Penilaian Resiko

1 Penilaian Resiko - Internal Audit DIII Perumahsakitan UI

INTEGRATED INTERNAL CONTROL FRAMEWORK

MONITORING:
throughout

CONTROL
ACTIVITIES:
processes, procedures,
safeguards, access security,
authorization

RISK ASSESSMENT:
identify, prioritize, mitigate risks;
ongoing;
wide participation

CONTROL ENVIRONMENT:
tone at the top, infrastructure, compliance;
culture: integrity and competence of people
 Internal Control Structure
Control Activities:
Purchasing limits
Approvals
Security
Reconciliations CONTROL ACTIVITIES
Specific policies
CONTROL ENVIRONMENT
Monitoring:
Monthly reviews of performance
reports
Internal audit function Information &
Communication:
MONITORING
Vision and values survey
Issue resolution calls
INFORMATION AND
Reporting
COMMUNICATION Corporate communications (e-
mail, meetings)
Risk Assessment:
RISK ASSESSMENT
Monthly Risk Control
meetings
Internal audit risk
assessment
Control Environment:
Tone from the top
Corporate Policies
Organizational authority

An internal control structure is simply a different way of viewing the business a

perspective that focuses on doing the right things in the right way.
 Penilaian Resiko
Merupakan tanggung jawab manajemen yg melekat dan terus
menerus.

Alat penting dalam mendesain sistem baru.

Wajib bagi industri perbankan.

Bagian dari standar akuntan publik dan internal audit.

4 Penilaian Resiko - Internal Audit DIII Perumahsakitan UI

 Performance Standard 2010
Planning

Kepala Internal audit harus

membangun perencanaan berbasis
risiko untuk menetapkan prioritas
kegiatan audit yang konsisten
dengan tujuan organisasi.

5 Penilaian Resiko - Internal Audit DIII Perumahsakitan UI

 Implementation Standard 2010.A1

Rencana penugasan kegiatan internal

audit harus berdasarkan penilaian risiko,
yang dilaksanakan minimal setiap tahun.
Masukan dari senior manajemen dan
dewan direksi harus menjadi
pertimbangan dalam proses ini.

6 Penilaian Resiko - Internal Audit DIII Perumahsakitan UI

 Risk Based Auditing

Consider established organization objectives,

Asses the risk through identification,

measurement, and prioritization.

Provides for management risk.

7 Penilaian Resiko - Internal Audit DIII Perumahsakitan UI

 Opsi dalam mengelola resiko
Controlling

Accepting

Avoiding

Diversifing

Sharing and Transferring

8 Penilaian Resiko - Internal Audit DIII Perumahsakitan UI
 Resiko dan Audit Laporan Keuangan

Ada dua tingkat: tingkat laporan keuangan dan saldo akun.

Ditingkat laporan keuangan hrs dipertimbangkan karakteristik

manajemen, operasi dan industri dan sifat penugasan. Pengaruh
ke pelaksana, supervisi, strategi audit, dan tingkat skeptism.

Ditingkat saldo akun terdapat resiko inheren, pengendalian, dan

deteksi.

9 Penilaian Resiko - Internal Audit DIII Perumahsakitan UI

 Karateristik Manajemen
Keputusan didominasi satu orang.

Bersikap sangat agresif thd lap keu.

Perputaran manajemen tinggi.

Sangat menekankan unt mencapai target keuntungan.

Reputasi yang rendah

10 Penilaian Resiko - Internal Audit DIII Perumahsakitan UI

 Karakteristik Industri dan Operasi
Keuntungan kurang atau inkonsisten dng industri.

Hasil usaha sensitif kpd banyak faktor.

Dlm industri yang menurun.

Desentralisasi tanpa cukup monitoring.

Mungkin tidak going concern.

11 Penilaian Resiko - Internal Audit DIII Perumahsakitan UI
 Karakteristik Penugasan
Banyak masalah akuntansi yg rumit.

Ada transaksi atau saldo besar yg sulit diaudit.

Transaksi dng pihak terkait yg besar dan tidak umum.

Ada salah saji dimasa lalu atau masa lalu tidak jelas.

12 Penilaian Resiko - Internal Audit DIII Perumahsakitan UI

 Lima jenis bentuk asersi
Existence

Completeness

Obligation

Valuation or allocation

Presentation and disclosure

13 Penilaian Resiko - Internal Audit DIII Perumahsakitan UI
 Risk Assessment and Control Activities Worksheet - Tool
Risk Analysis

Objectives O. F. Risk Factors Likelihood Actions/ Control Other Evaluation

C Activities/ Objectives and
Comments Affected Conclusion

O= Operational
F= Financial
C= Compliance

14 Penilaian Resiko - Internal Audit DIII Perumahsakitan UI

 Excessive Risks Excessive Controls
Loss of Assets, Donors or Grants Increased Bureaucracy

Poor Business Decisions Reduced Productivity

Noncompliance Increased Complexity

Increased Regulations Increased Cycle Time

Public Scandals Increase of Non value Activities

Internal controls should be proactive, value-added, and cost-effective.

In summary, properly balancing risks and controls makes good
business sense.
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 The Process

16 Penilaian Resiko - Internal Audit DIII Perumahsakitan UI

NGAMBIL CUCIAN DI RUMAH NINGSIH
CUKUP SEKIAN DAN TERIMA KASIH