1998,
Glover M, Steven, Douglas and Marshall, "Internal Auditing Can Help Eliminate Mistakes That Commonly Derail Organization". Journal the Institute of Internal Auditors, February 1999,
Hadori Yunus, "History of Accounting in Developing Nations The Case of IndonesiR Presented at the International Conference on Development Accounting and Finance". Organized by the Departement of Accounting and Finance, University of Birmingham, England, 20-22 April 1988. Diterbitkan oleh TKPA, publikasi No, 1, 1988,
"Provision of Contining Professional Education In Accounting With The Case of Indonesia", Presented at the 1Zh Confederation of Asian and Pacific Accountants (CAPA) Conference, Seoul, Korea; tanggal 17-20 September 1989, Diterbitkan TKPA, publikasi No.2, 1989,
Hiro Tugiman, "Perkembangan Audit Internal Faktor-Faktor Pendukung dan Pengaruhnya terhadap Kinerja Satuan Uasaha", Karya IImiah, 9 Mei 1997,
"Nilai Tambah Auditor Internal dalam Organisasi", Makalah disajikan di Yayasan Pendidikan Internal Audit di Jakarta tanggal 17 April 1999
---, "Badan Usaha Milik Negara dan Sertifikasi Auditor Internal", Makalah pada Workshop Pemberdayaan Satuan Pengawasan Intern BUMN yang diselenggarakan oleh Meneg BUMN di Jakarta tanggal 8 September 1999
"Respon Profesi Auditor Internal Menghadapi Transformasi Lingkungan", Makalah Disajikan pada Seminar Sehari Fakultas Ekonomi Gunadharma di Jakarta tanggal 6 Juni2000
Kalbers P. Lawrence and Timothy J. Fogarty, "Audit Committee Effectiveness An Empirical Investigation of the Contribution of Power ". A Journal of Practice and Theory, 1993.
Kantor Menteri Negara Penanaman Modal dan Pendayagunaan BUMN, "Laporan Hasil Penelitian Personalia Satuan Pengawasan Intern BUMN", tanggal 26 Agustus 1999.
Kim, Gibson, Kurt Pany, and Steven H. Smith, "Auditing: Do We Understand Each Other? "
Journal of Accountancy, Januari 1998.
Krogstad K. Jack, Ridley J. Anthony, "Where We're Going ", Journal the Institute of Internal Auditors, October 1999.
Koesbandijah, "Pengaruh Sikap Para Manajer dan Karyawan Pelaksana Sistem Pengawasan Intern Perusahaan Terhadap Keandalan Informasi Keuangan". Disertai Oak/or pada Universitas Padjadjaran Bandung 1996.
Maynard R. Gregg, "Internal Auditing as a Function of Risk Management". Journal the Institute of Internal Auditors, Februari 1999.
Mc Duffie R. Steve, "A Better Way to Evaluate Internal Auditor Stafft". A Warrant Gorl18m Lamont Publication, Fall 1993.
Ridley J. Anthony, " A Profession for the Twenty-First Century" Journal the Institute of Internal Auditors, Oktober 1996.
Simmons R. Mark, "COSO Based Auditing". Journal the Institute of Internal Auditors, Desember 1997.
The Institute of Internal Auditors. "Statement on Internal Auditing Standards No.16". Journal the Institute of Internal Auditors, Agustus 1997.
---,"Use of Outside Service Providers". Statement on Internal Auditing Standards No. 18, Desember 1997.
---,"Statement on Internal Auditing Standards, No.18". Journal the Institute of Internal Auditors, Februari 1998.
"Kumpulan Makalah-Makalah Seminar Intern asian aI", yang diselenggarakan tanggal 11-14 Juni 2000 di New York.
The Institute of Chartered Accountants in Englad & Wales, : "Internal Control Guidance for Directors on the Combined Code", 7 September 1999
Walz Anthony, '1ntemal Auditing Value Drivers". Journal the Institute of Internal Auditors, Februari 1997.
William G. Bishop III, Dana R. Hermanson, "The Year of the Audit Committee". Journal the Institute of Internal Auditors, April 2000.
Ziegenfuss E. Douglas, " Measuring Performance ". Journal the Institute of Internal Auditors, February 2000.
Professional NumLcr
Country Qu.alifications who hold CIA Continuing Professional Oevelopment
qualifica{io., or Programs
~"~~ - , , - , -~--.-... --.----.- e9ui:,_~~~ .. ~ .. ~ ---.~~ .• ---.-~--.-.~--~-~-
I ta I)' C1A (,A~:lrTl.jnJ.tjon 6 No (onnal continuing pro{essiona) education prograln altllough the Institute provide a raf\gc of professior.aJ education courseS and s(~rninars. Internal audit trair>ing is also provided by university postgraduate courses aJtd cornrnercial (inns
Jap,'" etA examination I
-
No fonnal continuing professional education program although intental audit education is aCtively promoted lhIough the holding of seminars and conferences throughout the year. Apart from the Institute no other organisation prov.ides training for internal auditors Netherlands CIA examination 5 Fonnal program in place. Training isProfessional provided by the Institute, the universities
quaLilication in and other commercial training and
accountancy (RA) conference organisers
Academic degree in operational
auditing (RO)
Nc\"\' Zealand CIA examination or 34 Funnal progranl in place, provided by Diploma in Illtemal employer organisations of [As and
Audit accoW1.ting finns
~or\\'ay Mastel of 20 Formal continuing professional education
Management prograZl"L Training is provided by the
etA examination Institute and a range ci other professional
institutes in Norvvay
Peru Professiona I - No formal continuing education
diploma as a Public program. Training is based on rnernbers
AccoW1tant suggestions
-.
Spain Professional IS ronna1 continuing professional edu(Jtion
qualification In pr·ogram. Training is prlncipaUy provided internal auditing by the Institute as few cOi1unerciai
offered by the organisation ... ,> offer internal audit courses Spanish Institute
- -
..~
(national diploma) CIA exarnination-,"_.
U r t i t e d A J CISA or CA, CPA I No fonnal continuing education prograrn
Emj~_~t_:~
but members have been surveyed on their \,jews about trAining--'~- ~-·--l
UK Practitioner in A f{~VIl CIA's No fonnal continuing professional intenlal auditing approx.,2.S0J education program although IIA-UK are (PIlA) qu~J_iheci_ curre_!tIly funding research into tJ1is _issue. ! Mcrnber lnstltl..;te of Training is principally provided by the
Inte1Tla! Audit Institute
(MilA)
Qualifi('ation in Computer Audit (QICA)
--
... -.-,--~-~~- .-Lampiran 1
Education and Developmental Programs
Professional NU!,~!.:.Cf
Country Qualifications who hold CIA Continuing ProCessional Development
qualification or Prugrarns
I cQuiv.)lent
-- I --
AustraLia CIA exal1linatic:.o 108 Formal program requiring 60 hours every
two years.
Bolivia Professional
---
Nil No forma! require~nent, lraifling :5aCcowlting provided by the National Auditor
qualliication with General's Office for Public the federal and state Adnlinistration..
coUege of auditors - - -
Canada ClA,ClSA Toronlo Chapter No lonnal requirement, training is 1q cUered by ilA me, the accowltin.g
profession and conference promoters
China Based on work Nil FonnaUsed continuing education
experience - no program. Training is provided by
formal universities and branches of the Chinese
examina tions lA association.
Denmark CIA examina lion 3 Formal continuing education program.
Training is provided by the lnstitute and other professional associations
Ethiopia Determined by the f'-.:ii No programs are in place.
office of the Auditor General
France No specific level of /I jcw Formal continuing professional educahon
professional program in place. Training provioed
qualification. but the principally by llA hance Institute is
promoting the CIA qualiJication
--~- - - - -
Gennany A Gennan language 20 Fom1al continuing education program version of CIA Training is provided principally by the exalnination to be Institute but other institutes like the
o{fered universities and public accou.nting {imls
, also provide internal audit training
---_._. ---~ ---~ ... ~-....
---
Ghana No professional I'\ i ~ No fomlal program. Education and qualification offered trainjng is offered by Ule institute of
Chartered Accountants (Ghana), universities and oUler accounting instructions.
" - - - -.~.-... " .. -.. -..
---
. - --India CtA exam.ination J ;;J Formal program i.n place useful to
L l
ri1a-ii'iLi'in -p-roTesslonaf mcmbcrsh'ip.Training is provil'ied by Institu!c of CAs (India) Institute of Cost and \A/arks
1---
Accountants, and other bodies.~-" .. --~----- -~-~~ --.. -,,----_.--."-.. ---~~.-.. ... _ .. __ ._--.-_.-...• _ - - -"
Sumber : LiA," 'l'owards A Gli.lbal Landscape ", third draft report, by Birkett,13arbara Cs, October 1997 pp 34-36.
Lamp iran
3
Yaya.s.aJ\ Pcndidik.a.n lnlemal Audli didtnkan dcog.an Akte Notaris No. 122 atas nama Ny_ Ratna Komala Komar, SH yang disyahkan di Jakarta langgal 17 April 1995.
Pendiri
L Drs. Hiro Tugimrul 2. IXs_ SoMrujono
3. 1r. Martiono Hadianto. MBA 4. Drs. Ida Dagus PU{U SargJl
5. Drs. Sctyanto Pcawirn. Santoso. MA 6_ Sa<W KcndArto
7. Drs. F.X Sriliano Tjokrowlnoto 8_ 1Xs_ Ridwan FatMudin
,9_ Drs_ Aclunad Sa<bianto, MBA 10. Drs. Syaiful Amir
I L Darwis Abdul Rahman. SE
Visl dan Misi Yayasau PcodidikB.[,I luternal Audit (\'PIA) car Vul Yayasan Pard.idikan Inurnal Audit (YPIA)
Mcnee/ok internal Auditor ullggulan kefos dunia