KUMPlJLAN THANSPARANSI YANG BERHUBUNGAN DENGAN PEMERIKSAAN INTERNAL DAN PENGENDALIAN INTERN SERrA MAKALAH DENGAN JUDUL "PENINGJ(ATAN J(UALITAS AUDITOR INTERNAL DAN CONTROL RISJ( SELF ASSESSMENT"
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HIRO TUGIMAN
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DISAMPAIKAN DALAM SEMINAR AKUNTANSI YANG DISELENGGARAKAN OLEH STIE YPKP BAN DUNG, 7 APRIL 2001
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KAlA
PENGANTAI~
Dalam rangka seminar !\kuntansi yang diselenggarakan oleh STIE YPKP pada tanggal 7 April 2001, saya mendapat tugas memberikan materi dengan judul "Peran Internal Auditor dalam efisiensi dan efektivitas pengendalian perusahaan serta dukungannya terhadap pencapaian tujuan perusahaan".
8erhubung sural permintaan untuk kesediaan sebagai presenter baru saya terima pada tanggal 2 April 2001, maka pad a kesempatan ini saya hanya rr:sllyajikan kumpulan lransparansi yang berhungan dengan pengendalian intern dan, pemeriksaan internal serla salu makalah yang berjudul "Peningkatan Kualitas Auditor Internal dan Control Risk Self Assessment ", yang lelah
saya sajikan dalam seminar tanggal16 Nopember 2000 di Bandung. Demikian maleri ini saya sajikan, semoga dapat bermanfaat bagi peserta seminar.
Bandullg, 7 April 2001
Hiro Tugiman
INTERNAL
PENGERTIAN AUDIT BERUBAH ARENS ( 1994: 1 ) -AUDITING IS THE ACCUMULATION AND EVALUATION OF EVIDENCE ABOUT QUIWrlFlMLE INFORMATION OFIWECONOMICENTITYTO DETERMINE AND REPORT ON THE DEGREE OF CORRESPONDENCE BETWEEN THE INFORMATION AND ESTABLISHED CRITERIA. AUDITING SHOULD BE DONE BY A COMPETENT INDEPENDENT PERSON-
ARENS ( 1997 : 2) "AUDITING IS THE ACCUMULATION AND EVALUATION OF EVIDENCE ABOUT INFORMATION TO DETERMINE AND REPORT ON THE DEGREE OF CORRESPONDENCE BETWEEN THE INFORMATION AND ESTABLISHED CRITERIA. AUDITING SHOULD BE DONE BY A COMPETENT INDEPENDENT .
,------------------------
"Internal auditing is an independent appraisal -r function established within .' an organization to examine and::evaluate its activities as a service " (I.I.A, 1995: 3 ) to the organization" ,' .. ·····.. ·'··'i :: .,.::: ..... ."";,-.;' >,
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UI,nterpai"auditing, is a systematic, objective appraisal:c by, internal' auditors of the diverse 'operations',and controls within an organization , to ," determine'! whether" (1) 'financial and operati~g: inf~rmatio'n is accurate and reliable, (2) risks ..to, jheenterprise ,are identified and minimized, (3) external regulations and . acceptable internal policies and procedures are followed, (4) satisfactory operating criteria are met, (S) resources are used efficiently and economically, and (6) the organization's objectives are effectively achieved· all for the , ,purpose of assisting: members of the organization 'In the effective discharge of their 'responsibilities." (sawyer ,1995 : 5) _,!,." '", .. ..
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Rob Reider, 1999
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PENINGKATAN KUALITAS AUDITOR INTERNAL DAN COTROl RISK SELF ASSESSMENT
HIRO TUGIMAN
"I
!
Disajikan pada Seminar yang Diselenggarakan aleh PT Citra Insan Selaras Tanggal 16 November 2000 di Bandung
Kala Pengantar
Tulisan dengan judul : 'Peningkatan Kualitas Audilor Internal dan Control
Risk
Assessment
" ini
kami
sajikan
dalam
seminor
yang
diselenggarakan oleh PT Citra Insan Selaras pada tanggal 16 November 2000 di Bandung. ,
Mated dalam tulisan ini sarinya diambil dari tulisan - tulisan kami
tanggal14 Februari 2000,17 April 2000, 6 Juni 2000, 7 September 2000, 26 Oktober 2000, dan 2 November 2000, yang kesemuanya membahas audit internal, ditambah hasil klmjl1ng;m YPIA ke British
GelS,
British Telecom,
Vodafone, City University, IIA UK, workshop dengan Prof Andrew Chambers tentang CRSA kesemuanya di Inggris dan KF'N di negeri Belanda yang lalu. Demikian semoga bermanfaaL
Bandung, 16 November 2000
Hiro Tugiman
Daftar lsi
Hln Kata Pengantar ............................. . Daftar lsi ................................ .
II
1. Pendahuluan ........................ .
1
2. Pergeseran Kegiatan Audit Internal dan Aplikasinya .................. ....
3
3. Control Self Assessment ( CSA ) .......... ....... ....................... .... ... .......
13
I
4. The Institute of Internal Auditor United Kingdom ..................................... 15 5. The MSc in Internal AUditing and Management .............................. .
18
6. Audit Internal di Indonesia .....
19
7. Pengendalian Internal dan Audit.
25
8. F'engembangan Kualitas Auditor Internal ..
34
9. Penutup ............................ .
37
Daftar Pustaka Lampiran Biodata
II
PENINGKATAN KUALITAS AUDITOR INTERNAL DAN COTROL RISK SELF ASSESSMENT (olell: HiroTu\Jilllan)
1.
PENDAHULUAN
Pemeriksaan internal atau internal auditing merupakan bidang yang lebih kompleks dan menantang bila dibandingkan dengan profesi lain pada umumnya. Karena sifat sensitif dari pekerjaannya, auditor internal pad a umumnya Illenghindari publikasi dan jarang Illembicarakan hal-hal yang berkaitan dengan profesinya dengan pihak lain di luar lingkungan para al!lditor internal. Hanya dalam sekejap, dimulai tallun 1977 di Amerika Serikat dan tahun 1983 di Indonesia posisi auditor internal, khususnya untuk Badan Usaha Milik Negara (BUMN) dan Badan Usaha Milik Oaerah (BUMO), berpindah dari sisi panggung ke tengah panggung. Auditor internal diminta untuk meningkatkan kualitasnya, di sarnping dalam melakukan pelaporan turut pula berubah. Banyak auditor internal yang kemudian membuat laporan kepada
direktur utama
dan
mengadakan
pertemuan
dengan
dewan
komisaris perusahaan secara rutin. Pada awalnya, para auditor internal sangat gembira atas perubahan yang terjadi secara cepat tersebut. Namun kemudian, ia memiliki alasan untuk berpendapat bahwa pendidikan dan pengalaman yang dimilikinya selama ini tidaklail cukup untuk mengiladapi interaksi yang sering dan sensitif dengan piilak manaJemen, sebagaimana disyaratkan dalam peran barunya selaku auditor Internal. Auditor internal yang dididik dengan metode audit akuntansi atau keuangan yang tradisional cenderung untuk menerapkan gaya bermusutlan dalam melaksanakan tugasnya dan tidak cJisukai 01 ell para manager. Sekarang
auditor
internal
melihat
acJanya
ketidakkepercayaan dari manajemen senior,
rasa
ketakutan
dan
seperti yang sebelumnya
pernah ia dapatkan dari manajemen tengah. Apakah hal tersebut merupakan
2 suatu yang harus selalu dihadapi oleh auditor internal '; Apakah auditor internal harus dipandang sebagai orang yang selalu membawa belita buruk pada saat ia akan melakukan tugasnya ? Hal yang dibutuhkan oleh auditor internal sa at ini adalah pandangan yang luas serta pemahaman terhadap berbagai proses manajerial dan yang berkaitan dengan manusia yang mendasari fungsi internal auditing. Auditor internal dalam melakukan audit harus melakukan pendekatan holistik yang menyadari bahwa para manajer dan pihak yang diaudit merupakan pribadi yang kompleks yang berjuang dalam suatu lingkungan yang menghasilkan berbagai macam tekanan profesional. Oleh .karena itu auditor internal harus
bertindak profesional dalam
segala hal, agar ia tidak dipandang sebagai seorang pemangsa yang tidak
,
dapat diduga tingkah laku dan tabiatnya. Sikap inilah yang ingin diperbaiki oleh
para
praktisi
aud;t
internal,
seperti
yang
dikemukakan
oleh
Courtemanche ( 1982 ) :
However, auditing will be well advised not to be the one to provoke a dispute and that behaves professionally in every way, in order to avoid being viewed as an unpredictable predator by the organization at large. Saat ini mengelola audit internal harus bervisi bisnis. " I run the audit
departement as a business, we're always trying to make sure we're adding value ", Anita Dennis ( ,Journal of Accountancy, Nopember 199811101.96 ). Measuring performance: A new research study identifies the top five performance measures for evaluating internal audit departernent effeclivness (1) Staff experience; (2) auditing viewed by the audit Committee, (3) management expectations of internal auditing; (4) percentage of audit recommendations
implemented;
and
(5)
auditor
education
levels.
(Ziegenfuss, JournalllA, February 2000, Vol LVII: I pp 36·44). Periksa larnpiran III.
Pendekatan kemitraan dalam audit internal dalam pelaksanaannya dibeberapa perusahaan telah dikembangkan menjadi pendekatan Cotrol Self
Assessment atau CSA; dimana auditor internal bertindak selaku fasilitator.
3 ( Richard P. Triter, CSA I Facilitation Services
CSA Sentitel, May 1997 ).
dipertajam menjadi
Bahkan Prof
Canbrid9c, Massachusetts; Supplement to
Andrew Chambc;rs tcntang CSA ini
Control Risk Self Assessment atau
CI~SA
( YfOlA
Chambers, London 29/9/2000 p.1 ).
2. PERGESERAN KEGIATAN AUDIT INTERNAL DAN APLIKASINYA 2.1 Kegiatan Audit Internal Hasil survai sudah agak lama, namun dapat memberikan gambaran tcntang pcrgcscran kegiatan audit internal. Survai yang dilakukanoleh the Institute of Internal Auditors ( IIA ) tahun 1979 ( Chasin 1988 ) menunjukkan bahwa laporan auditor internal makin ditujukan kepada level manaje'llen yaWl lebih tinqqi yaitu tahun 1979 sc;ilc;sar 71 % jauh lebih besar bila dibandingkan tahun 1968 hany;) 47 % dan bahkan hanya 30 % di tahun 1957. Laporan survai I-Ia/vard Univc;rsity ( Chambers, 1981 ) mc;nunjukkan bahwa audit internal telah mcnangani sekitar 30 % efisiensi dan efektivitas kegiatan
perusahaan.
Oi
samping
itu audit
internal
semakin
banyak
memberikan pelayanan kepada manajemen di mana aktivitas audit tidak lagi telrukus rJ<:ld<:l lJid<:lI'Y keuLHlYClll fiClillurl [cluh banyuk kc bidang opcrasional antara lain produksi, penjualan, distribusi, dan personc;l. Hal ini nampak pada informasi di bawah. bidang-bidang di luar kcuangan semakin banyak mendapatkan perhatian audit internal. Cakupan Audit Internal di luar Bidang Keuangan Bidang -- ..
---..
-.--~.'~'~
.--,~"~
..,--
... ----....
EOP MIS Organization --_..
1964 ( % )
1975(%)
64
79
48
60
~
I I
44 ____J ______ ...
63
4
Informasi berikut menunjukkan IJahwa secara keseluruhan keqiatan audit bidanq keuanqan dad auditor internal mcnurun dari 73 % di tahun 1968 menjadi 58 % di tahun 1975 (IIA US, 1976; IIA Uf(, 1971)
Pmporsi Laporan Auditor Internal Bidanq Keuangan 1968
·1 I
(%)
.. (O~) __
UK (per UK survey)
Not availabie
89
US and Canada
Not available
61
Else where
Not available
i
World wide
Hasil
1975
survai
IIA
(1980)
73 ---- - - -
mengemukakan
I II
:: J bahwa
latar belakang
pendidikan auditor internal tahun 1968 sebanyak 65 % bidang keuangan dan turun menjadi 56 % di tahun 1975 dengan dilengkapi spesialis bidang EOP, hukum, pajak, dan teknisi. Oi samping komposisi staf audit internal di atas, yang mendalami spesialis komputer pada tahun 1976 mencakup 8 % dari seluruh karyawan di audit internal. Hal ini dapat dimengerti sebagai akibat kemajuan IPTEK, khususnya komputer. Oleh karena itu, di Amerif:a Serikat sangat populer ungkapan : "All internal auditors must be computer auditors". Pada tahun 1975, hasil survai di 500 perusahaan telah dibentuk audit komite, 77 % auditor internal secara teratur mengadakan pertemuan dengan audit komite. Hubungannya dengan auditor eksternal (di Jerman) pada tahun 1973 sebanyak 92 % auditor internal bekerjasama dcngan auditor eksternal, sedangkan pada tahl1n 1965 baru 65 %. Tentang attitude dan role auditor internal Pittsburgh mengqambarkan sebaqai berikut ( Sawyer, 1996 p.1225 ) :
Allitucle dan Role Auditor Internal ----------
i
I Attitude
Number
I -- --
I_N__e"ga,l,tiv_ec_____ __
________ -1
__1_:1:_ ___
2_6c__ 1 ___________:c
20
Neutral
!_~?~i:t:i__v:_ec_______
__
_____ +__________1.~O
48
_2_ _4____ _ 2
__________ 1
1
Mixed ___
__
I
_ _______ j _____42_~ ___ +-------------1cO-Oc-
Role
i
%
Teacher
3
Policemen
15
------------------------------------- - - - - - - - - -
11 --~
58 ------
_AttO!'2e.L_~ _________ ______6_ _____3~_
___
Mixed
2
8
I
-=~=--=-==_==_~-~ 26_-=t--:;()oj Sumbel : Neil Churchill research, Pickett, 2000 p 77_
Dari hasH survai ternyata auditor internal allitude hanya dipandang positif 24 % dan rolenya sebagai guru atau penasehat hanya 11 %. Penelitian yan(J dilakukan IIA terhadap IIA. Juni 2000 Illn 44-45 )
179 anggotanya ( Jurnai
rnernberikan garnbaran berikut ini.
(1) Ternpat bekerja
1-L__ _
Jenis Organisasi
Perusahaan Publik
Persentase
47
Pernerintah Swasta ( private) Nirlaba ( nonprofit ) Jurnlah
18
8
100
6 (2) Bidang penugasan
Jenis penugasan
Persentase
Audit Operasional
32
Review pengendalian internal
18
I Konsultasi
14
Audit kepatuhan
11
Audit keuangan
10
-_~_~-~_-_~- _-_~ _=~_-_-_ =- _I-_· ~:
L_J:_:i:_ . Pelaksanaan
audit
internal
dari
' .:-._-1-:0 ___
beberapa
j
perusahaan
menggambarkan telah terjadi pergeseran kegiatan secara drastis yang nampak pada uraian berikut.
2.2 Audit Internal di KPN (Telkom Belanda) ( Hoafd Audit I
Audit Area: 1. Operational 2. IT
3. Ouality 4. Investigations 5. No Financial Auditing ( Outsourced to the External AuditorPncewaterhouse Coopers) Developments 1
Environmental
2
Privacy
3
Tactical and Strategic Issues
7 Number of Employees of Auuil KF)N FTE's
56
I arget
60
Remarks: 1. 2. 3. 4.
In 1999 19 people left, 21 joined I
Professional Background 1. CPA
2. Operational Auuit
3, IT Remarks: 1. 2. 3. 4. But
A reascnaiJIe good training budget Most people have a university or college backgroud IT curriculum (at least cisa level) Social/Communication Skills training on the job is important r
Issues: 1. More technical background 2. Combination of TI 3. Role in joint ventures 4. How to maintain/improve quality 5. Challenge to the people.
2,3 Audit Internal di Centrica ( British Gas) ( IA Cenlrica - YPIA 25/9/2000 )
(1) Corporate Governance - "a sound system of internal control", the board to judge 1. Risk acceptable for it's particular business. 2. The threats of such risk becoming real.
8 3. Companies ability to reduce the impact/incidence
011
the busilless.
4. Costs and benefits of controls. 5. What are key risks> reputation 6. How are they identified, evaluated and managed. 7. Assess the effectiveness of internal control having particular regard to impact of reported weaknesses. 8. Consider whether remedial action is taken proptly. 9. Do findings indicate a need for a more extensive monitoring of internQI control reviews have been undertaken. 10. Ensure that all aspects of internal control are reviewed .
.(2) Control Risk Self Assessment Outline
~l
~
L~_,~. _.~_
/
.-.--.--~
Senior MQngement L __._._.. _...._....'._ ..~ .........._._ ..__..--..- - - - - - - -•..- ..- .. Middle Management & Staff --.~
...
-.,~,,~----
..-.
.
..
~
.
·--·-··-·1
Audit Committee
~
---
I
J
9
2Jl /\udit Internal di Vodafone (Anak Perusdh
2.5 Audit Internal di Bank Central Asia ( BCA ) ( Ka.IA BeA • YPIA 1/5/2000 )
(1) Struktur Organisasi BeA
internal
Audit
_=_ [ -
[.I~. ,...........1-----,
Dlrektur
Olfektuf
LJI;;Jnla
Kredlt ~
Direktur Treasuri & international
r= . ~.~L~.l ~1_l J
. irektur
Operasl & Customer [] BankmG
.... ,,~.~.--~-.
~--
[Direktu
r
Keuangan &.
Direktur Kepatuhan
pernbina~l Wilavah
.------.--"
,---.
(2) Strategi Usaha BeA
Strategi 1. Memperkuat posisi BeA sebagai saran pembayaran na·lsonal
Sasaran 1.1 Pendapatan Fee Income 1.2 Sumber pendanaan berbiaya rendah 1.3 Jumlah nasabah yang besar
.
10 2. Meningkatakan AktivCl Produktif
2.1 Meningkatka laba dan pilllgS2 pasar 2.2 Menekan risiko kredit
3. Meningkatkan Aktiva Produktif yang menguntungkan
3.1 Customer-focused organization 2.2 Manajemen risiko 3.3 Good corporate Government
(3) Audit Internal BCA a. Hasil review ekstern Memenuhi SPFAIB yang mensyaratk,lfl external I'eview terhadap fungsi audit intern bank dilakukan sekali dalam tiga tahun, telah dilakukan review oleh KAP Siddharta Siddharta & Harsono terhadap fungsi
audit
intern
BCA
pada
bulan
Desember
tahun
1998.
Berdasarkan hasil review, pelaksanaan fungsi audit intern BCA dinyatakan sesuai dengan ketentuan SPFAIB. Sehubungan dengan hasil review diperoleh beberapa rekomendasi untuk meningkatkan kualitas dari Divisi Internal Audit BCA kearah The Best Practice, antara lain sbb : 1) Independensi Direkomendasikan
untuk
melakukan
sentralisasi
fungsi
audit
innternal dibawah Divisi Internal Audit. 2) Profesionalisme Mendorong staf pada level-level tertentu (minimal Kepala Biro) untuk mengikuti ujian sertfikasi. 3) Pelaksanaan Audit Direkomendsika untuk menyusun kembali pendekatan audit yang lebih
mengarah ke Pelaksanaan Audit berdasarka resiko ( Risk
Base Audit Approach ).
11
I). Tindak lanjut rnenuju £lest Practice.
1) Struktur Organisasi Sebagai tindak dari audit ekstern, pada bulan Januari 2000 dilakukan
reorganisasi
terhadap
lungsi
audit
internal
BeA.
Sebelurnnya fungsi audit internal BeA dililksanakan oleh Divisi Internal Audit yang berkedudukan di KP dibantu oleh Urusan Audit Wilayah berkedudukan di ernpatbelasKator Wilayah diseluruh Indonesia. Urusan Audit Wilayah bertanggung jawab kepad Kepala Akntor Wilayah, narnun rnerniliki hubungan fungsional dengan Divisi Internal Audit untuk keperluan pernbinaan clan koorclinasi kerja. Dalarn
reorganisasi
tanggung
jawab
Urusan
Audit Wilayah
clialihkan baik secara fungsional rnaupun operasional clibawah Divisi Internal Audit. Struktur organisasi Internal Auclit (DIA) yang berlaku sa at ini clapat clilihat pacla halarnan berikut. 2) Sertifikasi Telah clirnulai pengirirnan staf audit intern BeA untuk lilengikuti prograrn sertifikasi Qualifiecl Internal Auditor. Larnpiran V. 3) Pendekaian Auclit I.
Risk
Basecl
auclit
planning
men()gunakan
macro
risk
assessment suclah cliterapkan 'I.
Risk Basecl audit process menggunakan micro risk assessment seclang clisusun rancangannya.
12
2.6 Edison International Ltd.
Sebagai
gambaran,
kualifikasi
auditor
internal
dari
Edison
International, Inc. yang dikemukakan oleh Joe Ruiz, CF)A, Viu) President & General Auditor, Edison International. Inc. pada konperensi internasional yang diselenggarakan oleh IIA tanggal 11-14 Juni 2000 di New York antara lain dikemukakan tentang personalia auditor internalnya sebagai berikut : Latar belakang pendidikan auditor internal.
(1)
•
•
Accounting Business Administration Chemical Engineering Communication Computer Science English Environmental Resource Management Finance
• •
• •
• • • •
• • •
• •
• • •
Geology Industrial & System Engineering Information System Mathematics Mechanical Engineering Nuclear Engineering Social Science Taxation
(2) Pendidikan auditor internal. • Advanced Degrees
38%
• Bachelor's Degrees
62%
(3) Sertifikasi dari 136 auditor internal adalah : 37 - Cel1ified Internal Auditor 30 - Celtified Public Accountant
12 - Cel1ified Information System Auditor 18 - Certificate in Environmental Auditing
8 - Certified Fraud Examiner :3 - Profesional Engineer
28 -- Other (4) Pengalaman kerja auditor inter". ,:alam bidang : • •
Banking Construction
• •
Insurance Oil & Gas
13 • •
Government /-Iealth Care
• •
Real Estate Telecommunications
(5) F'engalaman kerja (tahun) auditor internal:
• • • •
Lebih 15 tahun 15 tahun 11 6 10 tahun 0 5 tahun
27 % 16 % 17 % 40%
Oari data yang dikemukan oleh Joe Ruiz tersebut auditor internal tidak harus berlatar belakang akuntansi, tetapi : (1) Meliputi berbagai disiplin ilmu yang merekfleksikan kultur, sifat usaha dan kebutuhan teknis perusahaan yang bersangkutan. (2) Memahami service yang dibutuhkan oleh organisasi dalam menghadapi berbagai resiko perusahaan
3. CONTROL SELF ASSESSMENT ( CSA )
'Self assessment can be considered as a necessalY activity aimed at self preservation. Finding and correcting weaknesses in a company's before such weaknesses cause the business to fail. It an indcator as the health and fitness of an organization and a gauge to its ability survive and prosper'. ( Keilh Beasley, Self Assessmenl - A Tool for Inlergraled Management, Published by Stanley Thornes, Cheklenhan, ISBN 0 7487 2060 X, 1994 )
CSA can be defined a a proces whereby management and staff meet together to identify riks, asess and evaluate whether controls are in place to mitigate risks and, if not, develop action plans to introduce the requisite controls. This process in carried out in collaboration with intenal auditors who act as facilitators in the process. CSA originated in the late 1980's in response to a number of changes in the commercial environment. An internal audit team comprising Bruce McCuaig, General Auditor, Tim Leech and Paul Makosz who worked for Gulf Canada Resources Ltd.
14 was instrumental in the early development of CSA The success this team had at Gulf Canada led to CSA expanding rapidly throughout the public and private sectors of Canada, and south to the U.S.A. Europe, South Africa and Australasia have since followed suit. ( Dave Lawler, Group Auditor, Commonwealth Bank of Australia)
Lingkup pekerjaan pemeriksaan internal harus menluiputi pengujian dan evaluasi terhadap kecukupan dan keefektivan sistem pengendalian internal yang dimiliki oleh organisasi dan kulaitas pelaksanaan tanggung jawab. Untuk dapat
melaksanakan
tugas
dengan
baik
auditor
internal
sebaiknya bersertifikat., termasuk dalam keahlian CSA
Auditor of the future: .:. .:. .:. .:. .:. .:.
Control Facilitation Psychology Interpersonal Statistics Consultants
CSA
( Paut G. Makosz, CEO PDK Control Consultlf1g International Ltd. PO. Box 22310, Bankers Hall, Calgary, Canada T2P 4JI )
Penerapan CRSA di CENTRICA ( British Gas - YPIA 25/9/2000 ) menggambarkan bahwa temuan audit dari tahun 1999 ke tahun 2000 menunjukkan peningkatan yang Gukup berarti. Demikian pula dalam tindak lanjut hasil audit mencapai lebih dari 95% Temuan audit (Audit Findings) tahun 2000 sebagai berikut :
15
1200 1000
800 600 400
---------3
200
o 2
3
Priority
Keterangan • 1. CSA findings 1999 2. CSA findings 2000 3. Audit findings 2000
Control Risk Self Assessment baca lampiran 1. 2. dan 3.
4. THE INSTITUTE OF INTERNAL AUDITOR United Kingdom ( IIA UK information - YPIA 5/10/2000)
This document presents the head line findings from the first survey to which some 150 organisations responded. coveri;lg over 2000 internal audit positions. From this high respons level some useful conclusions can be drawn about stClfiing and salaries within internal 3udit.
16
4,1 All Industries analysis
Approximate salaries by length of service and backgroud
I-~--Years of internal audit ~~e.:q?~r~ence __
.-~-~--
traine
t
.~_~ =~=-~i= ._.L_~
1-----
I ____L !--~- 1----~~~. AV .. ~,563 _ _ 21,3:33__ 19,000 _
--
0-2
3-4
5-6
30,000
33,000
30,000
40,000
32,600
AV
20,177
23,769
25,308
21,125
22,427
22,561
La
11,000
HI
40,000
75,000
55,000
40,000
55,000
53,000
AV
24,224
29,205
30,039
23,647
27,965
27,016
LO
16,000
HI
88,000
88,000
88,000
88,000
88,000
88,000
AV
29,650
34,955
34,525
29,227
33,162
32,304
19,000
~ ,000
12,000____ ~~.::12"',.,,0'"_00=_.~__ +-:lcc4"-,4:.::0"'0__l
_
1~Q()O__
J~Jl()Q . ____ .1..~400 __
_S(),oQ____
88,000
88,000
88,000
88,000
88,000
88,000
AV
33,067
39,233
42,115
35,944
38,354
37,743
90,000
88,000
II 41,494
41,352
!
21,200
i
I HI I AV I
12Oi'0~0~0~...J-!13 ,000_-1--'1,-,1-'..:,O~O-=-O_ _+-,-1::cO'cc O;::OO'-__l-,-leel'cc4::c00"----1 -1_c.:
HI
l__ ~~_ . LO 10+
16,75.o_.__ ._. .J 7,61§_.. __ I-1§-,-~
30,000
---~-
I 7-10 , i
~-
~_ ,,~~rience _______._ _._.f ___._... __ ~~_£ __._. ___E__
HI
LO
I--
. ______.:_.__
~~~T~~~~~d- -~-~~~'~j.-.~~.g~~::~~~n.~--- -.-~r:~;~~;;~~- ~. Avera~~ I
Internal a
22,000 ._-"--88,000
_l2_L
OOO_
I 95,000 !
37,610
37,200
I
17
4.2 Death of the Career Auditor How long people speed in internal audit? Many Organisations prefer to retain a handful of career auditors to act as the backbone of the departement. This gives a departement the continuity it would otherwise lack.
_.Industry / Years
-Banking. building societies & insurance
0-2
3-4
5-6
7-10
10+
%
%
%
%
%
30
20
13
14
23 23
--
r--Other financial services
21
25
22
9
Central Government
14
18
20
19
24
2
6
-_.-
-Health
20
29 '---28
---_._--_._--------------- ------------+----- ---- ---Local Government
11
-.---------.---.------------Not for profit organisations
-----------------_. Other public sector
__ _--..
8
18
17
46
-------- - - - ---------f----25
33
21
8
13
11
28
17
-------- - - -
28
---
16
------------------------1------ ----t---· -----~---_Manufacturing and engineering Media and leisure
~:_I~-a_~-lo-m-munications Utilities Other privte sector L-. __ ,, _ _ _ _ _
._
_t_O _~~_:_l~_L:__ ~~O 34
_______-_--_
18
._:
i
29
4
__
, 15
~~~~=:'~~ ._~-. ~:-. 5~_7~_E:~~ 32
54
-I
I8
-
0
!6
________ 1._._._______ .___ 1.
__ --.
18 5. THE MSC IN INTERNAL AUDITING AND MANAGEMENT (City University pl- YPIA 4110/2000 )
The MSc in Internal Auditing and Management [~--.-~-.-.--~-----~---
Subject -"--'---'~~'~-~"
-~
,---Units
--
Hours
Assessment
-.~.-.-
~"--,--"
STAGE 1-PART 1 Financial accounting
1
32.5
Coursework
Management accounting
1
32.5
Coursework
Organisational behavior
1
32.5
2 hour examination
Consepts of control
1
32.5
2 hour examination
Audit practice
1
32.5
2 hour examination
Informatio[l system auditing
1
32.5
3 hour examination
Advanced information system auditing
1
32.5
7
227.5
Total
T
1
12 month full-time course
36 month part-time course
______i ________,-----,.__._ .__l-_ _-. Units
Hours
Assessment
STAGE 1-PART? Operatinal auditing
2 hour examination
50
Finance
0.5
175
Coursework
Marketing
0.5
15
Coursework
Human resource management
0.5
15
0.5
175
Coursework
0.5
175
Coursework
, Management of the internal audit depart. Operational management Business policy
I
1 hour exam!natJon
50
Case Study Presentation
! Corporate governance
0.5
15
Coursework
, COn'U1t!"9 skIlls
05
15
I Coursework
I1---' Research methods .----.---.------------
a5
15
'NfA
/--- -~=_ Gr~:~~tal~=_-t}3
2275 455
- I I
STAGE" - Dissertation 10,000 - word dissertation relating to internal auditing and management.
19
6. AUDIT INTERNAL DIINDONESIA
6.1 Hasil Penelitian Penulis Tahun 1997 Pada tahun 1997 penulis telah melakukan penelitian (Karya IImiah, 1997) yang hasilnya nampak bahwa dari 207 Kepala SPI BUMN I BUMO yang telah belajar auditing sebanyak 33 orang atau 16 %, dengan pengertian audit akuntansi seperti yang dipelajari para calon sarjana akuntansi, calon akuntan atau auditor independen. Hasil survai terhadap 107 Oireksi BUMN/BUMO terhadap kemampuan dan kontribusi auditor internal dalam perusahaan memberi jawaban sebagai berikut:
'---"-'--'--'--'-'-1--'--"-'-'--'--Uraian
Persentase
c--------.-----..------..---.-- ..--.. -.....-.-.. --a. Kemampuan auditor: 1) Sangat baik
II'
2
2) Baik
48
3) Cukup
50
4) Kurang 100
Jumlah b. Bantuan auditor:
I
1) Sangat membantu
33
2) Cukup membantu
65
___~~u~an=-~~:ban~~
______ ......... .
Jumlah
.-----~.-------------.----
2 100
20
6.2 Hasil Penelitian Prof.Dr.Hj. Koesbandijah Kesimpulan disertasi Koesbandijah (1996) antara lain: a.
Sistem pengawasan intern pad a : (1) perusahaan BUMN merupakan suatu perintah (mandatory); (2) perusahaan PMA sistem pemgawasan intern tidak dilembagakan (built in); dan (3) perusahaan PMDN sistem pengawasan intern bukan merupakan keharusan (compulsory).
b.
Pada perusahaan BUMN eksistensi sistem pengawasan intern memang telah dtgariskan (mandatory),
pengawasan secara nyata memang
dilaksanakan namun tidak dihayati sebagaimana seharusnya karena kendala SDM baik secara kualitas maupun kuantitas tidak memadai.
6.3 Hasil Penelitian Prof.Dr. Suripto Samid Kesimpulan disertasi Suripto Samid (1996) antara lain adalah : Satuan
pengawasan
mengembangkan
intern
diharapkan
profesionalisme
dapat
dalam
meningkatkan
dan
pengawasan
agar
bidang
mampu melaksanakan tugasnya sebagai pembantu direktur utama sesuai dengan fungsinya. Demikian
pula
suasana
yang
pemeriksaan
mengutamakan
pendekatan
hendakr.ya
SPI turut menciptakan
kondusif
partisipatif
(participative
artinya
dengan
approach),
agar
pelaba').]an pemeriksaan dapat bantuan dari orang atau bag ian yang diperiksa dan berupaya agar pengawasan menjadi suatu yang menarlk d;:m bukannya sesuatu yang harus ditakutl
21 6.4
HasH Penelitian Kantor Menteri Negara Penanaman Modal dan Pendayagunaan BUMN Hasil penelitian Kantor Menteri Negara Penanaman Modal dan
Pend8yagunaan BUMN ( Laporan tanggal 26 Agustus 1999 tentang personalia satuan pengawasan intern BUMN ) di dapat informasi berikut : a.
Jumlah BUMN yang diteliti sebanyak 136 perusahaan
b.
Personalia yang bertugas dilingkungan SPI sebanyak 2.796 orang.
c.
Tingkat pendidikan umum auditor internal : (1) 44 % berpendidikan SLA - 03; (2) 53 % berpendidikan S1; dan (3) berpendidikan S2 sebanyak 3 %.
d.
Status penugasan tenaga dilingkungan SPI sebesar 89 % sebagai auditor dan 11 % non auditor.
e.
Kualifikasi auditor internal sebesar 13 % telah bersertifikasi Qualified Internal Auditor (QIA) dan 87 % belum bersertifikasi QIA.
6.5 HasH Penelitian Penulis Tahun 2000 Penulis sedang melakukan penelitian " Pengaruh auditor internal dan faktor-faktor pendukungnya terhadap upaya meningkatk8n pengendalian internal dan kinerja perusahaan " terhadap 102 BUMN dan BUMO yang terdiri dari 54 perusahaan yang bergerak dalam perdagangan dan industri, 18 dalam bidang jasa, 20 dalarn bidang perbank3n dan asuransi, serta 10 perusahaan dalam bidang perkebunan yang hasilnya sebagai berikut ini. a.
Pengarull jasa auditor internal terhadap penqen,1
iIlt(" rr1a I
Jum1ahnya
paling besar yaitu 16,50%, bila dibandingkan pengaruh dari plmpinan puncak, direktur produksi, dan direktur keuanqan yrlllg masing-maslng 16,23%,3,79%, dan 14,90%. b.
Pengendalian internal berkorelasi secara nyata dan paling besar dengan kinerja perusahaan sebesar 47, 06 %, bila dibandingkan dengan
22 pimpinan puncak 23,86%, auditor internal 22,87%, direktur produksi
2,18%, dan direktur keuangan 9,02%. c.
Persepsi pimpinan puncak terhadap auditor internal paling rendah yaitu
30,79%, bila dibandingkan terhadap direktur produksi 35,15%, dan terhadap direktur keuangan 36,72%. Oari informasi terdahulu dapat dimengerti kalau masih banyak auditor internal ( khususnya di BUMN dan BUMO ) sebenarnya belum memahami dengan baik apa itu audit internal, bagaimana melaksanakan audit internal dalam
perusahaannya,
disamping
kurangnya
perhatian
pimpinan
perusahaan: Oisisi lain jasa auditor internal yang berkualitas berkorelasi secara nyata dan sang at berpengaruh terhadap pengendalian internal, dan akhirnya akan mempengaruhi tercapainya tujuan dan kinerja perusahaan.
6.6 Pengembangan Kualitas Auditor Internal
Auditor internal di Indonesia dengan berbagai nama dan sebutan organisasinya baru muncul sekitar dua-tiga dasawarsa yang lalu, antara lain . (1) The Institute of Internal Auditors (IIA) Indonesia Chapter. yang bertaraf internasional; (2) Forum Komunikasi Satuan Pengawasan Internal Badan Usaha Milik Negara dan Badan Usaha Milik Oacrah (FKSPI BUMN dan BUMO); (3) Perhimpunan Auditor Internal Indonesia (PAil): disamping Yayasan Pendidikan Internal Audit (YPIA) serta Dewan Sertifikasi Oualified Internii. Auditor (OIA). Org;mis2si 2uditor internal dan lembaga-Iembaga dl atas. menurut pendapat kami, baik secara formal maupun Sec
23
YPIA
yang
berdiri
tanggal
17
April
1995
telah
berusaha
menyelenggarakan pendidikan dan pelatihan bagi para auditor internal di Indonesia untuk menuju Certified I nternal Auditor yang bersifat nasional dengan mengacu dan menggunakan model dari IIA (Institute of Internal Auditors) yang berpusat di Florida, Amerika Serikat. Hasil pendidikan YPIA setelah dinilai, diuji dan dianggap mampu olel1 Dewan Sertifikasi QIA, para alumni YPIA diberi sertitikat QIA beserta nomor registernya. IIA Indonesia Chapter, FKSPI BUMN/BUMD, YPIA, Dewan Sertifikasi QIA, dan PAil mendorong para pemegang QIA di Indonesia untuk mendapatkan sertifikat bertaraf internasional yaitu Certified Internal Auditor (CIA) yang penyelenggaraan ujiannya oleh IIA. Para pendiri YPIA berpendapal, unluk rnemenuhi kebutuhan OIA eli Indonesia perlu adanya lembaga pendidikan dan latihan. Langkah ini meniru negara-negara lain dalam meningkatkan kualitas auditor internal, periksa lampiran. Disamping itu penulis (1994) berpendapat auditor internal di Indonesia pcrlu suatu wadah dan gagasan ini dimu3t p3d3 k3t3 pcngantar uuku k"llIi . "Standar Profesional Audit Internal" (hln 7) yang diterbitkcm pertama kali tahun 1995. Pada tanggal12 Mei 1999 didorong oleh FKSPI BUMNID, YPIA. dan
Dewan
Sertifikasi
Qualified
Internal
Perhimpunan Auditor Internal Indonesia (PAil)
Auditor
(OIA)
telah
berdiri
24
Yayasan Pendidikan Internal Audit Graha Sucofindo Jalan Raya Pasar Minggu kav. 34 Lt. 3, Jakarta 12780 Telp (021) 7985555, 7983666 Ext. 1551 Fax. (021) 7986666 Sejak YPIA berdiri pad a tanggal 17 April 1995 telah melakukan kegiatan pendidikan dan pelatihan sebagai berikut : (1) Jumlah organisasi yang telah mengirimkan stafnya ke YPIA sampai akhir Juni 2000: Badan Usaha Milik Negara & Daerah
242 perusahaan 60 perusahaan
Badan Usaha Milik Swasta
5 lembaga
Lembaga Lain Jumlah
307 organisasi
(2) Jumlah orang yang telah mendapatkan Sertifikat Qualified Internal Auditor (QIA) sampai dengan bulan April 2000 adalah : Badan Usaha Milik Negara
.789 orang
Badan Usaha Milik Daerah
14 orang
Badan Usaha Milik Swasta
28 orang 1 orang
Lembaga lainnya Jumlah
. 832 orang =
25 (3) Jenis pelatiilan dan peserta sampai dengan bulan Juni 2000 adalail : --.,~-~,-
- ---- --
,-"-,
--~--
---- .._------_... _--------
~-- .-~~
Reguler (orang)
Jenis Pelatiilan
.
---~-.------.
(
..-~--
...--
ol~T_ng_)_t~r~~~~J
1. Tingkat Dasar I
1.011
372
1.383
2. Tingkat Dasar II
683
358
1.041
3. Tingkat Lanjutan I
665
581
1.246
4. Tingkat Lanjutan II
501
556
1.057
5. Tingkat Lanjutan Khusus
78
45
123
492
452
944
6. Tingkat Manajerial 7. Intemet / ACL
55
55
8. Lokakarya
282
282
9. EDP Pelaksana
140
10.EDP Lanjutan
22
11. EDP Eksekutif
80
51
191 22
23
31
7. PENGENDALIAN INTERNAL DAN AUDIT 7.1 Pengertian Pengendalian Internal
Perkembangan
terakilir
tentang
pengendalian
internal
(internal
control) menu rut COSO 1992 dan SAS 78 adalail : Internal control is a process, effected by an entity's board of directors, management, and other personnel, designed to proVide reasonable assurance regarding the achievement of objectives In the following categories : (1) effectiveness and efficiency of operations; (2) realibility of financial reporting; and (3) compliance with applicable laws and regulations. ( Control-a Common language : COSO-USA. CoCo-Canada. Cad bury-UK. KingSouth Africa. )
26
Sedangkan
peran
manajemen
terhadap
pengendalian
internal
menurut Bodnar dan Hopwood adalah :
Management itself is responsible for establishing and maintaining an internal control structure. Although specific responsibilities for controls may be delegated to subordinates, final responsibility remains with management. Although external auditors, internal auditors, and other parties. may be directly concerned with an organizations's internal control structure the ultimate responsibility for this structure remains with management. U
U
A company's system of internal control has a key role in the management of risks that are significant to the fulfilment of its business objectives. A sound system of internal control constributes to safegarding the shareholders' investment and the company's assets ( The Institute of Chartered Accountants in England & Wales. September 1999 p. 4 )
Tentang pengendalian internal Arens (2000 p. 228) mengemukakan :
':4 system of internal control consists of policies and procedures designed to provide management with reasonable assurance that the company achieves its objectives and goals." Dengan
demikian
pengendalian
internal
adalah
proses
yang
dipengaruhi oleh semua anggota organisasi untuk meningkatkan efektivitas dan efisiensi operasi, kualitas laporan keuangan dan dipatuhinya hukum dan peraturan perundang-undangan yang ber/aku. Arens (2000 p. 9 atau 1997 p. 2) mengemukakan pengertian audit
(auditing) adalah :
" Auditing is the accumulation and evaluation of evidence about '''''"mation to determine and reporl on the degree of correspondence between Ihe information and established criteria. Auditing should be done by a competent mdependent person"
Sedangkan dari penulis yang sama di tahun 1994 pengertian auditing masih menyebutkan quantifiable information dan an economic entity. Selengkapnya definisinya tahun 1994 (p. 1) sebagai berikut :
27
" Auditing is the accumulation and evaluation of evidence about quantifiable information of an economic entity to determine and report on the degree of correspondence between the information and establish criteria. Auditing should be done by a competent independent person. "
Untuk melaksanakan
audit,
diperlukan
informasi
yang
dapat
diverifikasi dan sejumlah kriteria yang dapat digunakan sebagai pedoman pengevaluasian informasi tersebut. Informasi memiliki berbagai bentuk, sedangkan kriteria untuk mengevaluasi informasi cukup beragam dan audit dilakukan oleh orang yang berkompeten. Sebagai
disiplin
ilmu,
auditing
telah
membiakkan banyak macam bidang audit.
berkembang Sering terjadi
dan
telah
perbedaan
pendapat tentang apa yang akan dicoba dicapai oleh liap macam bidang audit. Bahkan di antara para auditor seringkali terdapat ketidak cocokan tentang batasan yang pasti dari liap macamnya. Perkembangan bidang audit,
khususnya
audit
internal,
telah
merengkuh
bidang
keuangan,
pemenuhan kinerja, nilai uang, operasional, sistem informasi, kepatuhan, proyek, manajemen dan efektivitas serta tugas-tugas khusus lainnya.
7.2 Audit Internal (Internal Auditing) Teori-teori dasar dan konsep-konsep audit telah r'lenjawab, bahwa keberadaan atau alasan diadakan audit dalam organisasi adalah bahwa audit ditujukan untuk memperbaiki kinerja. Suatu fungsi dapat berbentuk sebuah perusahaan. divisi. departen1('r' seksi, unit bisnis, fungsi bisnis, proses bisnis, layanan informasi. sistem atae: projek. Jika tindakan audit berhasil dalam rneningkatkan kinelja unit, maka berarti rnenunjang ke arah perbaikan kinerja organisasi secara keseluruhan Audit internal merupakan kegiatan penilaian bebas terhadap aktivitas, dipersiapkan dalam organisasi sebagai suatu jasa terhadap organisasl. Kegiatan audit internal memeriksa dan menilai efektivitas dan kecukupan dari sistem pengendalian internal yang ada dalarn organisasi.
28 Tanpa fungsi audit internal, dewan direksi dan atau pimpinan unit tidak memiliki sumber informasi internal yang bebas mengenai kinerja organisasi, mengingat pengertian audit intemal adalah : "Internal auditing is an independent appraisal function established within an organization to examine and evaluate its activities as a service to the organization ( Ratliff, 1996, p. 49; Sawyer, 1996, p. 5, Moeller & Witt, 1999 P 1-1 ).
Lebih lanjut layanan yang diharapkan dari auditor internal adalah membantu semua level manajemen dalam rangka pertanggungjawaban mereka, seperti yang dikemukakan Sawyer berikut : Internal auditing is a systematic, objective appraisal by auditor internals of the diverse operations and controls within an organization to determine whether (1) financial and operating information is accurate and reliable, (2) risk to the enterprise are identified and minimized, (3) external regulations and acceptable internal policies and procedures are followed, (4) statisfactory standards are met, (5) resources are used efficiently and economically, and (6) the organization's objectives are effectively achieved - all for the purpose of assisting members of the organization in the effective discharge of their responsibilities (Sawyer, 1996, p. 6). Redifinisi internal auditing yang telah ditetapkan oleh IIA'S Board of Directors pada bulan Juni 1999 adalah : .. 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 obli'ctives by bringing a systematic, diciplined approach to evaluate and improve the effetiveness 01 nsk management, control Iinri governance processes," Le Roy Bookal menanggapi definisl baru internal audting dengan menambahkan soal etika dari kegiatan audit Internal. Selengkapnya sebagal berikut.
29 Internal Auditing Goals and Objectives
r
Maximize shareholder value
2. Protect other stakeholders interests 3. Protect company assets 4. Insure compliance with laws, regulations and protocols 5. Achive objectives in an athical manner Sumber: Le Roy Bookal, General Auditor Texaco Inc IIA International Compliance, NY, June 13, 2000
Perbandingan Konsep Kunci Pengertian Audit Internal - - , - - - - - - - - - ._-_._-Lama 1947
1.
Fungsi
penilaian
Baru 1999
independen
yang
1.
Suntu aktivitas independen objektif
2.
Aktivitas pemberian jaminan keyakinan dan
dibentuk dalam suatu organismi
2.
Fungsi penilaian
konsultasi ..- - - - - I Dirancang untuk memberikan suatu nila;
-.-----------------.-j-----------~-.-.--
3.
Mengkaji
mengevaluas;
3.
"m,," "", m,,, "" ,,'''"
diberlkan bagi organisasi
operasl orgaolSaS!
.. '
Mr.mbantu 8q8! !Jelf a cHlggota org8nbu:.;1
seeara efektif
------_._.....•.. Memberi
dikaji
..
dan
..
anal isis,
konse!ing
berkaitan
dengan
meneiptakan
I
dan
yan~J
pengendallan
__ __ .
_._-----
Informasl
aklivltas
....•
Membantu
organ!sasl
u<::.IlolTl
usaha
mencapai tUJuannY2
penilaian,
efektif dengan biaya yang waJar _ _ _
.........
4.
tanggung jawabnya
__ _------_._-_ -
hasil
rekomendasl,
yang
<0, OW"
- - _ . _ - ----+-_._. _--_ .. -._ ..
dapat menjalankan
5.
aktivitas
"ge"',",' "'",e' 00",", ie ,e "" ~-
'1.
dan
5.
..........-
Memberikan yang
suatu
s!sl(Hn~'!"
menlngkatka n reslko,
.......- ..........
__•........__ ..
pendekatan
unt:!Io'
rncngeval' ":1<';:1
keefektlvan
pengendal1an
disiplin dan
rnanaJemen dan
I
;Jroses
__~_~ngatu~~n dan pengelolaan orgarvsasl '-1
_._------
-_.._ •._.••.._._-
..•...
30 Pertimbangan yang mendasari definisi baru :
1.
Gambaran tentang profesi audit internal secara lebih baik akan diperoleh dari seberapa baik jasa/pelayanan yang diberikannya, bila dibandingkan dengan siapa yang melaksanakannya atau apa saja jasa yang dapat diberikan.
2.
Agar tetap bertahan, profesi auditor internal harus dapat dianggap sebagai pemberi nilai tambah bagi organisasi.
3.
Auditor internal perlu mengadopsi semua sudut pandang dari seluruh rantai nilai (value chain).
4.
Struktur konseptual audit internal harus dapat menjangkau hal-hal di luar berbagai proses inheren yang dilakukannya, untuk mencerminkan auditor internal sebagai pendorong tersedianya jasa organisasional.
5.
Stan dar dan pedoman profesi yang lainnya harus tidak sekedar menjadi pedoman bagi anggota profesi, namun juga harus dapat mensimbolisasikan kualitas/keahlian khas auditor internal kepada pasar.
Ruang lingkup dari audit internal adalah :
" The scope of internal auditing should encompass the examination and evaluation of the adequacy and effectiveness of the organization's system of internal control and the quality of performance in carryng out assigned respons/blflfles, n ( !lA. 1995, p. 29 ). Tentang keberadaan audit internal ini Institute of Director::: in Southern Africa dalam kode etiknya (The Code of Corporate Practice & Conduct) menyatakan :
" COITlDanies should have an effective intemal audit function that hilS !llO respect and co-operation of bottl the board of directors and management, "( Barlow, 1995. p 413 ) 8ila dibandingkan audit internal dengan audit eksternal dan berbagai aspek (Barlow, 1995, p. 45) akan nampak sebagai berikut :
31 Layanan Audit Internal dan Eksternal
~-
...
-,.~-~-
..
,-~".-.--
- ...,-..
-.-~--.~-~---
Aspek
..•
..•
.. _.-
-
.•....- .. Eksternal
.•.- . -
..
...-.-......
~-~-
Internal
~-~-
Konsumen
Manajer/Komite audit
Pemegang Saham
Fokus
Resiko Usaha _. __ ..
Resiko Laporan Keuangan
~~
.-
_.
Orientasi
.
Saat ini dan yad
Yang 'Ialu sampai saat ini
... __ ..•,"
Pengendalian
_._._...
Kecurangan
.
Langsung
Tidak Langsung
.-
--_._-
..
Langsung
Tidak Langsung
Kebebasan
Objectivitas
Berdasar status
Kegiatan
Proses yang sedang berjalan
Tiap periode akuntansi
-,_......,_.
.-------
Oi Indonesia keberadaan audit internal atau satuan pengawasan intern (SPI) pad a BUMN berdasarkan kepada Peraturan Pemerintah Nomor 3 tahun 1983 (PP) pasal 45 dan BUMO berdasarkan Peraturan Menteri Oalarn Negeri Nomor 1 tahun 1984. Keberadaan audit intemal di BUMN ditegaskan kembali dengan P.P Nornor 12 tahun 1998 untuk BUMN yang berbentuk Perseroan Terbatas (PT), dan P.P Nomor 13 tahun 1998 untuk BUMN yang berbentuk Perusahaan Umum (Perum). Pada umumnya keberadaan audit internal pad a Badan Usaha Milik Swasta (BUMS) dan organisasi lainnya diatur dalarn anggaran dasar organisasi yang bersan9kutan. Auditor internal yang sampai saat ini masih banyak yang berslfat konvensional dan bersikap sebagai "mata telingga' pimplnan
organ'~d~'
harus berubah sebagai mitra dalam organisasi untuk bersama dengan manajer lainnya agar tujuan organisasi tercapai, dengan tugas pokok auditor internal menguji sistem pengendalian internal (internal control) agar berjalan dengan baik. Pendekatan audit internal telah berkembang menuju Control Risk Self Assessment (CRSA ).
32
Konsep kemitraan dalam audit internal oara! mp.mhp.rikilll berbagai )enis pelayanan kepada organisasi dari auditor internal yaitu membantu mengevaluasi aktivitas dalam bidang-bidang : (1) pengendalian akuntansi internal; (2) pencegahan dan pendeteksian kecurangan; (3) pemeriksaan keuangan; (4) pemeriksaan ketaatan; (5) pemeriksaan operasional; (6) pemeriksaan manajemen; (7) pemeriksaan kontrak; (8) pemeriksaan sistem informasi; (9) pengembangan kualitas internal; dan (10) hubungan dengan entitas di luar perusahaan (Hire, 2000 hln 130). Untuk dapat tercapainya audit atas aktivitas organisasi secara optimal diperlukan sistem audit yang berkualitas (qualty auditing systems) dimana syarat pertama dan utama adalah kualitas auditor internal itu sendiri seperti nampak sebagai berikut.
Quality Auditing Systems .. I
profesional staff
wide interpretation of the audit role
[
____
~essional audit
1 ___ \lV0rl< products
}
professional audit standards
___ ~ __ -___
J ----
.....
Pemahaman untuk mendorong nilai tambah harus didasarkan pada dua aspek yaitu
(1) Fokus dari fungsi audit internal; dan (2) skill audit
internal seperti yang nampak pada gambar berikut :
33
Balanced
Conservative -~----------
--~----~-----
INTERNAL Transaction Focus
AUDIT
Stand Alone Audit Function
Financial Risk Manaqement
--~
Proqresive
------------~
FUNCTIONAL Participating With Management
Process Focus
FOCUS Supporting Management Self-Assessment
Enterprise Risk Manaqement
Risk Exposure/Identification
Internal Auditor
Detection
Business Enhancement Efficiency
Prevention
Risk & Control Monitoring
INTER.NAL A U D_ I___________ T SKILLS L-____________
~
g
SETS
Sumber: PwC, International Conference New York, June 12, 2000
Implikasi bagi auditor internal dalam menghadapi paradigma baru, maka auditor internal harus berubah dan meninggalkan paradigma lama_
Old Paradigm
New Paradigm
··--··------1 ----------j
1.
Internal Control
1.
Buslne ss Risk
2_
Risk Factors
2.
Scenario Planning
3.
Important Controls
3.
Important Risks
4.
Emphasis on the Completeness of Detail Controls Testing
4.
Emphasis on the significance of Broad Business Risks Covered
5.
Internal Control
5.
Risk Management.
•
Strenghened
• • •
• CosUBenefit • EfficientlEffective
AvoidlD'v~fSdy Risk
SharelTransfer Risk Control/Accept Risk
6.
Addressing the Functional Controls
6.
Addressing the Process Risk
7.
Independent Appraisal Function
7.
Intergrated Risk Management and Corporate Governance
___
L-~
I
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ ---'
Sumber: David Me Intosh, The Ernst & Young: Center for Business Inovation. IIA International Conference, New York, June 13, 2000
34
8.
PENGEMBANGAN KUALITAS AUDITOR INTERNAL Auditor internal di Indonesia dengan berbagainama dan sebutan
organisasinya baru muncul sekitar dua-tiga dasawarsa yang lalu, antara lain : (1) The Institute of Internal Auditors (IIA) Indonesia Chapter, yang bertaraf internasional; (2) Forum Komunikasi Satuan Pengawasan Internal Badan Usaha Milik Negara dan Badan Usaha Milik Daerah (FKSPI BUMN dan BUMD); (3) Perhimpunan Auditor Internal Indonesia (PAil); disamping Yayasan Pendidikan Intemal Audit (YPIA) serta Dewan Sertifikasi Qualified Internal Auditor (QIA). Organisasi auditor internal dan lembaga-Iembaga di atas, menu rut pendapat kami, baik secara formal maupun secara non-formal saling membantu dan saling mengisi dalam rangka mengembangkan audit internal di Indonesia. YPIA
yang
berdiri
tanggal
17
April
1995
telah
berusaha
menyelenggarakan pendidikan dan pelatihan bagi para auditor internal di Indonesia untuk menuju Certified Internal Auditor yang bersifat nasional dengan mengacu dan menggunakan model dari IIA (Institute of Internal Auditors) yang berpusat di Florida, Amerika Serikat. Hasil pendidikan YPIA setelah dinilai, diuji dan dianggap mampu oleh Dewan Sertifikasi QIA, para alumni YPIA diberi sertifikat OIA beserta nomor registernY
IIA Indonesia Chapter, FKSPI BUMN/BUMD, YPIA. Dewan
Sertifikasl UIA, dan PAil mendorong para pemcgang OIA di Indonesia untuk mendapatkan sertifikat bertaraf internasional yaitu Certified Internal Auditor (CIA) yang penyelenggaraan ujiannya oleh IIA.
35 Para pendiri YPIA berpendapat, untuk rnernenuhi kebutuhan QIA di Indonesia perlu adanya lernbaga pendidikan dan latihan. Langkah ini rneniru negara-negara lain dalarn rneningkatkan kualitas auditor internal, periksa larnpiran. Disarnping itu penulis (1994) berpendapat auditor internal di Indonesia perlu suatu wadah dan gagasan ini dirnuat pad a kata pengantar buku karni :
"Standar Profesional Audit Internal" (hln 7) yang diterbitkan pertarna kali tahun 1995. Pada tanggal 12 Mei 1999 didorong oleh FKSPI BUMN/D, YPIA, dan
Dewan
Sertifikasi
Qualified
Internal
Auditor (QIA)
telah
berdiri
Perhirnpunan Auditor Internal Indonesia (PAil) Program Sertifikasi yang dirintis oleh Yayasan Pendidikan Internal Audit ( YPIA ) dalarn rnenyelenggarakan pendidikan dan pengernbangan audit intern, sebagai wahana pendidikan dan pengernbangan di bidang audit internal dengan sasaran : Sertifikasi Qualified Internal Auditor (QIA) secara nasional yaitu : (i)
Prioritas yang rnenjadi sasaran adalah aparat pengawasan BUMN, BUMD, Badan Usaha Milik Swasta, lernbaga dan organisasi lainnya dan selanjutnya;
(ii) Secara bertahap menuju pad a pendidikan dan pelatihan dengan standar IIA ( CIA) rnelalui Qualidied Internal Audit ( QIA ).
Yayasan Pendidikan Intornal Audit Graha Sucofindo
Jalan Raya Pasar Minggu kay. 34 Lt. 3, Jakarta 12780 Telp. (021) 7985555,7983666 Ext. 1551 Fax. (021) 7986666 Sejak YPIA berdiri pada tanggal 17 April 1995 telah rnelakukan kegiatan pendidikan dan pelatihan sebagai berikut :
36 (1) Jumlah organisasi yang telah mengirimkan stafnya ke YPIA sampai akhir Juni 2000 : Badan Usaha Milik Negara & Daerah
242 perusahaan
Badan Usaha Milik Swasta
60 perusahaan 5 lembaga
Lembaga Lain Jumlah
307 organisasi
(2) Jumlah orang yang telah mendapatkan Sertifikat Qualified Internal Auditor (QIA) sampai dengan bulan April 2000 adalah : Badan Usaha Milik Negara
: 789 orang
Badan Usaha Milik Daerah
14 orang
Badan Usaha Milik Swasta
28 orang 1 orang
Lembaga lainnya
: 832 orang
Jumlah
(3) Jenis pelatihan dan peserta sampai dengan bulan Juni 2000 adalah : --------
Reguler (orang)
Jenis Pelatihan
--.,,--~---
. --
-~-·T··-----·--
IHT (orang)
Jumlah (orang)
~---r~--~-
12 Tingkat Oasar I
1.011
372
13. Tingkat Oasar II
683
358
14 Tingkat Lanjutan I
665
581
15 Tmgkat Lanjutan II • r Y.ngkat LanJutan Khusus
501
556
1057
78
45
123
-492
452
944
T"'gkat Manajerial
07
I
I
1 383 1.041 1.246
~~
55
19 Lokakarya
282
282
20 EOP Pelaksana
140
21. EOP LanJutan
22
18 Internet / ACL
22. EOP Eksekutif .-.~-
-
..- -
Jumlah (orang) ..... -..
----~-,
__
51 -.
191 22
- - '~_4:_:_9__J_';:' ~ ':-~7- -i
37
9. PENUTUP
Dari uralan terdahulu tulisan ini diharapkan merupakan masukkan bagi perusahaan dan organisasi
lainnya. Setidak-tidaknya tulisan
ini
merupakan cermin kemajuan audit internal baik secara teori-akademik maupun penerapannya di beberapa perusahaan. Pertanyaan yang penulis kemukakan adalah : "Apa yang harus diperbuat untuk pengembangan auditor internal di mana kita berada 1"
Daftar Lampiran
1. Control Risk Self Assessment by Prof. Andrew Chambers
1.1 -1.8
2. The Future of Control Self Assessment by Paul Makosz
2.1 - 2.3
3. Implementing an Effective Control Self Assessment ( CSA ) System by Dave Lawler
3.1 - 3.8
4. Audit Charter Vodafone Group PLG
4.1 - 4.3
5. Education and Development Programs
5.1 - 5.2
6. Measuring Performance by Douglas E. Ziegenfuss
6.1 - 6.2
7. Sertifikasi Auditor Internal
7.1 - 7.8
LaClliran 1. 1.
Control Risk Self Assessment
00
0';"
,Professor AlIdrcw Chamoers .")u,·",,'
Management AII(IiI I, ~blld'l Sl n..'cl, SIC;lfol \! LlllI ',;,!~lllrl' N(;:H 7SF, 1':llgLIIH! '1\'l J".,>,.
~<1·1
(O) lr,t!~1 ,I ITII-1
.·H (ll) Ir,:!'J 41-n:','j "[,,llIit', (17770 ;'lIi':[·[
I :'w;l[l: I 'rofAI)( :(,rl\ol.nlI11 \\ ','1,,,,1"
"l\ \\
'"all,'}:t 'II WI II ·all, Iii
,!,<
'111
Lampiran 1.2. \Vhal is meant by CSA {oeby?
Hc.sponsiuilil}' for conicol Management is responsible for cohtrol. Control (along with, for instance, planning and lcadiilg) has
traditionally been seen as one of the [unctions, or clements, of management. The COSO Ifl(e~IlQI
COllfrol-
(A~tPA, I 992).makcs it clear that monitoring is onc of the five interrelated components of internal control, viz: ' [megra/cd Fram(J'fvork study
'illlemal control systems nced /0 be mon/lOfed - (1 process [//QI assesses the qualifY of [he system's performonce oi'er lime. Thi~ is accomplished through ongoing mOlliforing DC/ivilies, separare evalliatiolls or a combiflotion oj (he two. The scope and frequency of separate evaluations \Vill '.depend primarily 011 Q/I aSseS.fmcnt of risks alld the effectiveness 0/ ongoing mOllitoring'procedures, Internal control deficiencies should be reported upstream, with serious lIla'aers reponed to top manogement alld rhe board, "
In tile UK. parallel guidance to directors of listed companies also identifies 1l1Onitoring and corrective action as one of the criteria of internal conuo\2. Since management is responsible for internal control, it follows that management is also respon~ib!e for the monitoring component of internal control. Management can exercise this responsibility directly themselves or they can delegate aspects of it to others wl;o report to them. or a combination of both. It has been said that:
'/Ilfemal audit does whalmallagement would do, how'.
If managelllent had lime al/d kllelV .
Many businesses have delegated to internal a'udit the responsibility of reviewing on management's behalf their systems of internal control. Setting up'a specialist function (internal audit) to do this is more likely to ensure (hat it is not neglected as day~to~day work pressures are likely to dcncct line management from standing back and reviewing (or ;rronitoringnheir systems of internal control. Furthermore. a specialist internal audit function is in a position to develop and maintain specialist skills at a high level in the arts of conducting effective, objective reviews of internal control.
The fashion for control self aSSCS5mcnt Recently. in some quarters the pendulum has COllunCIlCCU a tcntatJvc !owIng
[vboy who have PJlt!LJ;'~:{",J In C.SA doubt if there Me f:(;~,,,I;C the cxc!usw:', of Infe: ..; :: O\T:;!:\d:s thcJu~,t;~"J(IOJ;: : .1:. ~unullcd up .1\ f(Jill)",,~. U
,(
q \,1\);;':\ ;:lvo]v((i HcJiancc on CSA to '-:,:: ..l~ ;IJ,;~t fU/lCL\<) which can be
D
'Commlll~C of !>ponsonni: Organlz..ulOns or the lre
Eu(uljve Summ;uy, pJ (.xpu:,mbc( 1992). "
.'
1
Lampiran 1. 3.
,
.
systems of jll!erna! cOfltr'ol; o
Effective review of internal control benefits from the line management cJ.n~ot be expected to have;
o
Senior levels of !llJnagerncnt and QUlsidcrs (such as extern,!l auditors and regulators) may obtain more reassurance if internal control is reviewed by intern;)} audit which is independent of execlltive rnanagcrncnt in lhat internal auditors have no routine rcspons;bilitics for the operations they revic,,;.
posscs:'>iOll 111 jlfl\lo'l1()f\;l!
auditing skills which
The characteristics of COIltrol self assessment
CSA has arrived dressed up in a packaging promoted by management consultants who h1avc associated it with a particular methodology which, to some extent has served (0 confuse managements and internal auditors. Certainly, a form;li method is needed if CSA is to be sUccessful and admirable methodologies arc on offer from specialist consultarlts 3 Terms like 'CSA' and 'SAP'· perhaps hJ've been consciously coined to give the process a sort of brand image rather like other managerncnt isms of the past (such as 'O&M' or 'MI30') and present (such ·as 'TQM' or 'QA'). There is no holy gfJil or alchemy for control self assessment. Neither in essence is it in any way a new approach. It is easily understood iLit is stripped of the mystique which has become associated with it. CSA is a structured approach which allows individual staff and line managers to take part in reviewing existing controls to assess ~heir adequacy and, if appropriate, to make recommendations to improve them. Improvement may mean amendment of existing controls, development of additional call troIs or elimination of unnecessary controls. Tile rev!ew must take account of cost-43enefit issues and to do this it will be necessary to apply risk c(it~rja. In addition to reviewing the su;tability of the system of.intern~l control, the control self assessment process includes confirming that the key identified controls arc operating effectively_· .
..
There is an obvious advantage in control self assessment in that it makes staff and management more cOJltrol aware. It is quite similar to the established internal auditing practice of requiring line management to complete internal control questionnaires, (for instance, on their PC usage) with the completed questionnaires being reviewed by internal audit. However, it needs to be kept in proportion. Many managers rightly do not sec their mission as being to control exposure: rather they have objectives to achieve. Research has shown that control-oriented approaches to. management can be dysfunctional (ie. hMfflf\lI)~ CSA programmes need to ensure that management keeps its eye on the ball. Too much pf("occup~tion with control self assessment may denect line managcment from focusing on achicving mho ,,!,j<"ct! .... c-s.
A con{[oJ self assessrnen(I;rogrammt: may be broadened beyond control
[0 include other issues· in particular it is frequently being broadened to include assessment of qU:llity issues and sometimes envir'Jnrnental issues as welL 111crc is a clear parallel between the control self assessm~nt approach
The full 'structure'
A,."
'f
the control self assessment approach is
pr~\lidcd
in severa! ways:
~ ,.I f.
;l~\t"\\mCfJ[
U
10
"iiIJI! If.llni' r \r"\<;,ions wi!! be IC<1lJircd bcforc.impicl1lcnl
The mC.lfllng of !ntcroal control and how it IS acllicvc(!";
.I(or iMt.".lnCC, T.J. Lecch of Mes, 10 Kiflgsbridgc G:IH.Jc:n Circle, SUlle 502. Mis$i~$;lUga. Olltario, UR 3K6: T I{ (h,cy o( Chk~ FIUP:lll1cl Ud. 165 W!lld~o( R03d', Cuhon.in·Lindrick, Wor\....so{l, Nolls. S81 9!)Y, U.K. (Tel.: -t-44 (0)909·732567; r.:u: '])1596). Coop(:/ &. Lybrand C(lnlrol 5d/ AH<JJIM(flf 5(lninar (London, OCtobcr 1993), Con(J(I Rich:1!d GOSS:lgc, Senior Manager, COOp<'H &. LybraIld. l
E.fllb:lnkmcfl! P1Jcc. London, WON 6NN (Tcl.: +-44 (0)71-583·5000). 'Vlae:
ec.: Burns:. T. &. G M. Stalker: The
ManQ[;cIIIWf o/lllIlIIl'(lfinn
(Tavistock Press, U,tS., 1961) .
2
..
18JJJpJ.' ran 1 4
o o
The theory and usc of risk critcriJ;
i
An introduction to the process to bc"fo'llowcd by the business in compleling the cOl1troi self
assessment and monitoring agf'ccd actions; cx~lanation
of the control self as.sessmenL documentation, focusing
~n
o
An
its correct completion;
o
Coverage of any other issues which arc to be included in the self assessment process (such as quality issues),
The self assessment documentation is likely to be scctionalised, often with a section following:
a
Financial controls
o
System and process controls
On
each of tile
. ,,
,
Cl
LT. controls
o
Other areas, such as Quality, covered by the self-assessment programme.
\Vorkshop sessions between managenlcnt and staff to identify and record risks. control weaknesses and' opportunities for improvements.
A formal process to document self assessments is an essential part of the process and has the purpose of documenting:
o
Control weaknesses
o
That risk criteria have been applied
o
Thc recommended corrective actictns
o
Suggested target dates for
o
Action plans and targct
corrccllvc acta.H)
daic~ .11C
H1u/l"torcd.
:ach self-assessmcnt is consolidated upward~ and formally revicwcd at each level of consolidJtion - at tile :Jllctionallcycl and ultimately for the entire enterprise where it is reviewed by the audit committcc. This an be a valuable approach to equipping the Board with the basis for forming their overall view on the .uality of internal control within their busin~~~ - which is both a general duly they have and also a preeguisitc for their public reporting on inlern41 control. A practical difficulty is that excessive tinle rH:ly be nkcn in performing the control self J,~~('\\Il)cI\!<' alld cons(ditiating them utJ .....\crh. this 1\ pJ.rticubrly ~() if he process
IS ICCOlllfllCll(Cl\ a~
ItJlputS of control self :nnll~li
public
L(" ,(, ".' ;)\
;I<"<"'<':'ll"n: ;,'''' '"
he
(,."c.}
),e.1r. An annual ,)'~-1 .. ;. 1 0 ...... \"("f A; ;'ICl;·! ,~' .. if thl"
U\('t! 11) ,1
signrrLCiHl\ way by Ih('
\:.rCl..l'J1~ HI ;'ICP:UI:·,/: thcH
leport 0:1 ::"ICIIU!,
Nc have de~cribcd the full :!.UU( 1... :( of 4 (onlIol self-assessment Pfl..>ccss. M.1O), bUSInesses find .lllS 100 lcmanding \JjJon staff and mann~cmcr,1 :0 Q<: acceptable propo'l1ion An ahem'Hive, minimJilst Ipproach followed in some businCHCS I~ to dispense with tr
"I
Lampiran 1.5. and routine) exercise. i(and when man:lgcfllcnl can be pcrsuJded that there is a stLitegic justification in p!acin8, spcci,il emphasis upon control assessment - perhaps during or after periods of major ch:lnf;e. It does seem likely [hat on-going programmes of control self assessment will become less effective \\,'ltl1 time as managers and sLaJf find tlle repetitiveness dcmotivating.
"
.'
}
4
Lampiran 1.6.
/1 I'oidin}: disillusionlllent from linc lII(l!/(}gcr.~ , r~llhc!
,
[J
Managers do not generally see their main qlission as being driven by control, but their (and, the organisation's) objectives arC achieved.
o
Management and staff often misg'uidcdly assume that control is the prime domain of the internal auditing function!
o
Managers oftcn fail to recognise that they have responsibility for control activities and that control is an integral part of their management processes.
o
Therefore, it follows that cost-effective i.1tcrnal control activities arc often positive means of achieving
[0
ensure that'
the required targets and objectives. o
A realistic (and healthy) view of tl)c relatCd risks will need to be developed against which control activities can be set. Line managd-s should be encouraged (0 acknowledge their ownership of their sysfems alld processes, and to aim to reduce, counter or eradicate the related risks as one mechanism for cantributin'g to improved performance'"
o
All parties need to recognise that control activities should be cost effective and thercfClre in proportion to the underlying risks.
o
o
Among the many stated benefits of CSA, are that line managers accept their control responsibilities and are 'empowered' to detcrnune such controls and influence how they arc applied in practice (rather than being imposed). However, the success (or otherwi'£e) of C.SA is heavily dependent upon how the concept is 'sold' to· Il111nagement, for example:
o
\Vhat is the agenda? (Cost saving,,~ualilY and pcrforrnancc improvemcnts, corporate survival through the achievement of objectives, li~kages with other concurrent initiatives, such as quality, etc.):' .
o
The prevailing altitude of 5cniof process:
o
The past and future role of 1(',\Cll111 auditing witbin the organisation;
O' \Vhether the CSA process is,
II)
m.lnag~lllen!
and whether they ;lfe
~ccn 10
be committed to the
itself, unduly cumbersome and bureaucratic;
o
The extcnt to which line management and their staff are able to influence the process and 'have their say' (i.e, a partnership approach):
o
The degree of preparation
o
o
support provided to managers ;!no their s\;lff (i c. tr;'lining \I,'orkshops "f the (1~))C'ctlves (If \;',C CSA JH~)gl?lldl\")
JtHJ
;1nd tile C1c;1f (OnlJllunlC,,!. d,
II is (und.lmenlally imt'".rt..:.r., h) have 3 clear idea of WhCIC the o(h;lnl~atiQn IS going (objectives) and t:1C underlying key fat ,011 ;;'.''It "",dllnnlJenCc the way Iheft (, c. (osl containment/reduction. quality achievelllenis. lllJ.inl:illlln::; ... u·,.((Jlncl/C/iclll relationships, cIC.).
Line. manage.rs and their staff may view the need to identify and document the controls as an onerous
tJ.sk, However, this initiJI Jdministrativq'overheLid is reduced in subsequent ycars.1s only amendments and rcfin.emcnts need to be. documented,'
5
Lampiran 1.7.
U
,""Lln;'t,'crs m.1Y be concerned t!1;:ll any detccted contfo! wC;:Jkncsscs in tllcir domain will be used against Ihertl in Some wny. Unlc\s this perceplion is corr~c[ed they riLlY be. reluctanl to be open and honest :Ibout control shortcomings.
Promoting posilit'efeedbackfrolll results
o
Tnking into account the-prcvailing management ethos, rnanagc!:s may not be inclined to reveal potential control problems within their area in case they are pc'naliscd.
o
111is negative perception will need to be corrected so that mangers are positively enc?uragcd (perhaps even rewarded) to draw
future improvements. ,
.
'
,.'
o
The CSA process sho~ld'be forwardHlooking. Recognising and accepting the need to improve control proccsscs as a success factor, r
o
Without an open and h?nest approach to the review and assessment of control, the results are likely to be half-hearted and the· opportunity to reap real benefits will be missed.
o
The CSA process should be built upon promoting a collective responsibility for internal control as a pdrtnership betweerl"line management who are accountable fo~ control as part of their responsibilities, and internal audit who objectively appraise the effectiveness of controls in place, on ~ehalf of senior management.
o
\Vhere possible, forms of measuring achievements can be devjsed that enable performance comparisons to be assessed over time, as a means of markin~ improvements and gains.
:J
Internal audit should consider formally reporting the positive aspects of their findings in the context of
f/iglllig!ltillg savillgs alld greater control assurance in departmentill reviews ]
Applying measurement criteria can facilitate the quantification·ofpotential savings (i.e. cost fcdu("[!()fH. performance improvements. meeting quality t3rget~, etc.).
J
In 3!1d:llpn 10 identifying.improvements in control practices. CSA C,ln also reveal red'undJllt or unnecess.1ry pro(esses. These can be dispensed with and there may be related cost savings.
)
Internal audit reporting on their indepcndc.nt reviews should not solely focus upon the negative aspects of their findings (i.c. th.c '\Vhat can go wrong approach') but strike a positive tone (i.e. '\Vh,1[ needs to be done to ensure that nranagemcnt objectives are achieved?). \Vhc.rc bcncf!ls have been achieved by m:Hl:lgcments' application of effective control. these should be ;,cknowlcdgcd and reported tlS such bv il\!crna! auditors.
Senior tn.lnagemcnl need 10 dC!!lonslri1t(' their commitment to the CSA process and encourage line
f1IJfla;;cmCnt 10 buy!n toYlJ.t (Jct thai l(Jlcrn;,lI controls can 5upj)Or! the nchicvcmcnt
bf corporate goals.
Senior management should clearly CO/llmunicate the motivation· <Jnd purpose for the CSA process. as way of focusing personnel towards good practice, etc. In order to provide the "direction and focus for CSA. it wi!! be necessary to identify the slrJtegic and operatiof)aJ objectives for the organisatIOn. Thesc may be linked to other relatcd initia.tives. such as TQM. safety or environmenlal assessments.
G:
J.
Lampiran: 1. 8.
o
SlJff faking pilrl in the CSA progrJIll!1)c should be well· inf()!Tllcd ;lboUlllS training (perhaps through workshops facilitated by internal audit).
o
Management should aim to engender a positive and contributive environment, where CSA panicip;JJlI\ (;'Ul have their say and influence outcomes. This can be rcinfolccd by adopting constructive ;It{iLudo .. perhaps linked to tcam building concepts.
o
Using a 'team building' approach can emphasise (hat the CSA process is about assessing 'real world issues', and empowering pcopl!!',to takc~'effcctivc action(s).
o
Managers should be encouraged to rcvc
o
CSA offefs unique opportunities for a pew and more proactive relationship to be established between line managers and the internal audit funttion, with all parties focusing theif attention on positive achievement through an effective internal control environment. If they haven't already done so, internal auditors should recognise that ~heir service should be tuned to the needs of the business, ~nd co~ordinate their work accordingly.
jJlllpOSC
and pro\
It!,
,
Internal audit management can, through the· a~spices of CSA, raise the profile of the internal audit service and help promote t~e significance of intern~L·control as a device for ensuring corporate success.
"
.'
ISelJ assessment call be considered as a necessary activity a;mcd at self prescn'ation. Fiflding and correcting weaknesses in a compa"ny's operaliolCs, beJore such weaknesses cause the business to Jail. II is all illdicQtoras to the health alJdfit/~ess oJ all orgallisatioll alld a gauge to its ability 10 survive alld prosper'.
,
Keith Beasley, Self Assessment - A Tooljor Inregrated Managemenf, Published by Stanley Thornes, Chel'enham, ISBN 0 7487 2060 X, 1994
References .1
Agg. C.: (Chief Internal Auc.hlor. British Airways pic): 'Company Control Assessment'. Illtemai A /leiiting, (November and Dcccmber 1993) .
.2
GrC1flt, J (Parll1('.r, Price \Vat("tho\J~c): 'Thc An5wCf 1994)
[0
C;l(jbury' ,/Ilfollol Aueiiting. (];lnuary,
7
Lampiran 2. 1.
Tlte Future of Control Self Assessment
by Paul 1\1:11'057_
What is the future [or control self assessment 7 To answer tInt we need to look into ,he future of internal auditing for a moment. I sec widespread secondary impacts [['om the rec<;nt blitzkrieg of corporate re-engineering, downsizing, dclayering and cost cUlling_ Thosc employees who arc still around nOw assumc that the corporation's loyallY 10 lhcm is temporary at best, possibly non-existent. The reciprocal palt o[ this cqu:Jtion is that cmployce loyalty has bccon1e conditional also, and everyone "as developed a strategy for survivaL for clupluyccs confident of their mobility, that survival plan may mean nothing more than keeping a resume up to date and staying in touch with a headhunter. For the less mobile that may mean starting up a small business from home or qanseiously pursuing activities at work wilich would make the employee more' marketable elsewhere, For a very few:it may lead to storing val uable infor;';~i;on -wllicllwould be sellable, with or witho~t liJe-e;;-,j}loyee: a' corllpetitor. Whether yJu read Dilbert canoons 'or Fortune fllagazine. the message is simi lar.
Employee survival strategies .Mobile • Not so mobile • Resentful' .Hopeful • Productive
to
Where does the audit role lie in-the midst o[(llis enormous shift ill organiDlliollal conlr"I') The answer is not in traclilional auditing, The centre is being abandoned in [avour,of "' lhe Illoves to the right and the !cCt. 'On right lie hard COIC 'JUdil and survedlance techniques such as video, audio and computer monitoring; these arc often coveli and often performed by people who Surveillance arc not called Audilors biJl Security & Detection Operatives. . "On the !en :H~' ('ii(:;;, I.:lllpowcnng employee processes such as c.o!:tro.! ~~J!_~-.:)~~ssJllcn!, which ask eillployees.' ',to pal1lClpale, Collaboration & Prevention ('I }contribute their ideas ;nJf)join "' the '- organi7-'ltion's efforts to self improve, _ _ _.--1
!
i.) POK Control Consulting inlCm.1lional Ltd.
-'
Lampiran
! July 1997
f. 2.
While an audit professional riJJy decide which sicie to be on, it is important not to denigrate or blindly deny the olher side',; relevance or right to exist. The trutl, is, as a species) \VC have a broad range _of' capabilities resident \vithill any organii'_3tioll and within
each one of us. Our psychology, economic and social systems arc full of co·existent opposites· right brain and len ..brain, yin and yang, prosecution and dclence, seller end buyer, government and opposition. Because there is a wide spectrum of possible human reaction to changing circumstances, different audit approaches may be appropriate at different times. The loud voices for opposing polar extremes in audit approach allow us to maintain a peripheral awarel:~ss of options far of( On either side of our own Ij<Jsition. Therefore, while I may vigorou$Jy attack and point out weakness and futility on the other side, I will not deny its right to a lawful existence. The control self assessment :methodology has faith in employees and teams. It confidently expects that, if you' ask people for their best ideas and you promise to help act upon them, people typically.accept both the empowennent and the accompanying responsibility to give it their best effort. It assumes that, once peopic.-%Uisks..cic.<"lr:l.Y and understand the root causes for 'success
knowingly. Above all, in times of widespread change it becomes vcry imp<.lilant to stay vigilant and self aware so a~ to 1l~ltig;I:C II:-'/...::' a:-, they emerge. TllCIl, \"c I1\d~t make time . . .' In al I these si tuations it wi II a Iso be illlpol1ant for us to know what effective control looks like and to have' a common language with which to describe
it
to each
other. Our profession has many \Vho will ';imply accept on faith that !!.r (11f'!en! "standard" definition or control,' .. ,il tli"t '" needed. For others slle!: as nlY~ , :::)dli~i' out
whJl
control
rcaily
equivalent of a never cndtng
111(';11,'-,
I',
c,).,p:ordlIOJl
Ill('
or
quest. We know how pitifully I,tll,'ed our presenl understanding is. Nc\:crthckss \. . c know that, limited or not, control must be.
o PDK Control Consulting International Ltd,
2
l~ampiran
! July! 997
2,3.
constantly evaluated in the practical world of business. Om task becomes iearninp how to undcrstacd it bettcr and JIOW to bring that unckrstanding back into .practical .';>
application.
I know CoCo is
and J will eventually be much beller So what will CSA and the study pf control look like twenty years from now'l I believe all auditors will be educated to a basic level in control concepts and CSA and those basics -_._--will be ;]lOre advanced tilan now. I believe I we will also have an advanced or specialist Auditors of the future qualification in CSA which will' include + control . control, psychology, group dynamics, .. facilitation facilitation, systemic relationships, risk CSA management, statistics and consulting + psychology skills. This education will be delivered by .. interpersonal the lIA and professional accounting .. statistics associations 111 conjunction , .with + consultants '~'-'-;---
,
..
~-----------------------------~
universities, and will involve a
pr~cllcum
period before final certificaiion
I bciieve auditors qualified and experienced in this area will be highly sought after by CEO's and Boards as internal 'and extemal consultants. 1 believe that, if we follow this course, auditors will be !J.!..~ ll10~t valued and trusted source of consulting advice in most organizations. I know for certain this vision is ours to claim, not because I have a crystal ball. It is not based upon guessworkbut on (he actual results 1 see my clients achieving today. First, the operational uI\its get high value-added from CSA and soon the CEO and other executi~es join in. Before long there is a common understanding of control and management attention gravitates quickly to the areas of highest opportunity and risk. i
:uo~
forward to reading about"thc successes of this new breed of auditors twenty years apd flal"vord Business Rcvicl1', as my wife and I sit ill OUI rocking chairs overlooking a l'lke, somewhere in British Columbia. 110m 110\\', III tile Economist
Paul C. Makos!. C[O PDK Control Consulting Intcl'Ilational Ltd. P.O.l3m: ~]J 10, Bankers !Llll. Calgary_ Canad;:! T2P 4J! Tel.: 403-571-0999 rax: 403· 571-0991
E-Mail: [email protected]
o rOK Control
Consuhin& inlCfnJliona! 1.11..1.
J
Lampiran
j ~
1.
IMPLEMENTING A.N EFFECTIVE CONTROL SFl F ASSESSMENT (CSA) SYSTEM
Dave Lawler, Group; Auditor, Commonwealth Bank of Australia
CSA can be defined as a . process -- .. whereby management and staff meet together to identify risks, assess and evaluate whether controls are in place to rTiiligaleTisKS8nC(lfnot: develop action plans to Introduce -[he requisite canlfols. rhis process is cariieaourTh-cOlim5oration with Tlifeinal-a-uditors'Wilo act as facilitators in the proce~s. .. ~---.-.--.-------
.--
~~~---.-
.
CSA originated in the late 1·980's in response to a number of changes in the commercial environment. An internal audit team comprising Bruce McCuaig. General Auditor·, ·r-im Leech and Paul Makosz who worked for Gulf Canada Resources Limited was instrumental in the early development of CSA. The success this team had at Gulf Canada led to CSA expanding rapidly throughout the public and private sectors of Canada, and ;south to the U.S.A. Europe, South Africa and Australasia have since followed suit. ,!\s with any new practice, there Jre cil;Jllenges as wcll as t!cnciilS 111lS pilfJcr illustrates tile benefits to tilC c'·",,:. tll(, ::Juuitor ancJ til" /"J"'Hnl:I(~c It explains the different types of C:)A processes available, w,til particular focus on facilitated workshops. The challenges are also covered in the scc\lon on the potential pilfalls - a SJleat exercise in learning I
Lampiran .5 .• 2.
IMPLEMENTING'ANEFFECTIVE CONTROL SELF ." ASSESSMENT(CSA)~YSTEM
Origin of CSA The late 1980's was a period of major change in the business environment. Financial failures and audit failures were lead stories in the newspapers virtually every day. Companies were down;;izing and tightening their budgets. With the accompanying constraints on audit resources, internal audit had to seek alternative methods to revfew internal controls. Legislative changes in response to the financial failures were also reinforcing. the importance of internal' controls with a corresponding increase in reporting responsibilities. The time was ripe for introducing new ways to assess and report on controls. It , was at this time that the infernal audit team at Gulf Canada were discussing with executives of their company what was to become the basic CSA model. The innovation that made' CSA possible was the development and use of conceptual models explaining how control worked and is achieved. The U.S based Committee of Sponsoring Organisations (COSO) of the Treadway Commission produced the first general model of internal control Internal Control - Integrated Framework to be accepted by a wide professional audience in 1992. Similar efforts were underway in UI< with the Cadbury Committee also puhi,',hinq its report in 1992. The Canadian equivalent (the Canadian In;;titute n' Ch,lrtered Accountant's Criteria on Control Committee - CoCo) W'l,; pulJI,snecl In 1995. Since that time, South Africa has produced its own control framework, published in the, King Committee reoort in 1995. .
,
8enefits of CSA
• to management and SiD!!
::.d' ..
,,:1I,ei,: .,;,0
:'-""',
I ,ow
,,:,,:1 dre t;,n.. ouidued to tillnk about risks and controls ancl <Jnillyse and report on controls. Mana~J8ment then assume,; 't;:>I"-,,,,;I!Jilil·! ,mcj accountill,d,ty for effective risk and control manauemen: (\"here IIA St<Jtement of r,esponsibilities Il<JS said it belonged since 19471). Tho CS!\ ~rocess necessitates .-
Lampiran 3. 3.
•
to the internal auditor
This joint exercise enhances'
•
to tile Audit Committee
Audit Committees may also l:>q seen 'as benefiting from CSA being used in their or·ganisations. Audit resources are used more efficiently with greater overall audit coverage of the organisation, Information obtained is more focussed on key concerns. There is gre'ptEir understanding and better awareness of risks and controls within the organisation as well as a wider range of opinions on these controls.
Corporate Governance Corporate Governance is lile process and structure used to direct and manage the business and affairs of the corporation with the objective of enhancing shareholder value and ensuring the financial viability of tile business. CSA l1as an imlyxtant role to play in Corporate Govcrnance. CSA provides docunlcnlaryevidence to 0(!I,:U{ lli,JIlaqcrnent ur:i.; ~;,,: U0;Jfd \;1; lilt: ~)lcltc of internal controls Within !tiC {j;q;jf::~d:lon. The s:r(~I;,!:.I:) ur ',.·.\';j~n!l~~ses of
controls reported via CS/\ i",j"JI(ic; ~;enior mJnagefll(;rlt Jnd tile' Doard willl a degre8 of comfort or othcfvlls8 over th8 organisation's ongoing opcrations.
Implementi ng CSA There are scveral
rccoqnl~;cd
straleqies for implemcntir,,] CSI\, thc most widely
r8cogni~;cd tJCIfI~".i Que~~~ic ::"lirc~; .:JJld V\lork~;llop:...;.
• Qucstionnaircs This fa: mat :s most SU':l:~ to iJudds of geograpillciJi:y widesprcad siles wtlicil have ;:; ~)iUI1 dC~Jfce c/ :_'j·~-.<~l;jr:al;:; ;n funcLon. e5j a rH..:: ..... urk of bank branches or agencies. Answcrs to II serics of risk related questrons 3rc completed by the managers of each SiH" coilated and analysed on a qroup as well as an individual basis by serOiCi management.
Lampiran 3. 4.
There may be.occ3sionc;whcre single ,~ite locations could also use this CSA form3t, although, in the m~.in, single sites lend themselves more to workshops. The following steps are ii!volved: (i) Prep3re questionnaire Arrange to interview I\ey people tll,lt rnanage the group sites for which you wish to prepare a questionnaire. From the information obtained, and under the . leadership of Internal Audit, produce draft questions for discussion and joint agreement. (ii) Prepare speech and visual media eg overheads A speech is prepared fo.r presentation to selected managers who will be either directly or indirectly involved Witll the completion, collation and analysis of the answers.The presentation needs to be given at a suitable venue and at a mutually convenient time for botl) Internal Audit and management. The preparation should involve joint discl,Jssion and agreement as to what will be said and how it will be presented.
Internal Audit and the management of the group sites provide information on the general concept of CSA as well as outlining the procedures for completion of the questionnaire. A questions segment should be included at the end of the ~fc:.;eflt(jtion .
(iv) Collate and analyse. results ,
On completion of the questionnaire, results are manually or automatiCally collated with informatioi) obtained from the questionnaire being used to ;Jssist group site managen,cnt in determining where improvement is' needed. [emphasis needs to be placed on ,;pecific questions which have received a h''11> IldVt: "_:pllcd Witt) a IlI~Jtl
af)~;\'/crs
and/or specific sites within the ;">crCC'fl!;)qc of -ncSF)tivc" answers.
peru ntJfje of "flcqn! .. ·,'·
q!OlJ;) V.'\'I f)
Lampiran 3.5. (v) Action If 0 particular quesUon is prompting a hiCJll perceritage of "Ilegative" answers across the group sites, the cOlltrol concept relating to that question may need to be revisited by group site management. In the case of particular sites responding with aliigh [lercentage of "negative" 2nswers, Internal Audit may use the CSA results as a factor in determining whether to undertake an audit of the site. If undertaken, the audit neeqs to be conducted with consideration to the fact that tile manager of the site has been honest and, should not feel threatene,d by disclosing that the site has be~n unable to perform all of its functions. Internal Audit should focus on attempting to share best practises in order to enable the site to carry out its activities more efficently and ,effectively. I
• Facilitated Workshops - (the preferred CSA option) This format involves the following steps:
(i) The preliminary survey phase • Entry interview; • Individual interviews with senior management regarding internal controls; • Pre[laration of system narratives; • Preparation of nowchi3rts; emd •. Preparation of initial C()n~:()! ;'~1;j~y:jis Forrns
(ri'_.~,··
'J'.-;:,rnr:nt, key client
controls and prelil1lif1ary /'. :,:\J;':,Of1 only) Internal Audit prepares the flowcharts and has them signed off by management and distributed to all attendees pri()r to'conductlng Workshop No, 1. (ii) Worl,silop No.1
•
Business
a~:,::i(_:I:('~'
rv1an<'H]ers.
~.!0
~:c
frorrl (jt~'(~rcnt · .. ·'.'1··
\'.':Uilrl
U1C site.
c.g.
Sl;perv:s~;s,
Clerks etc. TI1e wOfbho;; will commence with a of ris;.:.s <1I}"': C();"~~I,,,;S In U1C context of the :Objectives of tile tJus,rv.':;s; sh()~t di~~cus~;!on
0:1 :'11'
cr)f1Cf·;!t~;
• ,f=lowch3rts sl10uld tl1Cnbe used to identify tile major risks in the business
Lampiran 3. 6.
processes/activities .. One of tile tools wilichcan be used at this stage is OptionFincler. For the risks identified the business will be asked to detail the key client controls to mitigate the risks. Their preliminary evaluation of the adequacy of the controls should be recorded on the Control Analysis Form; • Controls identified as ineifective can be flaqqed for future follow-up with the area concerned or for action at Workshop No.2. If time permits an action plan· may be agreecj",for c:ontrol improvement at Workshop No 1. Key controls that are identified u:.; effective me vuliduted by Inlernull\udit ut the :;ite in the period between workshops; and • At the end of this session the output should be printed and distributed to all attendees. (iii) Internal Audit will then undertake testing to verify effective key controls Any breakdown(s) in key controls and the steps to address it then should be discussed with management of the site. There should be no surprise findings at Workshop No.2. ' (iv) Workshop No 2 1\ may not be necessary to conduct a second workshop if it was possible to arrive at action plans for ineffective controls in Workshop No.1 and the testing of key controls identified a8.effective in Workshop No.1 was confirmed: ,
• Should be held within a fc?rtnigilt of Workshop No 1: .'
• Action steps should be formulated for "ineffective" controls which :,llould detail the action(s) to be taken, the person(s) responsible and the t
Larnpiran 3.7.
(V) E'ffective Workshop Checklist • 13e prepared: Have at least one br<3instorming session/dry run with audit colleagues without the clients present; =0> Ensure the workshop room is set up properiy; =0> Ensure equipment is working; . =0> Ensure attendees are aware of the venue and the time; and =0> Have a good understanding of the area being audited. =0>
, • Invite a ,good mix of client staft and ensure beth the knowledge custodians and the decision makers are present. •
Use brainstorming techniques to identify risks and controls.
• Concentrate only on major risks and key controls. (Often risks may get repeated. Grouping risks can save time.) Use OptionFinder to rank risks. • Ensure control of the workshop is maintained: . =0>
=0> =0>
Make it clear that personalities will not be discussed; 0.0 not allow the workshop to become a gripe session; and Do not let more than one per¥ln speak at a time.
• Give yourself plenty of time for discussion.
• A break may be required. Alternately, conduct it as a workinc] lunch
(VI) Option Finder Option Finder is a tool to improve communication within teams and other groups of people. It consists of a combination of hand·held numeric keYflads and computer software lIlat utilise radio technology. The keYflads are used Ilytile participants to record their
r(;::-,~-,,)[lses
to questions posed or
sla{l!rn('f\!';
r1);l(j,·
to the group. I he Optlonl,,,,:,·· softw;lIC take:; tl1(; I<,,\",);ll) rc:;pu :·.,'S ;lIed graphs the re~u\ts. \vhich car~:- ':;l~ilCC~::-ltely vic'::c(~ by t:~,: q:\.J,JP.
Advantages ot OptionFinder 1. Anonymity - by allowing participants to respond encourages more honest and, accurate responses.
anonymously,
this
Lalllpiran 3. 8.
2. Speed - results al"e av~ilable immediately.iTliesec~lri be analysed to'a~sist in subsequent question/statement fOl"lllUlatiofl. 3. Democracy - all participants are able to record their opinion, not just those who are the most vocal.'
Potentia! Pitfalls - W!lat we've learnt! Although the benefits of CSA h;;lve been widely publicised, CSA h;;lS, none the . less, met with lll;;lny challenges.;along the way. Not the le;;lst of these has been the need to ensUl"e management buy-in of the process. If they're not on side':. CSA has a very low chance of success. In fact, the benefits of CSA need to be publicised to all levels of staff to ensure that they fully understand the process and how they will benefit from this joint initiative. Workshop facilitators need to possess or be taught a number of skills including presentation, motivation, negotiation, listening and group dynamics skills. The ability to generate discussion from all participants is crucial.: .'
Pre workshop planning takes time and effort but is also a necessary factor in the success of workshops. Participants need to feel that they are not wasting their time by being involved in this exercise. The timing of these sessions themselves is also important. Holding workshops just before a proposed downsizing maY'not be a smart move! 111 order to obtain the best results from CSA. we need to be aware of and dCc<:pt CSA as a contil)uous learning process and be flexible enough to ad"pt to change as the 'environments which we audit undergo change.
Lampiran 4.1.
VODAFONE GROUP PLC Audit Charter Group Internal Audit
i
Approved by tile Audit COfTlllllttec ori : ~ ::'cptcrnber 2000 !~uc
5
o vodafone
Our Goals A Identify and report on al) 'significant control weaknesses across li18 Gr?up world-wide
Corporate Governance reQu;remz:nts oj
.A. Ensure .the Group satisfies the
the Combined Code through the Turnbull guidance A..
Underlake our activity to ensure that hioh risk areas are subject to greater be us than low risk areas .
A
!et:]ll:Y Jne p:omele gOOd r;L'Si",~' '. ~:2C::C~ across 1:18 Group w:)rld1':lde
.
A Pro'JIt:'e eany warning w sonior r.1JnJgcrnen! olpotential control problems .A
Provide tile best possible platform (or OlJf people to develop tllcir
careers within the Group
Thewaywework One globalleam oflocalleaders winning with customers through quality, speed and innovation
A Untieslam! our cuswmes beller ilI3n
lhe compelition A Nways con~de' tile CuSlOlTB'S
8e open and involving
Work as one learn
Put cuslomers rrrst
i~cl
on our
A lislen and JIlliopale ClJ$!omCfS needs A IRlo'€< on our pronio2s A Be fasl friendly and flexible AMake ulings. ~asie! for our cuslOl11ers
Move quickly into action A Cdfelully consider options am! aclions A Move Quickly from deci~on 10 aClion A Use a .can·do' / aclionlXi€fllaled appraach A. rriolilise wo!i; of most
importance
A Empov<8' peaple 10 make drosions
A IVak loge(ll2< III autpefalfn corr'0'lilaS
A 8e open "HXj apIXDJd12b!e
A Trusl olhes am! be IfUslwof1!1y
.4. :nvOfve
.... t-c! in
an hooes( direct and coosiooate way
L~
rl']h1 pc-opJe
...... ComflMllcate. infcnn and 6SlCfl
A Oeroonsuale inlegri\y and respeel
A B2 fE'(ep 10 new ide..1S
A Celclxale SU= aod 10Jlo franl rr'Sl<1kes
.... D!Y.=uss and explain dro)1()(tS
A Share infIXnl31ion aaass the IXganisalian A •Enjoy whal yOll do
Think and act like o....ners
Deliver quality and innovation A Praoice 10lal qU.1lily in all lYe do
A Give cle.¥ ieJC(Y,r,p 3nd erection
A Take cons.~'('(j ny.s 10 }'.llsue pcliUlble 0P\XX tl.iIlJl.Jl-'<.>
A lono'al8 Ihrough ideas, p'ocesS(>S. fYOdIiCIS an<J lecllnorogy ... Be aeJtivc to soiYC rtObl,::rns in r("<""$d firrc
A T<1XC da:r:........> :hJ1 tcncf~ the
.I&. Rek:ntk:ssJ'j pttsue
A rake (un J~, .~tl(J:":'(1 fCf dL'Cl';.l()(lS
A Be
COtltlf1U()u)
en'rjrOllrnent(!:~ t~J-1);U~
.mpO\'Cf1'x.:onl
A Re0l1ce CDS/I
A Ge
ertfC
Ctgani5Jtion ;)(l(J
"",Ie tnp'Dvlrl<) q'lJllly
c£."(j,':::t!I~· ,~~
lue
fll{je
in IYcxk
o vodafone
results
2.
Authority
2.1 Group Internal Audit derives its authority from senior management and from the Board to whose Audit Committee.ithas open access. Vodafone • )"")
Group Pic has also given Group Internal Audit, for the purpose of its audit work, unrestricted access at any time to all the records, personnel, propenty and operations of the Group with strict responsibility for safekeeping and confidentiality.
~
2.2 The Audit Committee of the Board reviews the scope and nature of the work of Group Inte(nal Audit to confirm its independence, and receives
.... H
..-I
and reviews its reports to :he Committee .
0.
m
H
2.3 The Group Audit Director s~a!l have unrestricted access to the Chairman of the Audit Committee.
'-.
Group Internal Audit
Audit Charter Issue 5
'--"-
,-------
Poge 2
I
1runpiran
~.
1.
Education and Developmental Programs
\
I
~ountr)'
(;)~~:r;~'~:::l~~~'{'~S
\Vh~~Jlt:)\!~~C~JA
\
qu,11iiiCJ!ion or
--I Continuing p«)(ession;ll D,cvcloprncn! P{ogltlmS
I
J:___~l}'~~i,:~:~:~~~~~~q~:;;'b. W-i~~~'~~~V~);~
cquivJlcnl
-A U~U" Jj ~~_~J-(~A~X;~':':'-'~'~-~ ==~ OuLv!')
Frofession.:!! ;Jccounting qualjjicahon \'\/ith lJ'.(' federal and state cOUege of audil
f-cC"a-,-,-a-d:-a----+CLA,
Nil
elSA - - - - ~ronlO Chap'ter 1£.~
No [OllYI;J,! rcquirc:1,cnt, .:rai.nlng:5 provided hy the Na(ioll.
---~~~~---~---+--~~----~-~--~
China
J3ased on work experience· no [ornul examinations
Denmark
N~l
"
CiA cxarninatjon
Fonnaljsed contuluing educJ.tion prografn. Trauiing is provided by universities and brandies of the Chinese LA association.
Forma! continuing education prograln. Training is provided by the institute and other professional associations
i-;=c;-c----:-----j--- - . - - - -
Ethiopia
Oetennined by tJlC': ollice of lhe Auditor ! General
France'
No specific level of professional' qualification'tjut the institute is plolnoling [j,l.' CIA . ~ u i IJ /C,) t Ion
-----~----4~~-
Nii
No programs are in plac.}.
FOrTnal continuin& p{oressi~nal cdu(;ltion proGram in place. T{aining provided principally by llA France
,I
,,';-::
.l,
!\ -:;l.·l'lr"ln 1.1ngu<1b~
-'
vcr~lon of ell":
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20 1
i eX.1JnlnatlOn IQ be
1,;
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Cju.lidlc.1!iol1
;;
.
(?{{C[Cl.;
r;;;;:;1-';T-~--;~~nu ing~d uc-al ion f;;·~~:;:~-;·' _. -~1 Traini.ng is provided principally by tile institute out other institutes liKC' the w-..j v.c rS i tics a.nd pu blic, ac(oull 1i.nE {111·, 1 S
a.lso J.~.~_v~dC' iI~.ternal audit trJiJ\i~_~ ____.___
--1''';-;:- - - - - No farrna!
progrilm. Educ<1tian and Ir.,inin!; is offered by l10e lnstllule of ChMlercd Account.lnts (GIl<1JI,I;,. univcrsilic:; ,1nJ olh('[ ,'«O~Ij\loj,<~ lJ1stn.Jctions.
l , 1
I
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1l1.)iJllain pfofcs!>iOI).1! rncmucr>hlj). .. Tt<1iniJ\i; is provided by !n~.lilut(· of C(\~
, ____
I
.~
i
_ _ _ ......--l.. ,
StL':lbcr : 11/. . ,
_~1
J
(lndlil) Institule of Cost,il.nd \'\fo[k,
I
J\ccoufItJnls, and othc(bouics.
!
___._ _ _ _ _ _ _.J.._ _ _ _ ._____._ _ _ _ _ _ _ _ _ _ _ ----.--J
GW"Dal1andscape ", third draft report,by 13irkctt,.l3urbo.;ra Cs, October 1997 pp 34-36. It
i
EJucJ.tio!'::and Dcv,-:!opmcll:,\! P(obrams (Continued) f
-----'-~-----r---f_;_;-~i~-~-~"i·(\
\ Country
n.1 !~'l---'j~~~-i;~-;:---1-~amDrran~-5:~\. . \''''1\(: _:I()I~ CIA ContintJing !'rokssion.l! Dcvc:!opmcnt
Qu.::difiea;io(1.S
I
"
"_~'_'~_~ __ "_'_'
jtaiy
. __
f'rogr.1fllS
<{LJ.lldlCJ.!.n"o(
.._:...~~ ___. .:.~.~tl!L~_'_;_t.!_~:_:_: . ~ ________ ~ ___ ~ ___ .~_. ____._
-I CiA c)(;HniJ"\i;.tion
__'"~'_' ___________ ~.''' ___ '_' __ No (annal continuing profes.sional education proGram ,1ilhoueh the JJ\slitu((~ , provide ,j L1.n~~C of pro/essio;,;)\ education courses and s('lnjndl's. il1krnal audit lraininf; is also provided by university post{;radlJiltc courses
6
II
)
(inns -----<--___ ---------------- ---I~~c_---c__-,----:__-----c----
________
JapMl
CiA exao\lnatl-on
No form;l contiJ\uil~g profcssion.)\ education proGr;lHl ,:dthou[;!l int.-:-rn;d
1
----
audit education is ;)clive]y pron,oteci lhrough the holding of seminars and conferences lhroughout the year. ApJ.rt from the institutc no other orr,anis3tion prov.ides lra.ining [or ir\!cri'lal auditors Nelherlands
New Zeal"nd
CIA exam..ination Professional q ual.ifica tion).n accow,tancy, (RA) , .Acadca-uc degre'-Q in operational auditing (ROJ
5
formal program i.I1 place. Training is provided by lhe Institute, the unlvcrsities
CiA examination ur Diploma in),rllernal Audit .
34
j:urmal program in pl.,cc.-pruvided uy employer oq;anisatioI\5_ of lAs and accounting (inns '
20
Formal cantinumg professia,nal education program. Training is p~-o\,jJed by the Institute and a r3J'It;c cl other professional institut~s in Norvvay
~-----i---~-"---~
J:'10rwilY
Master of Mandgement eLi\. exantlna'tion
Professional diploma as.:l ACCOW'lI,1Jlt'
Pubj,~
I
sUf,t;('~llor\ ..
i
Profession,)l
i :) - --,- ---
h)( Il~a; ( u,' ,: .: \ ~~;;\ i~' ; 1;;):; prui:14;1\ -:r.:,J, ..
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I
Spa,nish Lnst"i{,utc (Q3tlon.)1 diploma)
::.~;(~~: ,:i'·~:J-:~-~":~--;--;(~l
nr
;,;,)',Ii),\:i)' j)I()vl(;ed by lhe In.'.lltl,te .1S Jt.-w (omJn,.:rcial oq;.l.f\iS.1l1ons oUer 1l11ern.1!
iDleI'Il.I! .1'lJIIII'b
offered by
---~-------
No forulal continl1in[; educiltion proGrJo\. TraininG is l).'seJ 0/\ IlICmu<.·/s
qu '-1 L! 1(.:: h): -.. :.l~
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----------I-~---------I--
Spain
-----------
;
----------- ----------------Peru
---
I
I
CIA eX
I
I
- _______ - - - - ---- ---1-------- ___ ---~______ , ---c--------,United Artlb En\lr.)lcs
ClSA or CA, CPA'1
No lonna! Con!llltJln t, eJu(':l!wn j)[U[,f.ll1l 1 but 111C'lnlJ('(s ll
1
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('d" ..':.,,1'
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t-....j,) 1<';'I'.l"
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t,/krnbCf l..r..s1ilu,<' u'
provll.!cd
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U·11u\) Qu.-dVICaL()n
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ComrU~C{ A~~,;
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(QICA)
I
I-cU~S"'A------I-'C=-lA-e-~an\lnatj~~lO~15-.000--
I
,\
! I
______
I~--~--~-~~~~~~~~~--Formal continuing educatiOn proGram provided uy lLA, Ul(,yniversitic5 professional traiIlln& cornp.1J"ucS and otJ1(.{ p(oJn~ional bodies
I
I
III C
a
p crf'orluau cc
B
OY DOUGLAS Ill':SlH/lTIOI.
L. ZIEGENrUSS BY
DAVID
fJUTI(R
A new What orc the criticol
study sheds light on
success (actors for
the pel(ormonce
internol audit
indicat ars that CAEs
dl'partnJents?
regard as the mast important measures.
EXHIBIT,
_?,71 2(
3 "
7 8 9 11 12
'3 11, 15
16 17 18 19 20
,Staff experience
,' J
I, S G H
"
", J
,, ,\
,6
,I 18
19
'0
.
rPMtWI1U
.. ___ ,'
Input
Auditing viewed by the audit committee'
','.,'_-'
.
Auditor quality'
1f:' 'Audit cnvironment~.';·~;::·j !:-~.' Standing with
Management expectations of Internal auditing Percent of audit recommendations Implemented' Auditor education levels . .
Audit environment 'i!' :'Output ,;- .~' .' ......~ Input
Audi(ee satlsfacHon survey ..
.~
1'_'
Process
1
":-",
audit committee
Management satisraction Quality of findings Auditor qualHy
t.
"'1 r;' .. Auditee
relations
Importance of audit issue Output Quality of findings Training hours per'internal auditor' ,~f 'Input' :'.'-:.J f-.~;.· Audit resources Audit committee satisfaction survey results Audit environment Standing with audIt committee CAE reporting 'relatlonships-functional, . , J ( " Audit environment "l Organlzatlona I status . Audit committee risk concerns Audit environment . Audit committee effectiveness Number of complaints about audit department :'-j Process '-:"~-i:-r;;"·;···i"·:'r'fl~J V~.; Audilee relation,!> " . Role of internal auditing viewed by the audltee . Audit envIronment . Management sallsf action Number of management requests.," ' \ ',:. .;:·:·~·~;_·2:~:_~ fLAudit '!'!lx-,~~nl1.l_~nt:~;},~ iX';'iManagement sa~l~faction Pc/cent of certified staff Input· Auditor quality '.'. IN umber of process improvements " '.' =, ':-;:. :"i··:·'~·;-:;·::jj:'~··T:"·j J'I '; Outl}ut --: (-',--.,":": -r.·1~·':~rll":::;t Ir..:;-~~ Qua ntlty of findIngs :.' ,.1•. '. , . ' ...... I~~ l, ... , .,.~',-.'J. ,,~., . . QUJlity aSsurance techniques deve!ol)ed Audit environment Quality assurance : :CAE meets privately wi~h .a.':ldi.t (on!mit.t~~:: ~'~'~_Audjt environment [.i/rAudit comn!it\e,e er.fccliveness IT inter,rated auditing Audit environment . Audit mix. , . AVC'far,e years of audit 'W·' , - . ' '~""--"-"."':j 1" ~ Input 'T'<"'7TT"~'i:~:':'':""',T'l '(f( r Auditor quaWy
t', :.
r. .:
.r.:fD1
",'i'·\'.:LVJ
[XIt'OIT,
.
TOP'~!GAIN·P.ERfORMANCE MEASURES.AS RANI(EDBYCA£S
.,
.. ,'
MOST'CRITICAl PERfORMANCE MEASURES I'/h~n CA~s were o5ked (0 idcll(i(y the five most vital measures, (heir responses '"duded (he following items,
Audllcc satisfaction survey results Per(cnt of audit',ccommendatlons implemented ~~ .. ' Number of manageulcnt requests . _. 'Audit committee satisfaction survey. results ,.:":: '. -, Imporlance of audit issue Management expectation of Internal ~'udillng Staff c.llpcriencc Complded vs. pt.'HIlled audits flu:--:-~r' of prou\\ im~,oytrn('n!\
Process
I\uditee relations
Audit environment
Management satisfaction
'·\:':'1 r:,:' Output ::':·'.".i.~::'::':~:::r~)(:J f::)..';Quality of findIngs
:1 i,;': Audit environment \;1:] nrStanding with audit committee
Output" , _ Quality of findings ,~ ;' Audit environment; :..:',:::; r:;:~ Management s atJsfadlon Input _ _ ,Auditor quality ,: Pro('s~ "';::,:~':::~ L'.;;~ Compliance with iludit pl.'!n'> Ou\pul Quantity of findings '.1 .l"'>""i~'."':""·";"\..-C_()I !!. IOPell '; ·· ... ,·.-;~r'~:·Auditresourccs > Po:. d ,ntunal • .;ditlng viewed by Ul~ /luc ';'.. : OrganizatIonal 5t3 tu S p('f(~nl of c('l\iflf'd staff " .Input Auditor quality "urnbN of compLaints about audit " j j • . Proccss '. - .-:-;~' ·:/'~-:',;.i i ',' Audltee relations Qual,ty assurance techniques developed Audit environment ........1 • .. ~rQua!ity
.i;·
r' '. :,
L" .
I
111UUU,l ,l.UtHTOA I(lIlUAJ.r JOOO
.'
EXHIBIT 3
PERfORMANCE AREAS AS RANKED BY CAEs
,, !\uditor quality .- Quality of nndlngs----r--:~-:-~__:_~---
1 3 .---.------~.!; ~-:;> ~:.~~-~~-::·~~:i ;~.-' 2.
Accuracy of repolts (110/ (l!tosurra /)'( ,q""lIollflolltJ __ .. Management satlsfactlon, ," .".l.,' "! ~ _Audit planning _ .. "_. _____ .. ___ ._ Audilee relation..
" 'I.
>~ 7
5
11
7 . $>
status
-; i
B
Audit committee e!1ectlvcness
-- 9
-- --
10
)imcliness of reports, Audit resources . Quality assurance.
12
Audit mix . Compliance with audit plans Auditor quantity . Qua of findi
13 ll, 15 16
11
", GAIN PERFORMANCE MEASURES"'" Categorized by Four Audit Processes and 1.6' Per[or,;!once.Areas '" ..'
I. AUDIT ENVIRONMENT
.--
1"3 .
"G
It..
8
j
~
-, I ..
.-
10 ll,
'-j\
.. - - --i
11
15 ,6
.;
,"'/-
"
.,;
Staffexperlenc(', .'- '. Staff turnover rate .. ''-1;1; Percent of certl/ied staff. )'::',:)\ '.: liS Certificatlon mix. . • >/,:<:":"(i6 Percent of time IT auditing done by non-IT audit staff, ;f~':'~;:';'47 Average years of audit experience. .' ,("','.:'~ 48 Staff rotated to and from operatlons departments. : " . . - /j2
'''>:;'';_/:'43
1 Organizational Status 1 CAE position titles. ' @CAE education/certification. _ - / 3 CAE years of service. ' 4 CAE reporting relationships-administrative. 5 CAE reporting rel.-::tionshlps-functlonal. 6 CAE alld.external auditors fees. 2
'''C-'--'--'/''
.. _3
- ._-; 1 .. ~- 6 ~~'-'.-~_:~~-~-j ~.:'
': Sr ;Jndine with
Organizatlonal
Lampiran 6. 2.
.
>".'"
""1: .
)
3 Audit Planning 16 Anrwo/ audit ploll. 17 Annual ploI) risk factors.
.."" ,."";'
Audit Resources: " 49 Total costs per auditor, IncludIng travel. · 50 Total costs per auditor. excluding travel.' 51 Salaries as a percent of lotal costs. "52 Travel as a percent of total costs.' 53 Training as a perc('nt of total (osls. · S4 Other costs as a percent of total (osts.; S5 Reimbursement for certification. 56 Reimbursement for professional membershlps/meetlngs. 57 Training hours per Internal auditor.' . 58 Internal auditor training by Iype. S9 Internal training as percent of total training. 60 fieldwork-respondents with automated workpapers. 61 Dedioted IT audH slaff.··' .:. 62 Personal c()nlputer availability by equipment type. , 6) Personal computer availability by staff size. . ' (,1, rcs and termlnais.· 6S Opcratlng Systtlll~,
10
Audit Mix 7 Involvement in ISO 9000. B Types of audit reviews. 9 Coordination with ~xternal audiCors. 10 Activities audited. 11 Distribution of time withIn audits. l2 Self-assessment activities. 1} Time used by IT auditors. 1'0 IT integrated auditing. 15 Audit mix.
"
4 Management Satisfaction 18 Role of Internal auditing viewed by the auditee. 19 Manacement expectations of Internal auditing. 20 Number of management requests.
In.
S Quality Assurance 21 [xt('rnai Quality assurance ('vlew.
PRO(('!iS
Audltr(> R('I~tlon~ 1-6 (u\IOlfltl ~~I.\r.\{I.',·.
11
2:1 Risk assessment luclGrs. 2) Quality assurance tedHliques.
()7
t~<Jrnb('r
\""~ti'.
01 (Ornp!.bl'l\ ,ltJOu\ 'I.Hj,( dtjlolrlrn("flt.
68 L('vel of (u5toma HII'~frJCflOll.
6 Standing With Audit Cornrnlttee 24 Audit committee satisfaction survey results. 25 Rol(' of internal auditing viewec by the audit commil!<'e. 7 Audit Committee Effectiveness' 26 Percenl of board on audit committee. 27 AUendar1cc at audi! committee meetings. 28 Frequency of audit commiltee meetings. 29 [xlemill audilor meets pr!vatl.'!Y wilh audit commltl<'t'. )11 CAE n1('cls Jlflvt1te1y "'Iilh audit committee. )\ Audit comm::!"I' .l~:,·,..d.l ilt,,·\ ) l Audit committee Ilsk (on«.>rn~.
12
CornplJ.1n(e With Audit Plans 69 M(ua! vS_ hudgc-led hours. 70 Completed vs. planned audits.
IV. OUTPUT I)
Quantity of Findings 71 Number of pages in finalrcport. n Humber of major audit findings/lecomrnendatiolls. 73
~It.'n:)tr
71, Uurn~lPr 1', lIu'r.tJ~!
c!
r,;·,tJ~ !'.~.d~IIf,~.
of pro{('ss i'-':1fr>y .. m .. "t, o~ d".; I '''\''''1\ '\\!Jtd
76 (()n·:)!"t~d '\I{~LI~ {H' .U~'!Of.
:1. I ",rUT
14 ql.uoIlty of flnd l " " 71 OI\!flbutiOfl ol ..... a·llommerIlS by type. 78 lmport,net Of Ivelt t . . u •.
o Audllor Quantity j j f~l.lmbcr )4
Or avdltoll,
Revenue pcr
~udHor.
79 Ptt(tf'L! e' lud;t ttCOM1I'1".endaUons Implemented. · 80 .A",c:,;~.~ c' ':.:C1t U·... ln!1. .
3S Assets per 3udllor )6
Employees per
a .... J·(or.
'. 81 /"'("Idgt
37 Percenl of staff ded;(aled 10 IT aUdltlng. '.'
9 Auditor Quality;,· ",'
.
· 82
.1-,- ..... , .
'"),,':':1'"
. .)8 Internal audi~ ~,tofrp!?~/~:'! '\>;~':I" '. . .' 39 Salary range. ~- ... :,: ','J;} '.\' -,.. ,'.'.
<",
, .'
. .' :-.'., 40 Audilor hJr!ng·~lx.':·"~ Y"':~ :~::.~,=}I:"j :~ ~,,-:.:,:' .... it 1 Audi~or' ~d~catlon I~vels?f(~: .t":.':r\·\·,'
o
.
'
"<"'.'
(o~t
It~ponH! tlm~
to
mat1.111tment requests.
$avings u .. p«f(ent of tot.l budget..
15 llme\!nesS ot Reports' l ' ' : 8) Days /rom end of fieldwork 10 report Issuance. .84 Target completlon daleS?n managem.ent action pl-ins.. . 16 Accuracy of Reports·':(.~-;· j~.. ~~f~·."i-!..~:·/:I.:;..: .. ~':f, ~':
' •.
QUALIFIED fNTERl'l"AL AUDITOR
SERTIFIKAT
• . r~
Dibcrikan kepada
Telah rnenyelesaikan pclatihan dan lulus ujian sertifikasi Internal Auditor sehingga kcpada yang bersangkutan diberikan gelar
QUALIFIED INTERNAL AUDITOR Nornor Register
Jakarta KETlA,
SEKH.ETARIS,
Biro Tugirnan
Sockardi Hocsodo
1aropiran 7.2.
11)-/1I1111KAN rNITJIN,o,r. A(JIIII
PENEM~ATAN
PERMOHONAN PI\DA JENJANG JAlUR SERTlFII{ASI QIA
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Lampi~an
No.
7.3.
22S/0mJ2000
.-
Kepada , Dewan Sertitika5i YT'JA Grllha Sucofindo JI. Itaya Pa,~r Minggu Kav.· 34 Lt.J
JakartA J2780
Up . Ylb Bapak Hiro
T\l~imlUl
flcrsama ini kami sampaikan babwa komi bormakbUd mengirimlul.n J (tiga) orang peja!>at senior dari Divi.i Intomar .'Audit PT Bank Cenlral A,ia untuk mengikuti Program , . $ertifika,i Qualified Intem~1 Auditor. AdapUlI
narn". dan jabat4n tiga calon pocrta tc,"cbut ad.l.h sbb. labatan di.ll.C.L\
NaqJ3 J. Inawaty S.uwardi 2. J'lcobu. Sindu Adisuwono 3. lvan Pumama Sanoe,i
Kepala Dlvi.i Internal Audit Wakil Kepala Divisi Internal Audit Wakil Kepala Divis; Intemal Audit
Kami mahan agar J calon pCBertn rccBobur dapal diporkoJlun,an lang,ung mcngilruri kel"" manajeriai.
. ,
~ampaik.v1 [no DottJCurncuiull1 Vittle dnri J ca10n pcscrta tersehut unluk bah.n pcrtimbangan Bapak
Tcrlo.mpir karol
Tenm. ka,ih. 1'T !.lank Centrul A5i';.J
---
'~' Sllyaoa SUJ!iru.n Direktur
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TUlO.
r -<. (02') 6111;00, ~ 02D!JTlX) l"-tl.x. (C:tll) ero 1f')OO
I/.;,
Lampiran 7.4.
Nama Jcnis kclOi.min Tcinpat/tollSEal lalll r
Al:!.mat 1
I'endidikun I,ilrakJlir
IJ~..awaty Suwardi Pc~cmpuan
Bandune. 2 Oktober J9 S J TIiinan Arie, E 2 I/J .hkartl1 11620 UlliYcrsitll-' Kntolik Paraliyang,n S I Perusahaan/Manujclllen Th 1976 S r Akuntansi Th 1979
P.s:MlQikilllNQO FormnJ 22/1 In7 - 261lln7
09108/82 -- 13/08/82
LM - UNPAD BalllJuflg finn-ncial Planning - Micro Computer LPPM Jakarta
Finanei.1 Management Appiication,
21/11/83 - 2SIl I/H3 13/02184 - 09/03/84 04/02/85 -,-- 02/08/85 14110185 - I 8/J 0/85 06/01/86 - 10/01/86
EDP AuditJControl Bu,i"'",,, Management _ Banking & Finance ProgrjHnminl> sid System Allalys;. &
SOY Jakan. LPPI-AIM ;akana
De,i8-11 ED?- AuditlControl in Bank Pr.ctiqal Computer Auditing
Jahrto SOY Jakarta
UACT u,mputer Course
Specialist information
SCf\'ic<; - Bangkok 18/08/86 - 22/08186 20107/87 - 25107/87
07/09/87 - 12/09187 15/09/89 - 22109189
MiUlagcmont Audit SGY hkart. Mana,8ing People For Now Managers Citibnnk - Jakarta Bour.\e Game Citib,"k - Jakarta ASi;OO : Audit & Control In HlM ruM Sy't~m
20/08/90 - 24108190 02/09/91
~
IJ/09/91
Control. & Auditing [n Advance ED? Envirunmellt CorL':mk Exccutivo h-tllnlgemclll ~hrl..:c:t jllll1\H1100U
12/04/94 - J 5104194
Auditing Capitll
14/04/97 - 16/04/97
Inl~od;;ctio'l
18/05/97 - 21/05197
South PaciClc And Asia Cl)flfc:ronce
07/071n - 08/07/97
fntroduclion To Monoy Majkct, Dcrivativos & A~llol Liability ~ ..1A:liq;c:mcnt
To 1 reasury Audit
SGY J.k".. IlAnk of Amelica SaJ\ Ffln&"CO & New York Th" tlJ(omOnoy Institute of f inaneo . Sint;aporc l'.nlSl & YOUlljj Singapore'
[lCA -;-ho In.stitulo oflntonu/ AuditorB·Au>trali.(S ydney) Ermt & Young SinB'pore -
BCA
). I
_
(I"
Lampiran 7.5.
PT Bonk C"ntrol Asia () 1/07190 - ,e~Monil Kepnl. Divi,i Internnl Aud,t 08/09/87 - 0\(0']/9.0 Waldl Kopala Diy;,; Intem,\ Audit
15/10/85 - 08/091iJi Kcpala Biro Intem.1 Audit 01/09/80 - 15110/85 Internal Audit Officcr PT Na;ntex 03/08176 - 3 1108(80
KCQ;1l11l0
Kopal~
t/ v'
Bagi.n Keuangan
QrganiJiAli :
I. Audito" CiubPerball1l3 J 997 - 2000 < .' Kctua ~ 1994 - 1997 SoicrelOris 1991 - J994 Bondahorn 1.
The Institule:o[ Inlernal Auditors - lahrta Chapter 1990 - 5ckar'unB Anggota
cI
Lampiran 7. 6 •
. hkarta, J 1 April 2000
No.; OO2IDW2000
Kopadll Dewan SOltifika.si Y1' IA Graha Sucofindo )1. Raya Pa=- Ming,gu kay. 34 It. 3
IruCJ. .1.2.1llJl I
Dengan ini kami lnforma'sikan bahwa kami bcrrnalc.ud mcngirimkan 9 ornng pejabal dari Dvisi InUlrrull Audit PT Bank CenU'aJ AlliA unwk mengikuti Program SenifikusiQualified lnternal Auditor.
Peaerta yallJlllkan mcngikuti program sertWkBSi Ildalah ; I. Fat1!1-y Sagitadcw: 2. Rudy Suhadhi 3, Yenny 4. Tjong Kaw Fan ' 5. Joanes JU&ti.rll Gunawan @ Janto Gunawan / (1) Yuliu$ Seti~wall -' 8 Am1l:J.Y H. Susanto 9: Thomas Robby Iskandur
1/"1~ I
McmpertimblUlgkan bolW yang dimiliki pcscrtJi, mahan pcnilnian dari Dewall Scr1ifika,i uilluk penenluan kel,. pelotih," Audit I.Jlt~nt bagi rnasing-masiIlg pesorta T(:j"iampir kami s:.I.mpail.an
cwricu/lJnJ viral,!
dan 9 calon
pt"~ta to:lroU(
S-l..--.bagH.j bah.1n
pertimbangan. Tarima kasih.
DIVISJ INTERNAL AUnIT PT BANK CEN'n{AL'ASI.A
W6WAIT S\:WARlll KcP~A
DiYlSi II,
PAT"'?"
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one.. : \'I1:ur.IlCA..I'. JoOd. s.ttrr..l /UN. "".Zj.l:W>l1a
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5701 il$
Lampiran 7.7.
CURRICULUM VITiili -
Nama
: Yuiius Setiawan
A l a m a ! : _JJ. Mall8Ea Bosar IV i/Z-2, Jakana
Billal
Tampat tgl. Lallir _'o'- Jakarta, 22 Ju(li 1968 I'cndidikan TeraklUr --: S 1 Perikanan ,S2 Ekonomi (ljuzah dalam prose& di Filipina)
I I
: .'AnS8ota llA (Institute of Internal Auditor)
:rnllidikan Non Fon:nal •
Pciatihnn IntemalBCA
No,
Materi
Produk: Banl:: Mini A (Produk Pcrbankan DaJam Negeri) I. 2 Banl:: MiqiB (Produk Perbankan Luar Ne~eri) 3 Bank Min) C (ProduK Perkreditan) r4
, Scllil}g BankinR Services Credit Ri,k Management J r -
5
6 _Dank MjOl D (pcmbukuun2 1-;;---1
Inte)118ted BunbnR S~stcm (IBSL-_ _" integrated DCj,osi! Syr,tem(LD~) lntegrated UJlln System (lLS)
f~ I
i
Wak1u
Dtsembor 1992 Maret 1993 luli 1993 Agultus 1993 September 1993
Januar; 1994 Januan 1995 Maret 1995 !\gu,!U' 1996 ..
,
,
,
.
,I
DAFTAlLRrWAYAT HlDlJP
Lampircm 7. b.
r. DALL1:EIMPl . · ,
Noma
"
JANTO GUNAWAN
J/,NTO
Nama panggiian
I
L,'
Alomat rumon
· ,
;
.
. Telepon
'
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Jenis kelomin
JI. S, Clmandiri Blok j Nomcx 16 Taman Trto Golf BSD Sektor V Bumi SeipOng Domoi Tangerang- 15310
[02J )-537-1204
Pria
Tempollahi'
"
JaKarta
,· .,
07 April 1963
..
~//
Tanggallanr Slolu5
Menikoh
IT. RDYAYAT PENDIIllKAN De La Salle University -IAaniJo, Philppines 1187-1988 M3A - F.nc~,ce and Cc;,::Qlieflt,.;)
Akodemi AkIJr, tc nsi Joyabayo - Maio 1982-1956 S<:l~Or'\O Mudo Akuniomi
3. WV\
SMA Kri:lten 1\ - Jai;ono , /""",
'0 a f)
- 2 -
!
liiIA:
The Institute of Internal Auditors
249 Maitland Avenue Altamonte Springs, Florida 32701-4201
961771 Mr. Hiro Tu 9 i man 7 L Ba t i k Kume I i 9 40123 Bandung, INDONESIA
III .. ,II""" III, 1" .. 1I" II" II", II .. ,II" ,II, .. II,
-
J
2000 Leon R. Radde - Educator of the Year A ward , Please print in dark ink or type all information. specific details. Name of Nominee:
All information must be provided.
Use additional shcets to provide
Name of college or university: Mailing address: Home Phone:
-_._._---
Fax: _________
Business PllOnc:
Present position or association:
Reason for nomination: _ _ _ __ Describe in detail the nominee's accomplishments that qualify him/her for The !fA's Educator of the Year Award using the following format: Highlight major educatiilOal contributions to the profession, such as publication of articles, design of internal aUditing curriculu';', innovati~e teaching methods, and so forth. Include professional certification or affiliations, educational background, and previous awards received. Attach any information that might help in evaluating tile candidate.
Specific Details Required I. 2. 3. 4. 5. 6,
lnternal auditing related courseS taught plus continuing professional education offerings (include description and number). Offices held in The Institute of fnternal Auditors (include specific positions as officer, governor, or committee member - please specify chapter or international level). Certificd Internal Auditor slalus (or equivalcnl). fnternal auditing publications) inclu~e appropriate descriptions and number). Other attributes (c.g., Cfl".lti\'c teaching style, extra coull~cling, job plJCCrnCnl assistance, and so forth) Professional reSUTlle of nomint'l'
Sponsored by:
_~_~~
___ .__ ~ __
Chaptl'f
IIA posilion: _ _ _ ~_. _ _ .. ~ _ _ __
Pholle:
Date:
Signature:
This nomination is from (check one): D Individual lisled aboveD Chapler (endorsed by chapter of (JovernoC')
DEADLI:\E :\lARCII 31, :W()() t'-.1:ul (\>rnpkll;cJ :, ; I:. ~·1an;\gt.:r
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The II1~lltUtt: of IrHcrn.Li Auditor') 249 ~-1:ti{l:\Ilu r\ \ (nul' ,\ltatnofllt' S\)fl:~~~. f'L .\~7U\,·r:..'_(J:
Please mark cll\,clupL' .. Confidential
.- 4 -
Official Nomination Form
2000 Leon R. Radde - Educator of the Year Award e Leon R. Radde Educator of the Year I\ward was established in 1986 by The Institute of Internal Auditors III 'mary of Leon R. Radde. CIA. The IIA's 1982·83 Chairman of the Board, waS a champion in promoting the )fcssion of internal auditing in academia. c purpose of the award is to recognize and, reward the individual who has made outstanding contributions in internal
Jiting education. Educators employed by a college or university are eligible for nomination. )minations should be completed on this official nomination form and include a vitae. Please attach any additional tterial or information you feel might help in evaluating your candidate. To preserve the intent and dignity of the ard, there is no requirement that a recipient be chosen every year. Similarly, the award may be given to more than e recipient each year. I
cipients of the award receive an inscribed plaque or memento; a one-year membership to The llA; complimentary ;istration and travel expenses for The llA'i International Conference and reasonable and customary costs for meals j lodging. ,ase retorn nominations to the Administrator of Academic Relations, The Institute of Internal Auditors, 249 Maitland 'enue, Altamonte Springs, FL 32701-420 I, and mark envelope" Confidential" .
DEADLINE FOR NOMINATIONS IS MARCH 31,2000 PI~EVIOUS RECIPIENTS 1986· Frederick L. Neumann, Ph.D., CIA
1987 " (jlell E. Sumners, DBA i988· R. Glohn Berryman, Ph.D., CIA 19R9· Mortimer Dittcnliofer, Ph.D., CIA 1990· Dale L. Flesher, Ph.D., CIA 1991· Vincent C. Brenner, Ph.D. 199i " Ceorges 1\'1. Selim, Ph.D. l'i'n" CieorgeT. Fricdlob, Ph.D. )'1.t \I.lillcy Y ('hang, Ph.D., CIA 1'1'1')· (jerald Vinten. DIlA I"'i() " J)ouglas E. Ziegen fuss, Ph. D., CIA i')')7· lirton L. Anderson, Ph.D., CIA :'/QS" L:irry'.E. Rittenberg, Ph.D., CI/\ : 'I'») . Raymond J. Clay, Jr., DBA
TENTANG PENYAJI
1.
Nama
Hiro Tugiman
2.
TempaUTgl Lahir
Na~n,
3. Pendidikan
11
Janua~1943
- S, FE UGM, 1970 - Mahasiswa Program Doktor Pascasarjana UNPAD Angkatan 1997/1998.
4. Kegiatan
1. Dosen FE UNPAR, 2. Pendiri dan Pembina YPIA 3. Dosen luar biasa di FE UNPAD, UKM. UNISSA, dan STIES 4. Pengurus PPSS (Yayasan RS. Soromeus)
5.
6.
Pengalaman Kerja
1. Tahun 1964-1971
di SPKP (d/h DAN) Yogyakarta.
2. Tahun 1971-1999
di PI Telkom Sandung.
Penghargaan Serbagal penghargaan dafl Dlfeksi PT Te\l<em. MenlCfI Perhubungan. dan Preslden Republlk Indonesia, LSM dan terakhlf • DitunJuk sebagai nominasi "2000 Leon R. Rodde - EducatIOn of the Year Award" dari the Institute of Internal Auditors (IIA), FlOrida, Amerika Serikat.
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MANAGEfAEI~T TRAINI"" OEVE~qf'tAi':NT.
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