Presentasi sedang didownload. Silahkan tunggu

Presentasi sedang didownload. Silahkan tunggu

Perkembangan dan Penerapan Paperless Audit Diskusi Aktual Jum’at 15 Mei 2009 Rudy Suryanto, SE.,M.Acc.,Akt

Presentasi serupa


Presentasi berjudul: "Perkembangan dan Penerapan Paperless Audit Diskusi Aktual Jum’at 15 Mei 2009 Rudy Suryanto, SE.,M.Acc.,Akt"— Transcript presentasi:

1 Perkembangan dan Penerapan Paperless Audit Diskusi Aktual Jum’at 15 Mei 2009 Rudy Suryanto, SE.,M.Acc.,Akt

2 Sejarah Audit 3500 SMArtifak ‘audit’ dari peradapan kuno mesopotamia 1400Auditor Internal dalam ekspedisi Columbus menemukan dunia baru 1800Auditing Modern seiring Revolusi Industri 1929The Great Depression mendorong diterbitkannya Securities Act 1933 dan Investment Company Act > standarisasi pelaporan keuangan dan audit 1974Terbentuk FASB -> Kerangka Konseptual Akuntansi disepakati 2000Skandal Enron ! 2002 disahkan Sarbannes Oxley Act 2007Krisis Keuangan Global, Kejatuhan Lehman Brothers, Merryl Lynch, Fannie Mae, Freddie Mac- >?

3 RISET vs PRAKTEK RISET PENGAJARANPRAKTEK Sumber : Media Akuntansi, Edisi 48/Tagyn XII/Agustus 2005 RISET PENGAJARANPRAKTEK Sumber : Media Akuntansi, Edisi 48/Tagyn XII/Agustus 2005 Riset vs Praktek

4 Kerangka Perkembangan Audit Perkembangan Audit Perubahan Lingkungan Audit Expectation Gap Perubahan Undang2 Perubahan Standar Perubahan Pasar Audit Perkembangan Teknologi Praktik Audit Big 4

5 Electronics Working Paper (EWP) /Kertas Kerja Elektronik CAATs (Computer Assisted Audit Techniques) /Teknik Pengauditan Berbantuan Komputer. Apa itu Paperless Audit?

6 Mengapa Paperless Audit Berkembang? Lingkungan Bisnis yang lebih kompleks, globalisasi -> pasar terbuka -> transnational company-> meningkatnya intensitas persaingan Trend Merger Big 8 -> Big 5 -> Big 4 mendorong Audit Efisien (Klien > KAP) Technology Enabler & Efficency (perkembangan IT yang memungkinkan untuk melakukan paperless audit untuk meningkatkan efektivitas audit dan efisiensi audit)

7 Definisi SPAP SA 339 par 03 “Kertas kerja adalah catatan-catatan yang diselenggarakan oleh auditor tentang prosedur audit yang ditempuhnya, pengujian yang dilakukannya, informasi yang diperolehnya, dan simpulan yang dibuatnya sehubungan dengan auditnya. Contoh kertas kerja adalah program audit, analisis, memorandum, surat konfirmasi, representasi, ikhtisar dari dokumen-dokumen perusahaan, dan daftar atau komentar yang dibuat atau diperoleh auditor. Kertas kerja dapat pula berupa data yang disimpan dalam pita magnetik, film, atau media yang lain”. Pengertian Kertas Kerja

8 SPAP 339 par 02 Kertas kerja terutama berfungsi untuk: Menyediakan penunjang utama bagi laporan auditor, Membantu auditor dalam pelaksanaan dan supervisi audit. FUNGSI DAN SIFAT KERTAS KERJA

9 Retensi dokumen yang lebih lama dan andal (>10 tahun) Akses data yang lebih cepat Analisa cross section lebih mudah Interoperability Long distance collaboration & supervision Keunggulan EWP

10 Change Management! Biaya pengadaan software yang mahal Flexibilitas software Data hardcopy? Kelemahan EWP

11 E&Y Audit Workstation (AWS)  GAM X PwC MyClient  AuRA Caseware ProAudit Virtual Auditor Contoh Aplikasi EWP

12 CAATs yang paling populer adalah Audit Command Language (ACL) dan IDEAwww.acl.com ACL termasuk dalam kategori Generalized Audit Software (GAS). GAS hanya dapat digunakan untuk mengumpulkan dan mengevaluasi bukti yang telah dihasilkan dari pemrosesan transaksi perusahaan (post transactions) ACL bisa menghasilkan analisa dan reports untuk data yang sangat banyak dalam waktu yang cepat CAATs

13 Kemudahan dalam pemakaian (Ease of Use) Analisis data lebih cepat dan efisien Mampu membaca data/file dari berbatai tipe program aplikasi database Kemampuan untuk mengakses file dengan kapasitas besar Keunggulan ACL

14 CONTOH EWP#1 SAI OMAN

15

16

17 CONTOH EWP # 2 PROAUDIT

18

19 Pro Audit Advisor Pro Audit Advisor supports the risk and control audit approach to Internal Audit. The generic COSO Internal Control Integrated Framework business model is supplied with Pro Audit Advisor and can be imported into the software as a starting point to the assessment. Pro Audit Advisor records all aspects of your audit process. Information such as test plans, test results, findings, and management response can be recorded into the software or saved to the file as external attachments.

20 Auditable Universe Users can fully define the auditable universe in Pro Audit Advisor to unlimited levels of granularity. Details are captured at the bottom level of the auditable universe., such as Owner, Auditor, Audited Date, Reviewer, Review Date.

21 Assessing Risks Pro Audit Advisor supports a two staged risk assessment, Inherent/Gross and Controlled. An overall Risk Score is calculated from an assessment of the Consequence & Likelihood of the risk. The Inherent/Gross risk level is plotted on the risk matrix to provide users with a graphical portrayal of the risk assessment.

22 Document and Assess Controls All relevant controls for the risk are assessed individually. Key characteristics are captured for each control and if it is a key control, full testing is undertaken and recorded in Pro Audit Advisor. Control test plans can be documented in Pro Audit Advisor and test results recorded. Audit program data libraries can be developed over time to facilitate the audit process.

23 Controlled Risk Assessment An overall controlled risk score is given for each risk using the Control Slider. Users make an overall judgment of the level of control based on the individual control assessments for each control. An overall Risk Exposure Score is then calculated by Pro Audit Advisor.

24 Findings Audit findings can be raised at any stage in the audit process in Pro Audit Advisor. Key characteristics such as issued date, follow up date, priority, effect, recommendation and management response can be captured in the software.

25 Review Notes Full Review Note functionality is available at any level in Pro Audit Advisor, i.e. for Risks, Controls, Tests, and Findings. Security groups ensure appropriate access to fields, i.e. only a user with ‘Reviewer’ access can raise and close Review Notes.

26 A Risk Matrix Graph plots the Inherent / Gross risk assessment for each risk in the audit file. Double clicking on a risk will take the user through to the underlying risk window. Pro Audit Advisor supports a graphical portrayal of the audit through bar and matrix/heat graphs. This Bar Graph illustrates the Risk Exposure for this audit, clearly showing areas of under and over control.

27 Analysing Results Using Pro Audit Advisor’s sophisticated sorting and filtering functionality, users can generate ad hoc reports. For example, users can filter for only those controls that are ‘key’ and have an Effectiveness rating of either ‘Poor’ or ‘Unsatisfactory’. Ge Lists Like all Methodware software, Pro Audit Advisor has full interface to Microsoft Word and Excel for reporting and analysis; providing better, faster reports for your auditors and allowing easy review and analysis once the audit is complete. With Pro Audit Advisor, your auditors spend more time auditing and less time reporting.


Download ppt "Perkembangan dan Penerapan Paperless Audit Diskusi Aktual Jum’at 15 Mei 2009 Rudy Suryanto, SE.,M.Acc.,Akt"

Presentasi serupa


Iklan oleh Google