auditor's role - planning and control in the management

8/6/2019 Auditor's Role - Planning and Control in the Management

1/14

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


2/14

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


3/14

IT STRATEGY FOR CAMPUSIT STRATEGY FOR CAMPUS

Campus

Academic

System

BAA

UPO

LECTURER

server

MARKETING

FINANCE

ICT

LIBRARY


4/14

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)


5/14

Auditors SituationAuditors Situation1. Roles

2. Obligation

3. Organisation


6/14

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


7/14

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.


8/14

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


9/14


10/14

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.


11/14

The Important things ofThe Important things ofSDLC :SDLC :

1.1. PlanningPlanning2.2. ControllingControlling


12/14

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


13/14

Controlling of SDLC :Controlling of SDLC :

1.1. Quality ControlQuality Control

2.2. Schedule ControlSchedule Control

3.3. Cost ControlCost Control


14/14

THANKYOUTHANKYOU

auditor's role - planning and control in the management

Documents