Prosedur dan Pendekatan dalam Pelaksanan Audit Pertemuan 15-16 Matakuliah: F0174 / Audit Laporan Keuangan Berbasis Komputer Tahun: 2008.

Presentasi berjudul: "Prosedur dan Pendekatan dalam Pelaksanan Audit Pertemuan 15-16 Matakuliah: F0174 / Audit Laporan Keuangan Berbasis Komputer Tahun: 2008."— Transcript presentasi:

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2 Prosedur dan Pendekatan dalam Pelaksanan Audit Pertemuan 15-16 Matakuliah: F0174 / Audit Laporan Keuangan Berbasis Komputer Tahun: 2008

3 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

4 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

5 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

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

7 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

8 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

9 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)

10 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

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

12 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

13 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

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

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

16 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

17 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

18 Bina Nusantara IDEA software

19 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

20 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

21 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

22 Bina Nusantara Importing Print Files – Selecting File

23 Bina Nusantara Importing Print Files – Creating a Mask

24 Bina Nusantara Importing Print Files – Opening Saved Mask

25 Bina Nusantara IDEA Import Assistant Demo – Masked View

26 Bina Nusantara Importing Print Files – Importing Data

27 Bina Nusantara Importing Print Files – Resulting Data File

28 Bina Nusantara Summarizing Data

29 Bina Nusantara Extracting Exceptions – Regular Hours > 80

30 Bina Nusantara IDEA’s Equation Editor

31 Bina Nusantara Sorted Exceptions to Evaluate

32 Bina Nusantara Duplicate Detection – Direct Deposit Accounts

33 Bina Nusantara Joining Databases – Salary Comparisons

34 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

35 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