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PPT PM Week 1 Edited

The document provides an introduction to internal auditing, covering its definition, the differences between internal and external auditors, and the three lines of defense model. It outlines the objectives and responsibilities of internal audit activities, including assurance and consulting. Additionally, it references key literature and associations related to internal auditing.

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2 views

PPT PM Week 1 Edited

The document provides an introduction to internal auditing, covering its definition, the differences between internal and external auditors, and the three lines of defense model. It outlines the objectives and responsibilities of internal audit activities, including assurance and consulting. Additionally, it references key literature and associations related to internal auditing.

Uploaded by

meilll130935
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PPTX, PDF, TXT or read online on Scribd
You are on page 1/ 17

MINGGU 1

PEMERIKSAAN MANAJEMEN
Bahan Kajian: Introduction to Internal Audit

Sub-CPMK :
• Memahami definisi internal audit
• Menguasai konsep perbedaan auditor eksternal dan auditor internal
• Mampu memahami dan menjelaskan profesi audit internal
• Memahami three lines of defense
Referensi:
Robert Moeller (2016), Brink’s Modern Internal Auditing – A common
Body of Knowledge, 8th ed., New Jersey: John Wiley & Sons, Inc.
Pickett, KH Spencer (2010), The Essential Handbook of Internal Auditing,
3rd edition, John Wiley & Sons, Inc.
Anderson, Urto L, et.al (2017), Internal Audit Assurance & Advisory
Service, 4th edition, The Internal Audit Foundation Minggu 01 Page 1
Pemeriksaan Manajemen
Materi Perkuliahan
1. Introduction to Internal Audit
2. Internal Control
3. Professionalism: Ethics & Standard
4. Risk Management
5. Internal Audit & Enterprise Governance
6. Fraud Detection & Prevention
7. Ethics & Whistle Blowing Program
8. UTS
9. Internal Audit Processes & Methods
10. Internal Audit Processes & Methods
11. Performing Audit
12. Audit Fieldwork & Testing
13. Audit Finding & Recommendation
14. Audit Reporting & Monitoring
15. Quality Assurance & Improvement Program
16. UAS
02/25/2025 2
Week 1 : INTERNAL AUDIT INTRODUCTION
• Definition of Internal Auditing
Definition of Internal Auditing

Internal auditing is an independent, objective assurance and consulting


activity designed to add value and improve an organization’s operations.
It helps an organization accomplish its objectives by bringing a
systematic, disciplined approach to evaluate and improve the
effectiveness of risk management, control, and governance processes.

PG Page 21 Screen 5 of 16
Kata kunci:
• Independent dan objective

• Melakukan kegiatan Assurance dan Consulting

• Adds value dan improve operations

• Menggunakan systematic and disciplined approach

• Mengevaluasi risks management, control, and governance


Consulting

Assurance

Watchdog
Three Lines of Defense Model

PG Page 76 Screen 5 of 24
Three Lines of Defense – Responsibilities

• Participate in day-to-day risk


1st Line management
Business • Follow a risk process
• Apply internal controls and risk
Units responses

• Oversee and challenge risk


2nd Line management
Risk and • Provide guidance and direction
• Develop risk management
Compliance framework

• Review 1st and 2nd lines


• Provide an independent perspective
3rd Line and challenge in the process
Audit • Maintain objectivity and offer
assurance

PG Page 77 Screen 6 of 24
JENIS PENUGASAN
Assurance :
• Objective examination of evidence

• To provide independence assessment on risk management, control, governance

• Example: financial, performance, compliance, system security, and due diligence

Consulting :
• Advisory & Kegiatan pelayanan klien

• Nature & scope sesuai kesepakatan

• To add value & improve operation

• Example: counsel, advice, facilitation, process design, training


Kegiatan Assurance
Suatu pengujian yang obyektif atas suatu bukti dengan maksud untuk
memberikan penilaian yang independen atas pengelolaan risiko,
pengendalian dan proses governance dari suatu organisasi.
Contoh kegiatan Assurance dapat berupa penugasan assurance atas
kegiatan keuangan, kinerja, ketaatan, keamanan dan uji tuntas (due
diligence)

12
Kegiatan Konsultasi
Adalah kegiatan memberikan advis dan jasa lainnya yang dibutuhkan oleh
Auditee yang sifat dan cakupan penugasannya telah disepakati dengan Auditee
yang bersangkutan
Kegiatan ini bertujuan untuk memberi nilai tambah dan meningkatkan
pengelolaan risiko, pengendalian dan proses governance
Namun tanggung jawab tetap pada Auditee yang bersangkutan

13
Perbedaan
Tujuan utama penugasan:
• Penugasan Assurance:
Memberikan assessment yang independen berdasarkan
pengujian bukti dan informasi

• Penugasan Consulting:
Memberikan saran, fasilitasi, dan/atau training yang
independen, pada umumnya atas permintaan khusus dari
klien
Perbedaan

Siapa yang menentukan sifat dan lingkup penugasan?

• Penugasan Assurance:
The internal audit function determines the nature and scope of the
engagement

• Penugasan Consulting:
The customer and internal audit function agree on the nature and scope
of the engagement
Internal Audit di Beberapa
Sektor
Instansi Instansi
Pemerintah Pemerintah BUMN Swasta
Pusat Darah

Divisi
Inspektorat
BPKP SPI Internal
Provinsi
Audit

Inspektorat
Inspektorat
Kabupaten /
Jenderal
Kota
Asosiasi Internal Audit
Institute Internal Audit (IIA)
Indonesia

YPIA

AAIPI

AAI

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