How to Establish Internal Audit SOP Syllabus : Bagaimana Menyusun Standard Operating Procedures Internal Audit yang Integrated
19-21 Mei 2011 | The Aryaduta Suites Hotel Semanggi/ Grand Flora Hotel* | Early Bird Fee : Rp. 3.950.000, –
FEE :
- Rp. 3.750.000, – (Registration 3 person/more; payment before May 12th, 2011)
- Rp. 3.950.000, – (Reg before May 5th, 2011; payment before May 12th, 2011)
- Rp. 4.250.000, – (Full Fare)
Setiap organisasi mempunyai tujuan yang hendak dicapai. Untuk mencapainya, organisasi membutuhkan berbagai macam operating system yang berisi berbagai internal control system. Begitu pula dengan Departemen Internal Audit, sebagai suatu unit yang independen, dalam menjalankan fungsi dan tanggungjawabnya, menghadapi bermacam-macam risiko hambatan tergantung dari proses audit serta obyek audit yang dihadapainya.
Agar risiko–risiko hambatan tersebut dapat diatasi dengan kontrol-kontrol yang sesuai dan memadai didalam pelaksanaan audit operasional, finansial, sistem informatika, spesial proyek/fraud dan lain-lainnya, maka perlu disusun suatu kerangka risiko (risk framework) untuk memudahkan dalam meng-identifikasi semua jenis risiko yang ada. Untuk itulah diperlukan suatu Standar Operating Procedures (SOP) yang comprehensive dan integrated.
Sesuai dengan perkembangan zaman dan tuntutan masa kini, SOP disusun berdasarkan “Risk Based Approach” yaitu Enterprise Risk Management (ERM) agar dapat digunakan pada berbagai macam unit operasi sebagai auditee atau obyek audit yang telah menerapkan manajemen risiko.
Selain itu SOP penyusunannya disesuaikan dengan The International Standards for Professional Practice of Internal Auditing dari The Institute of Internal Auditors, Orlando, USA, sehingga isinya dapat memenuhi Standard Practice proses audit serta Code of Ethics bagi auditor pelaksana secara professional.
Setelah selesai mengikuti Workshop ini, peserta diharapkan dapat :
- Memperoleh pengertian bagaimana cara menyusun Standard Operating Procedures (SOP) dengan tahapan proses audit sesuai dengan The International Standards Professional Practice of Internal Auditing dari The Institute of Internal Auditors.
- Mengerti status, posisi dan keberadaan Departemen Internal Audit didalam struktur organisasi atau perusahaan.
- Menyusun Internal Audit Charter sebagai pernyataan fungsi dan tanggung-jawabnya didalam melakukan audit dilingkungan organisasi atau perusahaan.
- Melakukan sosialisasi fungsi keberadaan dan tanggung jawab Internal Audit dan memberikan informasi proses pelaksaan audit kepada semua unit operasi.
- Bagaimana menempatkan Departemen Internal Audit sebagai suatu fungsi yang independen dan strategis yang dapat memberikan nilai tambah bagi organisasi atau perusahaan dengan memfokuskan pada 4 tujuan utama:
- Memastikan reliabilitas dan integritas atas informasi bisnis.
- Menjaga aset organisasi atau perusahaan
- Mempromosikan operasi yang efektif dan efisien
- Memastikan bahwa semua kebijakan, hukum, SOP telah dipatuhi dan tujuan organisasi atau perusahaan telah tercapai.Menyusun Uraian Kerja (Job Descriptions) bagi semua anggota auditors didalam lingkungan Departemen Internal Audit.
- Melakukan penyesuaian dan memutahirkan SOP Internal audit dari masing-masing organisasi atau perusahaan dengan menggunakan Risk Based Approach, Risk Assessment, Control Self-assessment (CSA) COSO.
Metode Penyajian :
Workshop ini akan disajikan dalam bentuk diskusi, pembahasan dan studi kasus disertai dengan contoh-contoh prosedur proses audit. yang terjadi pada statu departemen internal audit pada perusahaan/organisasi yang dikelola secara profesional. Agar lebih komunikatif dan efektif setiap peserta diberikan kebebasan untuk bertanya dan mengemukakan pendapatnya yang berkaitan dengan proses internal audit yang terjadi pada perusahaan/organisasinya masing-masing.
Materi worshop berupa contoh-contoh standard operating procedures dari semua proses audit akan disajikan dalam bahasa Indonesia dan Inggris.
Target Peserta :
Lead auditors, Senior Auditors, Supervisors, Managers dan Director/Head of Internal Audit.
Materi dari Workshop:
A. CORPORATE OPERATING POLICIES
Policy Statement for Controlling the Operations of the Corporation and Subsidiaries
Corporate Audit Policy
The Institute of Internal Auditors
Code of Ethics
Standards for the Professional Practice of Internal Auditing
Minutes Establishing the Audit Committee
Reporting to the Audit Committee
Audit Advisory Committees
Executive Endorsement of the Internal Auditing Charter
Summary of Essential Internal Controls
Proper Business Practices
Addendum to Proper Business Practices Policy – Annual Report Letter
Foreign Corrupt Practices Act (Background and General Information, Corporate Policy, Internal Auditing Responsibilities)
COSO: Internal Control – Integrated Framework
B – OVERVIEW OF THE INTERNAL AUDITING DEPARTMENT
Mission Statement
Continuing General Objectives
Internal Audit Charter – Example I
Internal Audit Charter – Example II
Internal Audit Charter – Example III
Quality Assurance and Improvement
Audit Productivity Measurement: Auditors
Audit Productivity Measurement: Auditors-in-Charge
Audit Process Questionnaire (Audit Customer Survey)
Internal Auditing Operating Policy
Internal Auditing Operating Principles
Reports for Management and the Audit Committee
Objectivity
Due Professional Care and Fraud
Chief Audit Executive Responsibilities
Audit Manager Responsibilities
Auditor-in-Charge Responsibilities
C – AUDIT PROCEDURES AND TECHNIQUES
ANNUAL AUDIT PROGRAM
Audit Risk Assessment/Annual Audit Planning – Example I
Audit Risk Assessment/Annual Audit Planning – Example II
INDIVIDUAL AUDIT PROJECTS
Project Assignment
Project Assignment Form
Budget Revision Form
Project Time Budget
Project Time Record
Audit Objectives and Planning
Audit Objectives and Planning Checklist
Survey Techniques
Preliminary Survey
Flow Charting Documentation Standards
Audit Program
Opening Conference
Evaluating Internal Control
Attributes of a Well Developed Audit Finding
Audit Finding Data Sheet
Audit Work Papers
Audit Work Paper Review
Audit Work Paper Review Checklist
Security and Control of Work Papers
Exit Conference
Exit Conference Summary Sheet
Audit Reports
Audit Report Traveler
Audit Report Follow-up
Project Checklist and Audit Considerations
Post-audit Review Form
Team Appraisals
Reporting on Other Than Audit Assignments Communications
IT AUDITING
Scope and Objectives of the Information System Auditing Group
Data Center/Computer Operations Audits
Applications Systems Audits
Systems Development Audits
Other Personal or Departmental Computing Environment Audit
Responsibilities for Assigned Hardware/Software
PC Equipment Custodian Agreement
Backups
OTHER
Auditor’s right to a Third Opinion
Illegal and Improper Activities
Fraud/Irregularities/Investigations
D – STAFF QUALIFICATIONS AND DEVELOPMENT
POSITION DESCRIPTIONS
Director of Internal Auditing/Chief Audit Executive
Manager of Internal Auditing
Senior Auditor
Staff Auditor
Information Technology Auditor
Knowledge/Skill Levels for Information Systems Auditors: Level 1
Knowledge/Skill Levels for Information Systems Auditors: Level 2
Knowledge/Skill Levels for Information Systems Auditors: Level 3
INTERVIEWING
Applicant Interviewing
Telephone Evaluation Form – Human Resources
Telephone Evaluation Form – Internal Auditing
Interview Schedule
Applicant Evaluation Report
Interview Evaluation Sheet
ORIENTATION, DEVELOPMENT/TRAINING
Orientation Program
Determining Development/Training Needs
Development/Training Appraisal Form
Audit Staff Self Appraisal Form
Preparing Individual Development/Training Plans
Audit Staff Development/Training Plan Form
Assessing Development/Training Progress
External Development/Training Evaluations
Staff Rotation Policy
Professional Certification, Organizations, and Meetings
Professional Organization Meetings/Seminar Report
PERFORMANCE APPRAISALS
Performance Appraisal Templates
Performance Appraisals – Example I
Performance Appraisal Report
Performance Appraisals – Example II
Staff Performance Appraisal Form
Performance Appraisals – Example III
Performance Appraisal Form – Staff Auditor – Audit Assistant
Senior Auditor Performance Appraisal Form
Supervisor Performance Appraisal Form
Manager Performance Appraisal Form
E – AUDIT ADMINISTRATION
Personal Conduct and Independence
Marketing the Internal Auditing Function: An Audit Customer’s Introduction to Internal Auditing – Example I (Sample Copy)
Marketing the Internal Auditing Function: An Audit Customer’s Introduction to Internal Auditing – Example II (Sample Copy)
Internal Auditor Duties Versus Line/Operational Duties
Audit Schedule and Assignments
Time Reports
Time Report Form
Quality Assurance Reviews – Internal Review
Internal Review – CAE’s Questionnaire
Quality Program – Internal and External Assessments
Level Two Quality Assurance Review Form
Level Three Quality Assurance Reviews Form
Audit Customer Survey
Internal Audit – Audit Customer Survey – Example I
Internal Audit – Audit Customer Survey – Example II
Coordination with Independent Public Accountants
Assistance to Independent Public Accountants
Record Retention
Library/Reference Materials
Housekeeping
Workshop Leader :
Bambang Pramono
Telah lebih dari 20 tahun berkarir dalam area internal audit, akuntansi dan IT. Sampai ke posisi AVP, Internal Audit di suatu perusahaan nasional. Ia telah berkarir dalam perusahaan manufacturing, oil and gas dan memiliki pengalaman bekerja di beberapa Negara di luar Indonesia, seperti Australia, Amerika, Perancis dan Filipina.
Lulusan SI dan MBA dalam bidang Akuntansi ini juga aktif di IIA (Institute of Internal Auditors) yang menyebabkan ia diantaranya secara intensive terlibat di dalam pembuatan Standar Pelaksanaan Fungsi Audit Intern Bank. Ia juga trainer dalam bidang Internal Audit untuk berbagai Perusahaan dan pembicara dalam berbagai seminar.
Workshop akan dilaksanakan di Hotel Grand Flora Kemang / Twin Plaza / Kartika Chandra / hotel lainnya di Jakarta yang akan kami konfirmasikan di dalam confirmation letter.
