INTERNATIONAL STANDARDS

FOR THE PROFESSIONAL

PRACTICE OF INTERNAL
AUDITING
and CODE OF ETHIC
taufikur@ugm.ac.id
Tujuan Standar Profesi Internal
Auditor (IIA, 2016/2017)
 Guide adherence with the mandatory elements of the
International Professional Practices Framework.
 Provide a framework for performing and promoting a broad
range of value-added internal auditing services.
 Establish the basis for the evaluation of internal audit
performance.
 Foster improved organizational processes and operations.
Link at https://
na.theiia.org/standards-guidance/Public%20Documents/IPPF-S
tandards-2017.pdf
International Standards for the Professional
Practice of Internal Auditing

Attribute Performance
Standards Standards
address the attributes of describe the nature of internal
organizations and individuals auditing and provide quality
criteria against which the
performing internal auditing
performance of these services can
be measured

Implementation Standards expand upon the Attribute and Performance

Standards by providing the requirements applicable to assurance (.A) or
consulting (.C) services
Attribute Standards

1130 - Impairment to
1000 - Purpose, Authority, 1100 - Independence and
Independence or
and Responsibility Objectivity
Objectivity

1300 - Quality Assurance

1200 - Proficiency and
and Improvement
Due Professional Care
Program
1000 - Purpose, Authority, and Responsibility

1010 - Recognition of the

Definition of Internal
Auditing, the Code of Ethics,
and the Standards in the
Internal Audit Charter
1100 - Independence and Objectivity

1110 – Organizational Independence

1111 – Direct Interaction with the Board

1120 – Individual Objectivity

 1130 – Impairment to Independence or
Objectivity
 1130.A1 – Internal auditors must refrain from assessing specific operations for
which they were previously responsible
 1130.A2 – Assurance engagements for functions over which the chief audit
executive has responsibility must be overseen by a party outside the internal
audit activity.
 1130.A3 – The internal audit activity may provide assurance services where it
had previously performed consulting services, provided the nature of the
consulting did not impair objectivity and provided individual objectivity is
managed when assigning resources to the engagement.
 1130.C1 – Internal auditors may provide consulting services relating to
operations for which they had previous responsibilities.
 1130.C2 – If internal auditors have potential impairments to independence or
objectivity relating to proposed consulting services, disclosure must be made
to the engagement client prior to accepting the engagement.
1200 – Proficiency and Due
Professional Care

1210 - Proficiency

1220 - Due Professional

Care

1230 – Continuing
Professional Development
1300 - Quality Assurance &
Improvement Program
 1310 – Requirements of the Quality Assurance and
Improvement Program
 1311 – Internal Assessments
 1312 – External Assessments
 1320 – Reporting on the Quality Assurance and
Improvement Program
 1321 – Use of “Conforms with the International Standards
for the Professional Practice of Internal Auditing”
 1322 – Disclosure of Nonconformance
Performance Standards
2600 –
2000 – Managing
2500 – Monitoring Communicating
the Internal Audit
Progress the Acceptance of
Activity
Risks

2400 –
2100 – Nature of
Communicating
Work
Results

2200 –
2300 – Performing
Engagement
the Engagement
Planning
2000 – Managing the Internal Audit Activity
• 2010 - Planning
• 2020 – Communication and Approval
• 2030 – Resource Management
• 2040 – Policies and Procedures
• 2050 - Coordination
• 2060 – Reporting to Senior Management and the Board
• 2070 – External Service Provider and Organizational Responsibility for
Internal Auditing
2100 – Nature of Work

2130 - Control
2200 – Engagement Planning
2210 –
Engagement 2220 – 2230 –
Objectives Engagement Engagement
Scope Resource
2201 – Planning Allocation
Considerations

2240 –
Engagement
Work Program
2300 – Performing the Engagement

• 2310 – Identifying information

• 2320 – Analysis and Evaluation
• 2330 – Documenting
information
• 2340 – Engagement
Supervision
2400 – Communicating Results

• 2410 – Criteria for Communicating

• 2420 – Quality of Communications
• 2421 – Errors and Omissions
• 2430 – Use of “Conducted in Conformance with the International Standards
for the Professional Practice of Internal Auditing”
• 2431 – Engagement Disclosure of Nonconformance
• 2440 – Disseminating Results
• 2450 – Overall opinions
2500 – Monitoring Progress
2600 – Communicating the Acceptance
of Risks
KODE ETIK INTERNAL
AUDITOR
MENGAPA PERLU
KODE ETIK?
 KODE ETIK INTERNAL AUDIT

PRINSIP ATURAN
(PRINCIPLES) (RULES)
Integritas Objektivitas

Kerahasiaan Kompetensi
Integritas
auditor internal:
1.1. Harus melaksanakan pekerjaannya secara jujur, hati-hati dan
bertanggung jawab.
1.2. Harus mematuhi hukum dan membuat pengungkapan
sebagaimanadiharuskan oleh hukum atau profesi.
1.3. Tidak boleh secara sadar terlibat dalam kegiatan ilegal, atau melakukan
kegiatan yang dapat mendiskreditkan profesi audit internal atau
organisasi.
1.4. Harus menghormati dan mendukung tujuan organisasi yang sah dan etis.
Objektivitas
auditor internal:
2.1. Tidak boleh berpartisipasi dalam kegiatan atau hubungan apapun yang dapat,
atau patut diduga dapat, menghalangi penilaian auditor internal yang adil.
Termasuk dalam hal ini adalah kegiatan atau hubungan apapun yang
mengakibatkan timbulnya pertentangan kepentingan dengan organisasi.
2.2. Tidak boleh menerima apapun yang dapat, atau patut diduga dapat,
mengganggu pertimbangan profesionalnya.
2.3. Harus mengungkapkan semua fakta material yang diketahuinya, yang apabila
tidak diungkapkan, dapat mendistorsi laporan atas kegiatan yang direviu.
Kerahasian
auditor internal:
3.1. Harus berhati-hati dalam menggunakan dan menjaga
informasi yang diperoleh selama melaksanakan tugasnya.
3.2. Tidak boleh menggunakan informasi untuk memperoleh
keuntunganpribadi, atau dalam cara apapun, yang
bertentangan dengan hukum atau merugikan tujuan
organisasi yang sah dan etis
Kompetensi
auditor internal:
4.1. Hanya terlibat dalam pemberian jasa yangmemerlukan engetahuan,
kecakapan dan pengalaman yang dimilikinya.
4.2. Harus memberikan jasa audit internal sesuai dengan
StandarInternasional Praktik Profesional Audit Internal (Standar).
4.3. Harus senantiasa meningkatkan keahlian, keefektifan dan kualitas
jasanya secara berkelanjutan.