QUALIFIED INTERNAL AUDITOR

Lampiran

3.

1

Education and Developmental Programs Professional ^NUln~;cr

Country Qualifications who hold CIA Continuing Professional Development

qualirtcation or Programs

I c(\uiva!ent

Australia CIA cxarnination 103 I Fonnal program requiring 60 hours evcry

{wo years.

130Jjvia Professional Nil No lomia! requirenlcnt, training is --

accounting provided by the National Auditor

quali1ication with General's Office for Public

the federal and state Administration.

coUege of auditors

- -

^{- --_.}

Canada CIA, ClSA Toronto Chapter No {annal requirernent, trairung is 14-1 offered by lIA Inc, the accounting

profession and conference promoters

China Based on work Nil Fonnalised continuing edu~ation

experience - no prograln. Training is provi~('d ^by

fonnal universities and brand1es of the Chinese

exarninations IA association.

Derunark CIA examination 3 ^- Fonnal conti.nUiJ1g education

-

progran~~

Training is provided by the Institute and other professional associations

- , - - - - ."-.~" -

Ethiopia Determined by the Nii No prograrns arc in place.

office of the Auditor .

Ceneral

-

Fra.nce No specific level of A j('" Formal continuing professional education

professional program in place. Trainjl1g provided

qualificJtion but the principally by JIA France Institute is

prom.oting the CIA qualificati()n

-- -

Gerrnany A German language 20 Formal continuing eduG~tion program

version of CIA Training is prOVided principally by the

examination to lw Institute but other institutes like the

offered univ.ersities and public accou.nting firnls

, also provide internal audit trJining

- - - -- - - _ . _ , - ^{~ -.-~} ... -.---.. ~

Ghana No professional l\: i! No formal program. Education and CJualification o[[ered training is offered by the Institute of

Chartered Accountants (Ghana), unJversities and other accounting instructions.

- - - --- ----~-.--. •... .. •..

_._--_

^..

India CIA cxarnination ^1~)J Formal prograln in place useful to

Education and DcveJoprnen:,\1 Programs (Continued) Lampiran 3.2

Country

Italy

Professional Qualifications

Number

Continuing Professional Development Programs

who hold CIA qualificatiol. or

equivaien,

.. _ _ _ _ :c:c. :..c:::.",:.~ : _ _ __;---__ .. - - - - .

·CI_A~-;;;;lin;~;-;~ 6

--'No

(~~~~ai"~ontin;lin!;proiessiona) education prograrn although the Institute provide a range of professior~al education courses and sen"ljnars. Inten"lal audit training is also provided by university postgraduate courses and conunercia!

{inns

-:---+-;:::-- · - - c - - - ; - - - + - · · - · · - · - - - · : - - - j - : - ; - - - ; - - · - - - · - · c - - ; - - - · · - - - - -

Japan CIA examination 1 No ionnal continuing professional

Netherlands CIA examination Professional qualiiication in accountancy (RA) Academk degree in operational

auditing (RO)

education progTiun allhough internal audit education is actlvely proITloted through the holding of scm_mars and conferences tlLfoughout the year. Apart from. the institute no other organisation . prov,ides training (or inten1al auditors S Fonnal prograrn in place. Training is

provided by the Institute, the universities and other cOfnlnercial training and conference organisers - ~

--N-e-v,-' -Z~';l,-M-' d-' - -C~·-"I-cA-ce-x-a-n-1lc-· )-,a-tCi ,-,-,,-,-,,-.

-+-·· ..

-·--~'3-4-"- -.~--- Fo rm a I p fO g r a 11\ in p! a ce, P ^{fO \'} i d ~;ljb)-;--·

Diploilla in Internal employer organisations ol lAs ilnd

Audit accounting finns

I--:---;---~-~---j---·-·~---~--~~ - . - - - -

~or\\'ay Master of 20 For'mal continuing professional ei~~cation 1 program .. Training is pro\'ided by the

I

IJ1stitute and a rM'ge of other professional

I

institutes in No'rv,'ay l\1anagerncnt

CIA examination

l--:cc------~-+~_;_-:----;----_1--.. -~----+_c_~---;---c-·-c·---·---.. ----1

Peru Professional No f0n11al continuing educ.1tion

diploma as a Public program. Trainjng is based on members

Accow1tant suggestions

-S-I'-a-i'-'---··-'--- -r-'r-o-f~~-s-i(·)J--1a-I---j ---]-5-· ---~j Formal continuing professional ed-U(Jt)~;~"'I'

qualification in program. Training is principally provjjed internal auditing by the institute as lew com_mercial

offered by the organisations offer inten1al audit cour5es Spanish institute

(national diploma) CIA examination

-U-~'-i-t c-'d-A-,--a-b--" -C;~·I"S:-Ac-o-,-Cc:':-A:-,-Cc:'::I::' A--1---·-::]-·· ----+:-N"7o-:-1 o-'-·'-l1-acl-c·-O-,-,t-Ci-n-u-cin-g-e-d--u-c-a

l

i on pro p ~

Emirates but members have been surveyed on i

UK---·--- Practitioner in inten1al auditing (FIlA)

USA

MembN In.st-itute ol 1l1ternal Audit (MIlA)

QuaUficat-ion in COlnputer Audit (QICA)

CIA examination

tJ)cir vievvs about trCl.inin g .. _._---,-___ .... ~J

A few CIA'~~'----- No {~rm~l continuing professional i

approx.250J education program although IlA-UK crt.:

I

qualified currently funding research into this issue. 1

10-]5,000

Training is principally provided by the

I

h"lstitute i

Formal continuing education progr'3.!ll

Lampiran 4-. 1

Seperti diungkapkan Sawyer, prafesi internal audilingbaru berkembang pad a tahun 1941 dengan berdirinya The Institute of Internal Auditors. Oi Indonesia organisasi dan pendidikan internal auditing baru muncul antara lain tahun 1980-an, dengan dibentuknya Forum Komunikasi Satuan Peng- awasan Intern (FKSPI) f3UMN/13UMO di Selabintana, Sukabumi pada tanggal

12 Oesember 1985, sementara Yayasan Pendidikan Internal Audit baru ber- diri di Jakarta pada tanggal 17 April 1995. FKSPI BUMNII3UMO ini, rneskipun belum termasuk auditor internal Badan Usaha Milik Swasta, kami harapkan sebagai perintis berdirinya organisasi profesi internal auditing di Indonesia dan tidak berkelebihan kalau dinarnakan Perhimpunan Auditor Internal

Indonesia (PAil). 4

~ Lal1irnya unit audit internal, khususnya SPI BUMNI BUMO, tidak terlepas / dari peran BPKP. Audit internal di Iingkungan BUMN/I3UMO dipercepat de-

ngan kelu:3rnya Peraturan Pemerintah (PP) Nomor 3 tahun 1983. Peranan I3PKP dalam melaksanakan dan memberikan bimbingan dan pembina an di bidang pengawasan, khususnya internal auditing, di Indonesia cukup domi- nan. Di sam ping memberikan pembinaan dan pendidikan bidang internal auditing, tanggal 24 Oesember 1985 BPKP mengeluarkan Norma Pemerik- saan Satuan Pengawasan Intern BUMN/I3UMO. Norma ini meliputi Norma Umum, Norma Pelaksanaan, Norma Pelaporan, dan Norma Tindak Lanju!.

Internal auditing merupakan profesi, maka diperlukan ukuran untuk men- jaganya di samping kode etik yang disepakati oleh para auditor internal.

l3uku ini kami ketengahkan bersumber dari literatur-literatur, khususnya (1) Sawyer -tntemal Auditing dan (2) Standards for The Professional Practice of tntemal Auditing d3ri The Institute of Internal Auuitors, di samping standar audit yang telah karni kemukakan.

Kami mengharapkan prafesi internal audilingdapat segera berkembang di Indonesia. Oleh karena itu, pembaca kiranya dapat memberikan saran dan perbaikan atas buku inL Kami akan lebil1 bahagia apabila para pembaca buku ini atau rekan-rekan lain yang benninat dalam bidang internal auditing dapat pula memberikan ulasan dan tulisan demi memajukan dan memper- kava buku bacaan bidang Internal Auditing.

l3uku ini merupakan perbaikan dari buku kami, STANDAR PROFESIO- NAL INTERNAL AUDIT, yang diterbitkan oleh PT.EF1ESCO anggota WAPI

Lampiran 4.2 ~~

Lumpirutl Sural Kepulusall No.: Kep/l'AII/001/XII1999

SUSUNANPENGURUSPVs~r

J'ERHIMPUNAN AUDITOH INTEHNAL INDONESIA (PAil) MASA BA KTI 1999 - 2003

Dewan Penasehat:

1. Badan Pendiri Perhimpunan Auditor Internal Indoncsiu (PAll).

2. Kelua Umum Forum Komunikasi Suluan Penguwasun Intern BUMN/BuMD.

3. Kctua Yayasan PendidikanInlemai Audit.

4. Kctua Dewan Sertifikasi Qualified Internal Auditor.

5. President llA Indonesia Chapter.

6. Kcpala Sadan Pengawasan Keuangan dan Pembangunan (13PKP).

7. Sekjen l3adan Pemeriksa Keuangan.

8. lnspektur lcndcral Dcpartcmcn KClJangan.

9. lnspcktur Jendcral Departcrnen Dalam Ncgcri.

Kelua Umum Wakil Ketua Urnurn Sekrclaris lenderal Wakil Sckretaris ./cndcral I3cndahara Umum

Wakil13endahara Bidang-bidang

Pcngembangan Protes;

KOll1unikasi dan Humas

Drs. Poedjiono, M.B.A., QIA Huri Setianto, Ak., M.Soc.Sc.

Pharhan, SE, QIA

Drs. Nursiyanto Hadi, M.M., QIA Ora. Amida M. Chaidir, QIA Ibrahim Pulesang, SE, M.M., QIA

I. Ir. Sunamo, QIA

2. Drs. Hadi Ruchl11ansjah Pane, QIA J. Eddy Mahyudin Chal11zie, S.li., Ak., QIA

I. Drs. F. Susantyo, QIA

2. R. Paul Sianturi, S.E., M.M., QIA J. Drs. A. Chal11id Endru, MSi, QIA

Keanggotaan

Kcrjasama Dalam Ncgcri

Kcrjasama Luar Ncgcri

Lampiran

4. 3 L~

l. Drs. H. Abdul Aziz, QIA

2. Edmond R.AL, S.H, CN., QIA 3. [r.M.SidikIIW,QIA

f. P. Djoko 'IJiptadi, SE, QIA

2. Capt. Drs. Samsidik Tardan, Be., Ak, QIA l. Arifin Razak, S.E., M.M., QIA

2. Oky Wardianto, S.E., QIA

Jakarta,l Nopember 1999 Pengurus I'usat

Perhimpunan Auditor Internal Indonesia (PAll)

.' .... .... K.etu.a Umum,) ,

i;/

F l ' . /

( / / \ ^/'1!.~, ()

. ~-:\\C/7h .-~~-- ... =-~

(Drs. l'oedjiono, M.B.A., QIA)