Internal Auditor Intern

Materi Pembelajaran: >Dasar-Dasar Internal Audit Pengertian dan tujuan Internal Audit. Peran Internal Audit dalam perusahaan. Perbedaan Internal Audit, External Audit, dan Compliance. Internal Audit Charter. Independensi dan objektivitas auditor. Kode etik Internal Auditor. Audit universe. Jenis-jenis audit. Audit lifecycle. Audit trail dan dokumentasi audit. > Governance Konsep corporate governance. Peran Board of Directors dan management. Peran Audit Committee. Three Lines Model. Accountability dan responsibility. Transparency dan ethical conduct. Governance structure perusahaan. > Risk Management Pengertian risiko. Risk identification. Risk assessment. Inherent risk. Residual risk. Likelihood dan impact. Risk rating. Risk register. Risk appetite. Risk mitigation. > Internal Control Tujuan internal control. Preventive control. Detective control. Corrective control. Manual dan automated control. Key control. Segregation of duties. Authorization dan approval. Reconciliation. Access control. Documentation control.

>Audit Planning Audit objective. Audit scope. Audit criteria. Audit period. Preliminary information gathering. Process understanding. Identification of key risks. Identification of key controls. Audit planning memorandum secara umum. Audit engagement planning. >Risk Assessment Risk identification. Risk scoring. Likelihood dan impact assessment. Inherent risk assessment. Control assessment. Residual risk assessment. High, medium, dan low risk. Key risk indicators secara umum. Risk prioritization. > Risk and Control Matrix Process identification. Risk statement. Risk impact. Control objective. Existing control. Control owner. Control frequency. Control type. Control gap. Risk and control mapping. > Audit Program Audit objective. Audit procedure. Testing objective. Population. Sampling approach. Expected evidence. Test steps. Documentation requirements. Audit conclusion.

> Audit Walkthrough Tujuan walkthrough. Pemilihan transaksi untuk walkthrough. Interview dengan process owner. Penelusuran transaksi dari awal sampai akhir. Identifikasi dokumen sumber. Identifikasi approval process. Identifikasi system control. Identifikasi manual control. Dokumentasi walkthrough. Identifikasi control gap. > Audit Evidence Pengertian audit evidence. Sufficient dan appropriate evidence. Dokumen sumber. System-generated report. Data dan analytical evidence. Konfirmasi dan inquiry. Observation. Inspection. Reperformance. Trace dan vouch. > Control Testing Test of design. Test of operating effectiveness. Control attributes. Frequency of control. Control owner. Evidence of control execution. Exception identification. Test result. Pass dan fail criteria. Control deficiency. > Audit Sampling Tujuan sampling. Population dan sample. Sampling method. Random sampling. Judgmental sampling. Sample size secara umum. Sample selection. Exception rate. Documentation of sampling.

Materi Pembelajaran: > Operational Audit Pengertian operational audit. Audit terhadap efektivitas proses. Audit terhadap efisiensi proses. Audit terhadap penggunaan sumber daya. Process performance. Identification of process inefficiency. Duplicate process. Bottleneck process. Process improvement opportunity. > Compliance Audit Compliance terhadap kebijakan perusahaan. Compliance terhadap SOP. Delegation of authority. Approval matrix. Segregation of duties. Document retention. Policy exception. Regulatory compliance secara umum. Identifikasi compliance gap. > Fraud Risk Pengertian fraud. Fraud risk assessment. Fraud triangle. Fraud indicators. Conflict of interest. Unauthorized transaction. Fictitious transaction. Duplicate transaction. Override control. Vendor dan employee fraud risk. > Data Analysis untuk Internal Audit Data extraction. Data cleansing. Duplicate identification. Outlier analysis. Aging analysis. Trend analysis. Exception reporting. Benford's Law secara pengenalan. Analisis menggunakan Microsoft Excel atau Google Sheets.

Praktik Kerja: Mengelompokkan hasil audit berdasarkan tingkat risiko. Menyusun audit finding berdasarkan hasil testing. Mengidentifikasi criteria, condition, cause, dan effect. Melakukan root cause analysis. Menyusun rekomendasi perbaikan. Membuat management action plan. Menyusun draft audit finding. Membuat audit report sederhana. Membuat audit issue tracker. Melakukan monitoring tindak lanjut. Memeriksa supporting evidence atas corrective action. Menentukan status open atau closed finding berdasarkan bukti.

Independent Audit Assignment: Peserta dapat diberikan tanggung jawab terbatas untuk mengelola proses berikut: Process walkthrough. Risk and control assessment. Audit working paper preparation. Audit sampling. Control testing. Data analysis. Audit finding documentation. Root cause analysis. Audit recommendation. Follow-up monitoring.