1 Sebagai Alat Bantu Manajemen Pertemuan 5 s.d 6 Matakuliah: A0134/Audit Operasional Tahun: 2006

2 How Did Management Audit Arise as A Management Tool? The initial idea came from the customer. A client approached a firm which had previously specialised in Executive Search and Executive Resource Management, asking for help with internal promotion.

3 The firm, an international Management Consultacy, had been assisting certain clients to identify, evaluate and help attract senior level executives and external Board members and advising others on the systematic management of their senior positions.

4 What is Management Audit? The word ‘audit’ implies a somewhat sterile, although very necessary, process of checking the finances of a company.

5 Human Resources are usually the most important asset of any company. It is on this asset that Management Audit (or Management Diagnosis) concentrates.

6 Management Audit addresses a company’s existing internal organisational structure and executive resources.

7 Management Audit aims to assess the strengths and weaknesses of an organisation’s structure, its management team and its corporate culture.

8 Recommendations are then made to maximise the effectiveness of the organisation, including redeployment of its human resources.

9 A Management Audit concentrates on the key executives in each strategic or organisational unit.

10 A Management Audit is future-orientated. It seeks to assist senior management attain their corporate goals more effectively and helps them adapt their resources to changing environments.

11 Why is Management Audit Necessary? Companies proposing to effect a joint venture are one of the principal user of Management Audit.

12 Modern Human Resource Directors, Chief Executive Officers and Managing Directors are all becoming increasingly aware that management Audit provides an additional methodology to help review their own organisation’s internal executive assets and resources. They are aware that they can only make appropriate appointments in a changing environment if they look beyond the executive’s existing track record to: –The appropriate industry standards –The necessary competition levels –Their own internal skill distributions relative to the competition, both in today’s terms and for projected future requirements

13 Such senior executives recognise that the knowledge resulting from such an exercise is vital.

14 Imagine a manager reporting to a senior who is performing well, boosting the performance of the department and being a valuable asset, assisting in the senior executive’s own success. It is highly unlikely that his senior executive will, without the counsel and advice of the Human Resource Director, take the initiative to bring about a change in that individual’s career.

15 The users of a Management Audit are extending the concept of due diligence to include an audit of the individuals comprising the team and organisation of the acquired company. Hence, they are placing the vital Human Resource element in the same category as, say, the audit of finances by a firm of chartered accountants, the audit of property by a firm of property advisors and surveyors, the audit of legal affairs by a firm of solicitors and the like.

16 Changing Charities Forty years ago, when I launched my career in the voluntary sector, any suggestions that charities should adopt management techniques associated with the commercial world would almost certainly have been rejected out of hand. The motives of those who set out to do good were considered much too pure to be challenged by anything as worldly as profit and loss. See p

17 Peranan Audit Manajemen 1.Memungkinkan manajemen mengidentifikasikan kegiatan operasional dalam perusahaan 2.Membantu manajemen dalam meningkatkan produktifitas kerja dari berbagai komponen organisasi 3.Menungkinkan manajemen mengidentifikasikan hambatan & kendala yg dihadapi dalam mengkoordinasikan berbagai kegiatan 4.Memanfaatkan penerapan pendekatan pada system sehingga perusahaan dikelola sebagai suatu kesatuan yang utuh

18 5.Memungkinkan manajemen menentukan strategi yg tepat 6.Membantu manajemen menentukan pedoman teknis operasional dengan tingkat efisiensi & efektivitas yg tinggi 7.Mengidentifikasikan dengan tepat berbagai masalah & tantangan yg dihadapi dalam manajemen SDM mis: motivasi yg rendah, tingkat perpindahan yg tinggi, sistem imbalan yg perlu disempurnakan 8.Membantu menajemen menilai perilaku pada bawahan dalam menyediakan informasi bagi pimpinan sesuai kebutuhan pimpinan ada berbagai hierarki perusahaan