Prosedur dan Pendekatan dalam Pelaksanan Audit Pertemuan Matakuliah: F0174 / Audit Laporan Keuangan Berbasis Komputer Tahun: 2008

Bina Nusantara penggunaan dari alat bantu-alat bantu tersebut dalam pelaksanaan audit Garis besar proses pemeriksaan 3 - Test Data - Tracing & Mapping - Expert System - ACL - IDEA - PANAUDIT -Network Security Assesment -Virus Scanner - Flowcharter - CASE tools

Bina Nusantara Memahami Lingkungan/Latar Belakang Klien Menentukan Tujuan Menetapkan Prosedur dan melakukan pengujian Laporan/Kertas Kerja Info. Latar Belakang Klien Tujuan & Prosedur Audit Pemahaman Pengendalian Hasil test subtantif Lampiran Hasil Konfirmasi Opini

Bina Nusantara Metodologi Pengujian Terinci Menentukan: Materialitas Inherent Risk Accepted Risk Menentukan: Controll Risk Rancang Subtantif Test Prosedur Analitis Melaksanakan Prosedur Analitis Rancang Pengujian Terinci: Prosedur Audit Ukuran Sample Penetapan Pos Pelaksanaan

Bina Nusantara BUKTI TRANSAKSI LAPORAN KEUANGAN HASIL ANALISA PROSES AKUNTANSI PROSES ANALISIS DI KOMP AUDITOR DATA HASIL DOWNLOAD PROSES MEMPEROLEH DATA PROSES MEMBANDINGKAN DATA

Bina Nusantara Audit with computer, cara pengumpulan bukti audit 7 Cara memperoleh data dalam TABK secara teknis sbb: 1.Mengakses data secara langsung (direct access) menganalisa data dengan langsung mengakses server / tempat penyimpanan data. Dalam hal ini auditor hanya diberikan otorisasi display untuk menjaga integritas data 2.Mengunduh data ke media (download access), mengunduh data-data yang diperlukan ke media yang dimiliki oleh auditor, seperti: laptop, PC, flash disk, untuk selanjutnya dianalisa

Bina Nusantara Concurent Audit Technique Terdapat 2 teknis dalam pengumpulan bukti: 1.Modul audit khusus yg tdpt dalam sistem aplikasi akuntansi/software akuntansi digunakan untuk mengumpulkan, memproses dan mencetak bukti audit 2.Dalam beberapa kasus record audit khusus digunakan untuk menyimpan dan mengumpulkan bukti audit shg auditor dapat melakukan analisis di waktu yang lain. Record dapat disimpan dalam file sistem maupun dalam file auditor

Bina Nusantara TIPE TEKNIK AUDIT TERPADU 1.Integrated Test Facility (ITF) 2.Snapshot/extended record 3.System Control Audit Review File (SCARF) 4.Continuous and Internittent Simulation (CIS)

Bina Nusantara Integrated Test Facility (ITF) DataBase with Dummy entity DataBase with Dummy entity Application System ITF Application System ITF Test Data Live Data Tag Live Transaction Input Transaction Input Transaction Input

Bina Nusantara Snapshot/extended record Transaction Input Error File Input Validation Program Snapshot Report Error Report Valid TransactionOutput Error File

Bina Nusantara Snapshot/extended record II Input Master File Sorted Transaction File Update Program Snapshot ReportUpdate Report Output Master File Update Program Snapshot Report Management Report

Bina Nusantara System Control Audit Review File (SCARF) Transaction FileInput Master File Update Program Containing SCARF Updatet Report Output Master File SCARF Audit Report SCARF reporting system

Bina Nusantara Continuous and Internittent Simulation (CIS) Application Working Storage Mainframe DB Management System CIS Mainframe DB Machine Transaction DataBase Exception Log

Bina Nusantara 2 Generalized Audit Software: 1.ACL : ACL Corporation 2.IDEA : Audy Forum Acquiring Software Application 15

Bina Nusantara User Survey Participant Usage of Audit Software? –ACL, IDEA, Access, Excel, Monarch, Others Extent of Usage –Data Extraction and Analysis –Statistical Sampling –Fraud Detection –Continuous Monitoring August 2001 IIA Survey –ACL usage 13/1 over IDEA usage

Bina Nusantara Gainesville’s History With Computerized Audit Software Small Shop with Limited Resources Began Evaluating Mainframe-Based CAAT’s in mid-1980’s EasyTrieve, PanAudit, etc. Purchased PC-Based IDEA software in 1988 from CICA/AICPA Immediately found uses for software, but training and support were limited Accessing data was difficult

Bina Nusantara IDEA software

Bina Nusantara Gainesville’s History With IDEA Marketing and Training for IDEA improved in mid- 1990’s –Audimation Services, Inc. –Window’s Version of IDEA released – improved functionality and ease of use  Window’s version 2.0 in 1999 added print report extraction capability –Training Offered

Bina Nusantara IDEA’s Recent Business History IDEA Software Sold to Private Company by CICA 2 years ago –Caseware International, Inc. appears to be moving to try to compete with ACL –Benford’s Law analysis to be added to IDEA this year –ACL versus IDEA

Bina Nusantara IDEA Functionality Importing and Exporting Files –Numerous file formats supported, print reports Extracting Records – exception testing Duplicate and gap detection Statistical Sampling –sample planning and results analysis –random, stratified, monetary, systematic

Bina Nusantara Importing Print Files – Selecting File

Bina Nusantara Importing Print Files – Creating a Mask

Bina Nusantara Importing Print Files – Opening Saved Mask

Bina Nusantara IDEA Import Assistant Demo – Masked View

Bina Nusantara Importing Print Files – Importing Data

Bina Nusantara Importing Print Files – Resulting Data File

Bina Nusantara Summarizing Data

Bina Nusantara Extracting Exceptions – Regular Hours > 80

Bina Nusantara IDEA’s Equation Editor

Bina Nusantara Sorted Exceptions to Evaluate

Bina Nusantara Duplicate Detection – Direct Deposit Accounts

Bina Nusantara Joining Databases – Salary Comparisons

Bina Nusantara Gainesville’s Usage of IDEA Payroll Processing Reviews Disbursements/Purchasing Utility Billing and Receipting Work Order Completion County Traffic Fine Collections Overtime Reviews

Bina Nusantara Summary IDEA has been a powerful and productive tool for the Gainesville City Auditor’s Office With tools like this, auditors are only limited by our creativity Acquiring and using the tools available is a great way to improve audit coverage, productivity and effectiveness