How to Establish Internal Audit SOP Syllabus :
Bagaimana Menyusun Standard Operating Procedures Internal Audit yang Integrated

Swiss-Belhotel/Hotel Harris, Jakarta * | 2-4 May 2012 | Rp. 4.250.000, – (Full Fare)

Setiap organisasi mempunyai tujuan yang hendak dicapai. Untuk mencapainya, organisasi membutuhkan berbagai macam operating system yang berisi berbagai internal control system. Begitu pula dengan Departemen Internal Audit, sebagai suatu unit yang independen, dalam menjalankan fungsi dan tanggungjawabnya, menghadapi bermacam-macam risiko hambatan tergantung dari proses audit serta obyek audit yang dihadapainya.

Agar risiko–risiko hambatan tersebut dapat diatasi dengan kontrol-kontrol yang sesuai dan memadai didalam pelaksanaan audit operasional, finansial, sistem informatika, spesial proyek/fraud dan lain-lainnya, maka perlu disusun suatu kerangka risiko (risk framework) untuk memudahkan dalam meng-identifikasi semua jenis risiko yang ada. Untuk itulah diperlukan suatu Standar Operating Procedures (SOP) yang comprehensive dan integrated.

Sesuai dengan perkembangan zaman dan tuntutan masa kini, SOP disusun berdasarkan “Risk Based Approach” yaitu Enterprise Risk Management (ERM) agar dapat digunakan pada berbagai macam unit operasi sebagai auditee atau obyek audit yang telah menerapkan manajemen risiko.

Selain itu SOP penyusunannya disesuaikan dengan The International Standards for Professional Practice of Internal Auditing dari The Institute of Internal Auditors, Orlando, USA, sehingga isinya dapat memenuhi Standard Practice proses audit serta Code of Ethics bagi auditor pelaksana secara professional.

Setelah selesai mengikuti Workshop ini, peserta diharapkan dapat :

Memperoleh pengertian bagaimana cara menyusun Standard Operating Procedures (SOP) dengan tahapan proses audit sesuai dengan The International Standards Professional Practice of Internal Auditing dari The Institute of Internal Auditors.
Mengerti status, posisi dan keberadaan Departemen Internal Audit didalam struktur organisasi atau perusahaan.
Menyusun Internal Audit Charter sebagai pernyataan fungsi dan tanggung-jawabnya didalam melakukan audit dilingkungan organisasi atau perusahaan.
Melakukan sosialisasi fungsi keberadaan dan tanggung jawab Internal Audit dan memberikan informasi proses pelaksaan audit kepada semua unit operasi.
Bagaimana menempatkan Departemen Internal Audit sebagai suatu fungsi yang independen dan strategis yang dapat memberikan nilai tambah bagi organisasi atau perusahaan dengan memfokuskan pada 4 tujuan utama:
- Memastikan reliabilitas dan integritas atas informasi bisnis.
- Menjaga aset organisasi atau perusahaan
- Mempromosikan operasi yang efektif dan efisien
- Memastikan bahwa semua kebijakan, hukum, SOP telah dipatuhi dan tujuan organisasi atau perusahaan telah tercapai.Menyusun Uraian Kerja (Job Descriptions) bagi semua anggota auditors didalam lingkungan Departemen Internal Audit.
Melakukan penyesuaian dan memutahirkan SOP Internal audit dari masing-masing organisasi atau perusahaan dengan menggunakan Risk Based Approach, Risk Assessment, Control Self-assessment (CSA) COSO.

Metode Penyajian :

Workshop ini akan disajikan dalam bentuk diskusi, pembahasan dan studi kasus disertai dengan contoh-contoh prosedur proses audit. yang terjadi pada statu departemen internal audit pada perusahaan/organisasi yang dikelola secara profesional. Agar lebih komunikatif dan efektif setiap peserta diberikan kebebasan untuk bertanya dan mengemukakan pendapatnya yang berkaitan dengan proses internal audit yang terjadi pada perusahaan/organisasinya masing-masing.

Materi worshop berupa contoh-contoh standard operating procedures dari semua proses audit akan disajikan dalam bahasa Indonesia dan Inggris.

Target Peserta :

Lead auditors, Senior Auditors, Supervisors, Managers dan Director/Head of Internal Audit.

Materi dari Workshop:

A. CORPORATE OPERATING POLICIES

Policy Statement for Controlling the Operations of the Corporation and Subsidiaries

Corporate Audit Policy

The Institute of Internal Auditors

Code of Ethics

Standards for the Professional Practice of Internal Auditing

Minutes Establishing the Audit Committee

Reporting to the Audit Committee

Audit Advisory Committees

Executive Endorsement of the Internal Auditing Charter

Summary of Essential Internal Controls

Proper Business Practices

Addendum to Proper Business Practices Policy – Annual Report Letter

Foreign Corrupt Practices Act (Background and General Information, Corporate Policy, Internal Auditing Responsibilities)

COSO: Internal Control – Integrated Framework

B – OVERVIEW OF THE INTERNAL AUDITING DEPARTMENT

Mission Statement

Continuing General Objectives

Internal Audit Charter – Example I

Internal Audit Charter – Example II

Internal Audit Charter – Example III

Quality Assurance and Improvement

Audit Productivity Measurement: Auditors

Audit Productivity Measurement: Auditors-in-Charge

Audit Process Questionnaire (Audit Customer Survey)

Internal Auditing Operating Policy

Internal Auditing Operating Principles

Reports for Management and the Audt Committee

Objectivity

Due Professional Care and Fraud

Chief Audit Executive Responsibilities

Audit Manager Responsibilities

Auditor-in-Charge Responsiilities

C – AUDIT PROCEDURES AND TECHNIQUES

ANNUAL AUDIT PROGRAM

Audit Risk Assessment/Annual Audit Planning – Example I

Audit Risk Assessment/Annual Audit Planning – Example II

INDIVIDUAL AUDIT PROJECTS

Project Assignment

Project Assignment Form

Budget Revision Form

Project Time Budget

Project Time Record

Audit Objectives and Planning

Audit Objectives and Planning Checklist

Survey Techniques

Preliminary Survey

Flow Charting Documentation Standards

Audit Program

Opening Conference

Evaluating Internal Control

Attributes of a Well Developed Audit Finding

Audit Finding Data Sheet

Audit Work Papers

Audit Work Paper Review

Audit Work Paper Review Checklist

Security and Control of Work Papers

Exit Conference

Exit Conference Summary Sheet

Audit Reports

Audit Report Traveler

Audit Report Follow-up

Project Checklist and Audit Considerations

Post-audit Review Form

Team Appraisals

Reporting on Other Than Audit Assignments Communications

IT AUDITING

Scope and Objectives of the Information System Auditing Group
Data Center/Computer Operations Audits
Applications Systems Audits
Systems Development Audits
Other Personal or Departmental Computing Environment Audit
Responsibilities for Assigned Hardware/Software
PC Equipment Custodian Agreement
Backups

OTHER

Auditor’s right to a Third Opinion

Illegal and Improper Activities

Fraud/Irregularities/Investigations

D – STAFF QUALIFICATIONS AND DEVELOPMENT

POSITION DESCRIPTIONS

Director of Internal Auditing/Chief Audit Executive

Manager of Internal Auditing

Senior Auditor

Staff Auditor

Information Technology Auditor

Knowledge/Skill Levels for Information Systems Auditors: Level 1

Knowledge/Skill Levels for Information Systems Auditors: Level 2

Knowledge/Skill Levels for Information Systems Auditors: Level 3

INTERVIEWING

Applicant Interviewing

Telephone Evaluation Form – Human Resources

Telephone Evaluation Form – Internal Auditing

Interview Schedule

Applicant Evaluation Report

Interview Evaluation Sheet

ORIENTATION, DEVELOPMENT/TRAINING

Orientation Program

Determining Development/Training Needs

Development/Training Appraisal Form

Audit Staff Self Appraisal Form

Preparing Individual Development/Training Plans

Audit Staff Development/Training Plan Form

Assessing Development/Training Progress

External Development/Training Evaluations

Staff Rotation Policy

Professional Certification, Organizations, and Meetings

Professional Organization Meetings/Seminar Report

PERFORMANCE APPRAISALS

Performance Appraisal Templates

Performance Appraisals – Example I

Performance Appraisal Report

Performance Appraisals – Example II

Staff Performance Appraisal Form

Performance Appraisals – Example III

Performance Appraisal Form – Staff Auditor – Audit Assistant

Senior Auditor Performance Appraisal Form

Supervisor Performance Appraisal Form

Manager Performance Appraisal Form

E – AUDIT ADMINISTRATION

Personal Conduct and Independence

Marketing the Internal Auditing Function: An Audit Customer’s Introduction to Internal Auditing – Example I (Sample Copy)

Marketing the Internal Auditing Function: An Audit Customer’s Introduction to Internal Auditing – Example II (Sample Copy)

Internal Auditor Duties Versus Line/Operational Duties

Audit Schedule and Assignments

Time Reports

Time Report Form

Quality Assurance Reviews – Internal Review

Internal Review – CAE’s Questionnaire

Quality Program – Internal and External Assessments

Level Two Quality Assurance Review Form

Level Three Quality Assurance Reviews Form

Audit Customer Survey

Internal Audit – Audit Customer Survey – Example I

Internal Audit – Audit Customer Survey – Example II

Coordination with Independent Public Accountants

Assistance to Independent Public Accountants

Record Retention

Library/Reference Materials

Housekeeping

Workshop Leader :

Bambang Pramono

telah lebih dari 20 tahun berkarir dalam area internal audit, akuntansi dan IT. Sampai ke posisi AVP, Internal Audit di suatu perusahaan nasional. Ia telah berkarir dalam perusahaan manufacturing, oil and gas dan memiliki pengalaman bekerja di beberapa Negara di luar Indonesia, seperti Australia, Amerika, Perancis dan Filipina.

Lulusan SI dan MBA dalam bidang Akuntansi ini juga aktif di IIA (Institute of Internal Auditors) yang menyebabkan ia diantaranya secara intensive terlibat di dalam pembuatan Standar Pelaksanaan Fungsi Audit Intern Bank. Ia juga trainer dalam bidang Internal Audit untuk berbagai Perusahaan dan pembicara dalam berbagai seminar.

FEE :

Rp. 3.750.000 ,- (REG for 3 person/more; payment before 25 Apr 2012)
Rp. 3.950.000,- (REG before 18 Apr 2012; payment before 25 Apr 2012)
Rp. 4.250.000 ,- (Full fare)

Venue

Workshop akan dilaksanakan di Hotel Grand Flora Kemang / Twin Plaza / Kartika Chandra / hotel lainnya di Jakarta yang akan kami konfirmasikan di dalam confirmation letter.

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