Instrumen dan Bukti Audit Pertemuan 11-12 Matakuliah : A0294/Audit SI Lanjutan Tahun : 2009 Instrumen dan Bukti Audit Pertemuan 11-12

Learning Outcomes Pada akhir pertemuan ini, diharapkan mahasiswa akan mampu : Menjelaskan instrumen yang digunakan untuk pengumpulan data Menjelaskan bukti audit Bina Nusantara University

Audit Evidence Process Evidence gathering techniques Compliance vs substantive testing Sampling Computer Assisted Audit Techniques (CAATS) Analysis Review Bina Nusantara University

Evidence Independence of the provider of the evidence Qualifications of the individual providing the information/evidence Objective of the evidence Timing of the evidence Bina Nusantara University

Evidence Gathering Techniques Review information system organization structures Reviewing IS Policies and procedures Reviewing information system standards Bina Nusantara University

Evidence Gathering Techniques Reviewing information system documentations System development initiating document (eg. Feasibility study) Functional requirements and design specifications Test plans and reports Program and operations documents Program change logs and histories User manuals Operations manuals Security related documents Quality assurance reports Bina Nusantara University

Evidence Gathering Techniques Interviewing appropriate personnel Observing processes and employee performance Bina Nusantara University

Sampling Audit samples Approaches Statistical sampling Non statistical sampling IS auditor should design and select an audit sample Perform audit procedures Evaluate sample results Sufficient Reliable Relevant Useful audit evidence Bina Nusantara University

Sampling Method Attribute sampling Variable sampling Stop or go sampling Discovery sampling Variable sampling Stratified mean per unit Unstratified mean per unit Difference estimation Bina Nusantara University

Sampling Key steps Determining the objectives of the test Defining the population to be sampled Determining the sampling method, such as attribute vs variable sampling Calculation the sample size Selecting the sample Evaluating the sample from an audit perspective Bina Nusantara University

Compliance vs Substantive Test If controls are being applied in a manner that complies with management policies and procedures To provide IS auditor with reasonable assurance that the particular on which the IS auditor plans to rely is operating as the IS auditor perceived in the preliminary evaluation Can be used to test the existence and effectiveness of a defined process, which may include a trail of documentary and/or automated evidence Bina Nusantara University

Compliance vs Substantive Test Substantiates the integrity of actual processing Provides evidence of the validity and integrity of the balances in the financial statements and the transactions that support these balances To test for monetary errors directly affecting financial statement balances Bina Nusantara University

Computer Assisted Audit Techniques (CAATS) Types of tools and techniques Generalized audit software (GAS) Utility software Test data Expert System Bina Nusantara University

Documentation Minimum Record The planning and preparation of the audit scope and objectives The information systems environment The audit program The audit steps performed and audit evidence gathered The audit findings, conclusions and recommendations Any report issued as a result of audit work Supervisory review comments if any Bina Nusantara University

Documentation Audit Documentations (G8) Background Planning Linkage to Standards Need for Guideline Planning Documentation Contents Documentation Custody, Retention, and Retrieval Bina Nusantara University

Interviews To obtain both qualitative and quantitative information. 3 phases : a. preparing for the interview b. conducting the interview c. analyzing the interview Bina Nusantara University

Questionnaires To gather factual data and attitudinal data. 4 phases : a. design of questions b. design of response scales c. design of the layout and structure d. ensuring the questionnaire is valid and reliable. Bina Nusantara University

Control flowcharts 3 purposes : a. comprehension b. evaluation c. communication Bina Nusantara University

4 steps to construct a control flowcharts Choosing the primary flowchart technique to use Choosing the appropriate level of detail at which to work Prepare the primary flowchart Prepare the control flowchart Bina Nusantara University

Katagori Bukti audit Bukti Langsung/Tidak Langsung Bukti Utama (Primer)/Sekunder Fakta/Bukti Hasil Analisis Record/ Testimonial Evidence Bina Nusantara University

Testimonial Evidence Testimonial evidence ialah informasi yang diperoleh dari pihak/orang tertentu (tertulis maupun lisan, atau bersifat hasil analisis). Bukti ini dapat diperoleh melalui beberapa cara: Hasil wawancara Surat atau konfirmasi dari pihak lain. Observation evidence Analytical evidence, yaitu bukti audit yang diperoleh dari hasil analisis, dan yang oleh auditor diyakini sebagai pendukung untuk pengambilan kesimpulan pemeriksaan. Bina Nusantara University

Kualitas Bukti Audit Relevansi (Relevancy) Nilai Penting (Materiality) Kompetensi Bukti Audit (Competency) Kecukupan atau Kelengkapan Bukti Tepat Waktu (Timeliness) Bina Nusantara University

Kompetensi Bukti Audit (Competency) Bukti audit dari sumber-sumber eksternal (contohnya, konfirmasi yang diterima dari pihak ketiga) biasanya lebih reliabel daripada yang dibuat secara internal. Bukti audit yang dibuat secara internal lebih reliabel apabila sistem akuntansi dan pengendalian intern berjalan efektif. Bukti audit yang diterima langsung oleh auditor lebih reliabel daripada yang diperoleh dari entitas (auditee). Bukti audit dalam bentuk dokumen dan bentuk tertulis lainnya biasanya lebih reliabel daripada bentuk lisan. Dokumen asli lebih reliabel daripada fotocopy, teleks, atau faksimili. Bina Nusantara University

Pertimbangan Dalam Bukti Ada beberapa hal yang perlu dipertimbangkan oleh auditor didalam menetapkan bukti audit, yaitu: Di bidang hukum, pihak yang dituntut maupun penuntut mempunyai hak dan kesempatan yang sama untuk mempertahankan kebenaran yang diyakininya, atau untuk membela dirinya, dan kemudian hakim yang akan menentukan kebenaran berdasarkan bukti-bukti . Auditor yang memerlukan bukti audit untuk tujuan pemeriksaan harus mengerti dan menyadari bahwa tidak ada sesuatu hal yang pasti untuk tujuan tersebut. Auditor itu sendiri yang harus menentukan bagaimana mutu bukti yang diperoleh, berapa banyak bukti audit yang diperlukan, dan seberapa mendukung keyakinannya dalam mengambil kesimpulan dari pemeriksaan tersebut. Bukti audit harus dicatat, dikelola dan dievaluasi. Laporan hasil audit harus disertai lampiran bukti audit yang mendukung kesimpulan atau pendapat yang diberikan oleh auditor. Bina Nusantara University

Instrumen Pemeriksaan Observasi (Pengamatan) Wawancara, Tanya-jawab (Interview) Kuesioner (Tanya-jawab Tertulis) Konfirmasi Inspeksi Fisik Prosedur Analisis Perbandingan Penelaahan Dokumen Bina Nusantara University

The End Bina Nusantara University