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  • Contoh Program Audit

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    Wan Aidi
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    1) The audit focuses on compliance with safe and fair procurement by considering economic, efficiency, and effectiveness aspects to monitor and ensure compliance with purchase terms and payment conditions. 2) The objectives are to examine cash and credit purchase transactions, ensure purchases are recorded in the correct period, and that the company has transparent procurement with separation of duties and authorization. 3) The audit work steps include obtaining purchase orders, checking for approvals, comparing documents, verifying account codes, and mathematical accuracy of samples to draw conclusions.

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    Ini adalah contoh dari program audit yang saya susun terimakasih ?

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    CONTOH_PROGRAM_AUDIT

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    1) The audit focuses on compliance with safe and fair procurement by considering economic, efficiency, and effectiveness aspects to monitor and ensure compliance with purchase terms and payment conditions. 2) The objectives are to examine cash and credit purchase transactions, ensure purchases are recorded in the correct period, and that the company has transparent procurement with separation of duties and authorization. 3) The audit work steps include obtaining purchase orders, checking for approvals, comparing documents, verifying account codes, and mathematical accuracy of samples to draw conclusions.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    10 views1 page

    Contoh Program Audit

    Uploaded by

    Wan Aidi
    1) The audit focuses on compliance with safe and fair procurement by considering economic, efficiency, and effectiveness aspects to monitor and ensure compliance with purchase terms and payment conditions. 2) The objectives are to examine cash and credit purchase transactions, ensure purchases are recorded in the correct period, and that the company has transparent procurement with separation of duties and authorization. 3) The audit work steps include obtaining purchase orders, checking for approvals, comparing documents, verifying account codes, and mathematical accuracy of samples to draw conclusions.

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    PROGRAM KERJA AUDIT

    Audit Kinerja atas Kepatuhan Pembelian


    Ruang Lingkup
    Audit Kinerja ini berfokus pada kepatuhan dengan Aman dan Adil dengan memperhatikan aspek
    ekonomi, efisiensi, dan audit aspek efektifivitas (3E) untuk memantau dan memastikan
    kepatuhan pembelian beserta syarat pembayaran.

    Tujuan Audit
    1. Untuk memeriksa Tranksasi-transaksi pembelian diklasifikasikan dalam tunai dan kredit
    2. Untuk mengetshui Transaksi-transaksi pembelian dicatat pada periode yang tepat
    3. Perusahaan mempunyai kewajiban untuk melaksanakan proses pembelian secara transparan
    dengan adanya pemisahan tugas dan Otorisasi.

    Langkah Kerja Audit

    1 Dapatkan Surat Pesanan dan periksa kesesuaian nomor


    urutnya dan pilih 10 SP untuk bulan-bulan tersebut
    sebagai sampel secara random.

    2. Periksa untuk memastikan bahwa setiap pembelian


    yang dilakukan telah disetujui oleh pejabat perusahaan
    yang berwenang.

    3. Bandingkan kuantitas, jenis barang dan lain-lainnya


    dengan Surat Permintaan Pembelian Barang

    4. Cocokkan SP dengan faktur dan supplier.

    5. Periksa kebenaran nomor kode perkiraan.

    6. Periksa perhitungan mathematis dari bukti-bukti


    pembelian yang dipilih sebagai sampel.
    7. Buat Kesimpulan hasil pemeriksaan

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