auditor's role - planning and control in the management
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8/6/2019 Auditor's Role - Planning and Control in the Management
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Planning and Control inPlanning and Control inthe Project Managementthe Project Management
Presented by :Presented by :
1.1. Barokah LegowatiBarokah Legowati
2.2. Kristen S. MetekohyKristen S. Metekohy
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PRESENTATION TODAYPRESENTATION TODAY
1.1. IT Strategy and Standard for CampusIT Strategy and Standard for Campus
2.2. Planning and Control in ProjectPlanning and Control in Project
Management :Management :-- Auditors RoleAuditors Role
-- Planning and Control SDLCPlanning and Control SDLC
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IT STRATEGY FOR CAMPUSIT STRATEGY FOR CAMPUS
Campus
Academic
System
BAA
UPO
LECTURER
server
MARKETING
FINANCE
ICT
LIBRARY
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ITIT STANDARD FOR CAMPUSSTANDARD FOR CAMPUS
Campus Academic System, i.e :1.Administrator (ICT)
2.Lecturer (Dosen)3.Academic Administrator (BAA) :
Choose on of intitutionUSER Login : using their own userPassword : give from administrator (ICT), but if the Students could changetheir own password, and it will be automatically saveIt SHOULD BE :a) To keep the secure of your privacy, it should be change your password
minimal one weeks or maximal two weeks. To avoid hacking by hacker4.Head of Programme (Kajur)
Student (Mahasiswa/i) , i. e :Choose on of intitutionUSER Login : using their own NIM (Students ID)Password : give from administrator (ICT), but if the Students could change theirown password, and it will be automatically saveIT SHOULD BE :a) To keep the secure of your privacy, it should be change your passwordminimal one weeks or maximal two weeks. To avoid hacking by hackerb) Report Management : Student Transcripc) Student Management :
- KRS ONLINE- Student Grades Online- Student Time Tables
6.Human Resource (HRD)7.Management (Dekan, Vice Principal)
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Auditors SituationAuditors Situation1. Roles
2. Obligation
3. Organisation
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Role in internal Activity :Role in internal Activity :
InternalInternal AAuditing activity is primarily directed at improvinguditing activity is primarily directed at improving internalinternalcontrolcontrol. Under the. Under the COBITCOBIT Framework, internal control is broadly definedFramework, internal control is broadly defined
as a process, effected by an entity's board of directors, management,as a process, effected by an entity's board of directors, management,
and other personnel, designed to provide reasonable assuranceand other personnel, designed to provide reasonable assurance
regarding the achievement of objectives in the following internalregarding the achievement of objectives in the following internal
control categories:control categories:
>> Effectiveness and efficiency of operationsEffectiveness and efficiency of operations
>> Reliability of financial reportingReliability of financial reporting
>> Compliance with laws and regulationsCompliance with laws and regulations
Management is responsible for internal control. Managers establishManagement is responsible for internal control. Managers establishpolicies and processes to help the organization achieve specificpolicies and processes to help the organization achieve specific
objectives in each of these categories. Internal auditors perform auditsobjectives in each of these categories. Internal auditors perform audits
to evaluate whether the policies and processes are designed andto evaluate whether the policies and processes are designed and
operating effectively and provide recommendations for improvement.operating effectively and provide recommendations for improvement.
Auditors RoleAuditors Role
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AuditorsAuditors RoleRoleOn the organisation/company consist of several department,
such as :1. Technical2. Finance3. Purchasing4. Sales, others
Lets take one example for auditing :If the Auditors will auditing Dept of IT, the roles of auditing :a) Planning : What is the program will be audit?b) Collect the evidence : If the auditors know what the
program is, he must find the evidence like physic or nonphysic. He can find of the software or hardware and also
can interview someone.c) Evaluate evidence : All evidences has collect, theauditor will evaluate it.
4) Opinion : Comparing evidense with thestandard and give some advice.
5) Audit Result : Times to reporting all result toboard management or department related.
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Obligation/DutyObligation/DutyAccording to theAccording to the Institute of Internal AuditorsInstitute of Internal Auditors, the Internal Auditor's, the Internal Auditor's
obligation of Independence refers to:obligation of Independence refers to:
1)1) TheThe reporting linereporting line or status of the CAEor status of the CAE TheThe Chief AuditChief AuditExecutiveExecutive must reportto a level within the organization thatmust reportto a level within the organization thatallowsthe internal audit activityto fulfill its responsibilities.allowsthe internal audit activityto fulfill its responsibilities.The chief audit executive must confirmto the board, at leastThe chief audit executive must confirmto the board, at leastannually,the organizational independence ofthe internal auditannually,the organizational independence ofthe internal auditactivityactivity..
2)2) Attitude of auditors, procedures of the internal auditAttitude of auditors, procedures of the internal auditdepartmentdepartment.. The internal audit activitymust be free fromThe internal audit activitymust be free from
interference in determining the scope of internal auditing,interference in determining the scope of internal auditing,performing work, andcommunicating resultsperforming work, andcommunicating results..
3)3) Communication rightCommunication right.. The chief audit executive mustThe chief audit executive mustcommunicate and interactdirectlywith the Boardof Directorscommunicate and interactdirectlywith the Boardof Directors
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SystemD
evelopmentSystemD
evelopmentLife CycleLife CycleIsIs the process of creating orthe process of creating or
altering systems, and thealtering systems, and themodels and methodologiesmodels and methodologiesthat people use to developthat people use to develop
these systems.these systems.
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The Important things ofThe Important things ofSDLC :SDLC :
1.1. PlanningPlanning2.2. ControllingControlling
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Planning oPlanning off SDLCSDLC
1.1. Defining System That WillDefining System That Will
Be DevelopedBe Developed2.2. Set The Project ScopeSet The Project Scope
3.3. Developed The project PlanDeveloped The project Plan
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Controlling of SDLC :Controlling of SDLC :
1.1. Quality ControlQuality Control
2.2. Schedule ControlSchedule Control
3.3. Cost ControlCost Control
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THANKYOUTHANKYOU
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