Nature of Modern Internal

Auditor
Amelia Setiawan
Evolusi Internal Auditing - Aktivitas

Melaksanakan prosedur
pengendalian

Evaluasi prosedur
pengendalian

Evaluasi GRC
Evolusi Internal Auditing - Orientasi

Accounting

Management

Board & stakeholder

Evolusi Internal Auditing - Fungsi

Serupa dengan
auditor independen

Fokus lebih luas

 Fokus Internal Auditor – saat ini
• Memeriksa dan menilai pengendalian
• Memeriksa dan menilai kinerja
• Memeriksa dan menilai risiko
• Memeriksa dan menilai tata kelola
 Laporan keuangan hanya salah satu aspek
saja
 Ruang Lingkup
• Efektivitas dan efisiensi proses bisnis
• Keandalan sistem informasi dan kualitas
informasi yang dihasilkan
• Mengamankan aset
• Kepatuhan pada kebijakan perusahaan,
kontrak, aturan dan regulasi
Siapa yang melakukan Internal Audit?
• In-house
• Outsource
• Co-sourcing
 Kompetensi – Kualitas pribadi
• Integritas
• Semangat
• Etika kerja
• Keingintahuan
• Kreativitas
• Inisiatif
• Fleksibilitas
 Proficiency – standard 1200
• Knowledge (pengetahuan)
• Skill (ketrampilan)
• Kompetensi lainnya
 Kerangka Kompetensi - IIA
• Interpersonal Skill
• Tools and Techniques
• Internal Audit Standards, Theory and
Methodology
• Knowledge Areas
 Kerangka Kompetensi - IIA
• Interpersonal skill
– Influence
– Communication
– Management
– Leadership
– Change catalyst
– Conflict Management
– Collaboration and cooperation
– Team capabilities
 Kerangka Kompetensi - IIA
• Tools and Techniques
– Operational and Management Research
– Forecasting
– Project Management
– Business Process Analysis
– Balanced Scorecard
– Risk and control assessment
– Governance, risk and control tools and techniques
– Data collection and analysis tools and techniques
– Problem solving tools and techniques
– Computer assisted auditing techniques
 Kerangka Kompetensi - IIA
• Internal Audit Standards, Theory and
Methodology
– Definition of Internal Auditing
– Code of Ethics
– International Standards for the Professional
Practice of Internal auditing
• Attribute standards
• Performance standards
 Kerangka Kompetensi - IIA
• Knowledge Areas
– Financial accounting and finance
– Managerial accounting
– Regulatory, legal and economics
– Quality
– Ethics and fraud
– Information technology
– Governance, risk and control
– Organizational theory and behavior
– Industry knowledge
 Perbedaan
External Auditor Internal Auditor
• Independent • Independent/Internal
• Melayani pihak ke3 • Melayani organisasi
• Accuracy & • Future: control  goal
Understandability & objective
• Fraud: Incident concern • Fraud: direct concern
• Independent: fact and • Independent: activities
mental attitude audited
• Review: supporting F/S • Review: GRC
Internal Audit Standard
Standard Global
 Definisi
• Independen dan objektif
• Assurance dan Consulting
• Efektivitas GRC
• Systematic & discipline approach
• Add value dan improvement
 Independen & Objective
• Organizational independence
• Individual objectivity
 Assurance & Consulting
• Consulting tapi harus independen?
 Panduan
• Mandatori/Wajib:
– Definisi
– Kode Etik
– Standard
• Recommended:
– Position Paper
– Practice Advisory
– Practice Guide
 Kode Etik
• Prinsip dasar
– Integrity
– Objectivity
– Confidentiality
– Competency
• Rule of Conduct
– Pejelasan dari 4 prinsip dasar (lihat ex. 1-2, hlm
20)
 Standard
• Attribute Standard
– 1000 : purpose, authority, responsibility
– 1100 : independence & objectivity
– 1200 : Proficiency & due professional care
– 1300 : quality assurance & improvement program
• Performance Standard
– 2000 : managing internal audit activity
– 2100 : nature of work
 Tugas 1
• Jelaskan masing-masing isi standard dan
contoh penerapannya
• Kejakan per kelompok
• Dipresentasikan
Rule of Conduct
Standard