Risk-Based Internal Auditing (RBA)- Coso Based and Risk Based Audit Practical

DESCRIPTION

The Audit course is designed to provide practical view in conducting audit and assurance in one organization. The course is designed to support professional staffs to expand their understanding of comprehensive audit practice.

The course presents a more in-depth view on the fundamentals of auditing by highlighting on topics such as : audit and control analysis, examination of control evidence in conducting audit, application control and management of audit.

The course will include discussion and exercises related to general control examinations within the scope auditing. The course will also focus on control research and analysis for related topic areas. In addition, through discussion and exercises, participant will gain a working understanding of the process of developing audit work programs.

Participants will be expected to gain a working understanding of how to identify, reference and implement audit practice management and control policies, standards and related auditing standards. Regarding the latter, the objective is to learn how to identify and interpret the requirements of the standards and implement the standards in auditing process.

Each class session will include discussion on an practical audit management, security, control or audit issues that participants should be familiar with.

OBJECTIVE

1. Memahami paradigm baru peran internal audit
2. Memahami konsep dan aplikasi internal audit yang berbasis resiko dengan pendekatan COSO
3. Memahami risiko yang muncul serta pencegahannya di Purchasing
4. Menguasai langkah-langkah rinci proses audit internal berbasis risiko terutama di Purchasing
5. Peserta memperoleh pemahaman yang diperluas tentang peran auditor dalam mengevaluasi risiko operasional dan pengendalian terkait dan dalam menilai kesesuaian dan kecukupan praktik pengendalian manajemen dan pengendalian terkait di dalam organisasi peserta
6. Peserta memperoleh kemampuan dalam melakukan audit dan menerapkan teknik dalam melakukan perikatan assurance, atestasi dan audit
7. Peserta mendapatkan pemahaman yang lebih luas tentang referensi prinsip dalam tata kelola perusahaan yang baik, kontrol dan keamanan terkait dengan proses audit
8. Peserta memperoleh kemampuan kerja untuk merencanakan, melaksanakan dan melaporkan audit umum dan property
9. Peserta memperoleh pemahaman tentang peran auditor mengenai operasi dan kepatuhan terkait properti dan audit peraturan, seperti mengevaluasi standar kontrol

MATERI 

1. RISK BASED AUDIT INTRODUCTION

• Risk Based Audit dan Audit Secara Konvensional
• Lingkup & Peran Risk Based Audit

2. PARADIGMA BARU AUDIT INTERNAL DENGAN PENINGKATAN EFEKTIVITAS INTERNAL CONTROL

• Perbedaan Paradigma Lama Dan Paradigma Baru
• Tahapan Dalam Melakukan Risk Based Audit

3. PEMAHAMAN TERHADAP STANDAR OPERATING PROCEDURE – PURCHASING

4. INTERNAL AUDIT – COSO BASED

• Internal Audit Process
• Metodologi Audit Berbasis Risiko
• Penyusunan & Pelaksanaan Program Audit Internal
• Internal Control – COSO Base

5. PEMAHAMAN TERHADAP RISK MANAGEMENT PROCESS

• Establish the context, Identify risks, Analyze risks , Evaluate risks dan Treat risks

6. ANALISA RISIKO FUNGSI PURCHASING

• Supplier Failure & Supply Continuity Risk
• Fraud Risk Pada Purchasing
• Penaksiran & Peristiwa Risiko Menurut Sumber Risiko
• Pengelolaan dan Pencegahaan Risiko
• Strategic Procurement : Understand Market & Supplier
• Contingency Plan, Monitoring & Development

7. LANGKAH-LANGKAH RINCI PROSES AUDIT INTERNAL BERBASIS RISIKO PADA PURCHASING

• Perencanaan Audit Tahunan
• Perencanaan Penugasan Audit
• Pelaksanaan Pengumpulan dan Pengujian Bukti Audit
• Pengembangan Temuan Hasil Audit
• Penyelesaian Dan Distribusi Laporan Hasil Audit
• Monitoring Tindak Lanjut Hasil Audit
• Evaluasi Proses Dan Hasil Audit

8. RISK BASED AUDIT PRACTICAL

• Pelaporan Pedoman Penulisan Hasil Audit
• Conducting The Audit Process
• Management Controls
• Assurance Of Controls And Control Objectives
• Evidence Collection And Evaluation
• Managing The Audit Function
• Property Audit
• Property Audit Scope

PARTICIPANT

Auditor Internal perusahaan atau staf yang memiliki tugas untuk melakukan audit, semua pihak yang ingin meningkatkan pengetahuan seputar Risk Based Audit

TRAINING METHOD

Pre Test,

Presentation

Discussion

Case Study

Post Test

Evaluation

FACILITIES

Training Kit

Handout

Certificate

1x Lunch & 2x Coffee Break

Souvenir

Form Pre-Registrasi

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Topik Training	: Risk-Based Internal Auditing (RBA)- Coso Based and Risk Based Audit Practical
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