Informasi buku : Ukuran 16,5 x 23 cm ; 218 halaman isi Kertas 70 gr

DAFTAR ISI

Hal

KATA PENGANTAR

DAFTAR ISI

i

iii

BAGIAN I. KONSEP DAN BASIS AUDIT INTERNAL 2

BAB I. FUNGSI AUDIT INTERNAL DALAM ORGANISASI 2

Kepentingan Manajemen 3

Batasan dan Ruang Lingkup Audit 5

Definisi Audit Internal 5

Ruang Lingkup Audit 9

Legitimasi Fungsi Audit Internal 11

Subjek ; Auditor Internal 11

Satuan Kerja Audit Internal 13

Latihan Soal 14

BAB II. AUDITOR INTERNAL SEBAGAI PROFESI 18

Organisasi Bagian Audit Internal 19

Status Organisasional 19

Sentralisasi, Desentralisasi atau Hybrid 21

Pengelolaan Fungsi Audit Internal 24

Risiko Terkait Pengelolaan Fungsi Audit Internal 24

Keahlian Individual Auditor Internal 27

Tim-kerja Audit Internal 28

Latihan Soal 30

BAB III. STANDAR AUDIT DAN ISU ETIKA 32

Dilema Auditor Internal 33

Konflik Kepentingan 33

Ambiguitas Peran 34

Standar Audit Internal dan Etika Profesi 36

Standar Audit Internal 36

Piagam Audit Internal 37

Independensi dan Objektivitas 38

Kecakapan dan Kecermatan Profesional 40

Program Penjaminan Kualitas 40

Nilai Etika 43

Integritas 44

Objektivitas 45

Kompetensi 45

Kerahasiaan 46

Latihan Soal 47

BAB IV. PENDEKATAN AUDIT DAN PROSES AUDIT 50

Pendekatan Audit 51

Standar Audit 51

Audit Berbasis Risiko 51

Penilaian Risiko 51

Penetapan Risiko Signifikan 53

Risiko Audit 56

Penilaian Terhadap Risiko Bawaan 57

Penilaian Awal Terhadap Risiko Pengendalian 61

Penilaian Terhadap Risiko Pendeteksian 65

Proses Audit 66

Perencanaan Tahunan 66

Tahapan Audit Berdasarkan Penugasan 68

Latihan Soal 70

BAGIAN II. ORIENTASI AUDIT INTERNAL 74

BAB V. EVALUASI MANAJEMEN RISIKO 74

Tanggung jawab Manajemen 75

Risiko 75

Definisi Risiko 75

Sifat dan Bentuk Risiko 76

Kontekstual Risiko 77

Manajemen Risiko 79

Definisi Manajemen Risiko 79

Unsur dan Prinsip Manajemen Risiko 80

Tanggung jawab Auditor Internal 81

Peran Audit Internal Dalam Manajemen Risiko 81

Review Terhadap Manajemen Risiko 82

Latihan Soal 86

BAB VI. EVALUASI PENGENDALIAN INTERNAL 90

Tanggung jawab Manajemen 91

Batasan Pengendalian Internal 91

Definisi Pengendalian Internal 91

Tujuan Pengendalian Internal 92

Komponen dan Prinsip Pengendalian Internal 93

Komponen Pengendalian Internal 93

Prinsip dan Fokus Pengendalian Internal 94

Tanggung jawab Auditor Internal 101

Tujuan Review Terhadap Pengendalian Internal 101

Teknik Review Terhadap Pengendalian Internal 101

Latihan Soal 102

BAB VII. EVALUASI GOVERNANCE 106

Tanggung jawab Manajemen 107

Prinsip-prinsip Governance 107

Definisi dan Manfaat Governance 107

Implementasi Good Governance 109

Tanggung jawab Auditor Internal 113

Peranan Audit Internal dalam menilai Governance 113

Perencanaan Audit untuk Menilai Proses Governance 114

Latihan Soal 115

BAGIAN III. PENUGASAN AUDIT 118

BAB VIII. PERENCANAAN PENUGASAN AUDIT 118

Penetapan Auditee dan Aktivitas Audit 119

Auditee 119

Aktivitas Audit 121

Jasa Audit 121

Tipe Audit 124

Perencanaan Penugasan Audit 125

Standar Audit 125

Penyusunan Rencana Penugasan Audit 126

Manfaat Perencanaan Penugasan Audit 126

Pemahaman mengenai Aktivitas Yang Diaudit 127

Tahapan Penyusunan Rencana Penugasan Audit 128

Program Audit 131

Survey Pendahuluan 134

Latihan Soal 140

BAB IX. PEKERJAAN LAPANGAN (FIELDWORK) 144

Penilaian Akhir Terhadap Risiko Pengendalian 145

Identifikasi, Analisis, dan Evaluasi Bukti Audit 146

Standar audit 146

Pelaksanaan Metode, Teknik dan Prosedur Audit 147

Metode Identifikasi Bukti Audit 147

Teknik Analisis dan Evaluasi Bukti Audit 149

Pengembangan Temuan Audit dan Penyusunan

Rekomendasi

157

Latihan Soal 160

BAB X. PELAPORAN HASIL AUDIT DAN TINDAK

LANJUT AUDIT

164

Pelaporan Hasil Audit 165

Standar Audit 165

Laporan Hasil Audit 166

Pengkomunikasian Hasil Audit 169

Tindak Lanjut Audit 172

Standar Audit 172

Pemantauan Hasil Audit 172

Latihan Soal 173

BAGIAN IV. PERANGKAT PENUNJANG AUDIT 178

BAB XI. BUKTI AUDIT DAN PENDOKUMENTASIANNYA 178

Bukti Audit 179

Standar Audit 179

Karakteristik Bukti Audit 180

Tahap-tahap Pengumpulan Bukti Audit 183

Kertas Kerja Audit 185

Standar Audit 185

Karakteristik Kertas Kerja Audit 186

Persyaratan Kertas Kerja Audit 188

Penyimpanan Kertas Kerja Audit 190

Latihan Soal 191

BAB XII. INSTRUMEN PENDUKUNG AUDIT 194

Sampling Audit 195

Sifat Pengujian dalam Audit 195

Populasi Sasaran 196

Desain Sampling 197

Ukuran Sampel 203

Pendukung Teknis 207

Kuesioner Pengendalian Internal 207

Metrik (Metrics) 209

Flowchart dan Diagram 211

Latihan Soal 212

DAFTAR PUSTAKA 214

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