STAN 2015

Pertemuan ke- 1Pengantar Internal Auditing

Internal Auditing:• Sejarah dan Perkembangan• Pengertian• Tujuan• Peran/Fungsi• Lingkup• Tanggungjawab

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Sejarah dan Perkembangan Akuntansi Di Indonesia

Praktik akuntansi pada tahun 1747- (double-entry bookkeeping) yang dikembangkan oleh Luca Pacioli (lahir tahun 1447). Awal tahun 1900an - Peningkatan kegiatan ekonomi mendorong munculnya permintaan akan tenaga akuntan dan juru buku yang terlatih Akibatnya, fungsi auditing mulai dikenalkan di Indonesia pada tahun 1907. Tahun 1960an Praktik akuntansi model Belanda beralih dengan model Amerika. Tahun 1980an dan awal 1990an Praktek Akuntansi yang tidak sehat (tiga jenis pembukuan perusahaan):• Skandal Bank Duta (1990)• Plaza Indonesia Realty (1992)• Barito Pacific Timber (1993).

Kebijakan regulasi pemerintah terkait pelaporan keuangan:• September 1994, (PSAK) kerjasama IAI• Proyek Pengembangan Akuntansi kerjasama WB • 1995, pemerintah membuat berbagai aturan berkaitan

dengan akuntansi dalam UU Perseroan Terbatas. • 1995, pemerintah memasukkan aspek akuntansi/pelaporan

keuangan kedalam UU Pasar Modal. • 1997-1998, Jatuhnya nilai rupiah (Krisis Ekonomi).

• Kesalahan secara tidak langsung diarahkan pada buruknya praktik akuntansi dan rendahnya kualitas keterbukaan informasi (transparency).

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Sejarah Internal Audit

Mesopotamia 4000SM-1000SM-Sumaria: Pencatatan dan Verifikasi dg huruf paku, matematika basis 60-Agadea: Pembagian Tugas penghitung dan pencatat -Babilonia: Kalender Lunar

Mesir 3000SM-1000SM:Penyaratan saksi dan dokumen transaksi upeti/pajak

Cina 2200SM-500SM:Pencatatan, Verifikasi, dan Pembagian Tugas

Yunani 1000SM-100SM:Pemeriksaan catatan kekayaan pejabat

Romawi 1000SM-500M:-Tugas Otorisasi Pembayaran-pertanggungjawaban dan konfirmasi lisan (auditus)

Arab 500M-1500M:Pencatatan dg bukti2 dan 2 orang Saksi

Pengantar Internal Auditing

Al-Khawarizmy, “al-Kitab al-mukhtasar fi hisab al-jabr wa'l-muqabala”, 830M: -sistem catatan Dewans (kantor pemerintah) dan baitul maal dalam format akun.

-Tugas-tugas Al Kateb (akuntan) dan Al Muhaseb (auditor)

Al-Kalkashandy,“Subb al-a’sha fi sina’at al insha”, 1412M: ..adalah suatu hal yang umum bagi seseorang untuk tidak melihat kesalahannya namun bisa melihat kesalahan orang lain, maka penting bagi kepala Dewan untuk menunjuk seseorang untuk mereviewnya. Orang ini harus memilki standar bahasa yang tinggi, penghafal Qur’an (hafidz), cerdas, bijaksana, dapat dipercaya dan bukan orang yang merugikan ataupun bermusuhan, ketika reviewer puas dengan isi buku yang telah direview, ia harus menandatangai pada buku tersebut sebagai indikasi kepuasannya akan konten yang terkandung didalamnya

Masa Perdagangan Eropa (Merkantilisme, 1400-1500):• Benedetto Cotrugli, “Della

Marcatia e del Mercate Perfetto“ ,Venice1458: Pembukuan Double Entry yang dilaksanakan dalam perdagangan di Eropa masa itu

• Luca Pacioli, "Summa de Arithmetica, Geometria, Proportioni et Proportionalità“ ,Venice1494: Tractatus de Computis et Scriptorio (Sistem pembukuan berpasangan)

• Pengembangan sistem Pembukuan Belanda (Continental Bookkeeping) dan sistem Pembukuan Inggris dan Amerika Serikat (Anglo- Saxon Accounting)

Sejarah Internal AuditMasa Kapitalisme, Kolonialisme dan Imperialisme (1500-1800):-Dengan sistem pencatatan yang ada menimbulkan gairah menumpuk kekayaan -Penghancuran sejarah bangsa-bangsa Timur (karena konsep freedom yang dianutnya)-Penguasaan wilayah2 Timur (Asia-Afrika)-Pertumbuhan investasi di Amerika, auditor dikirim untuk memeriksa laporan keuangan para manajer pabrik (bir,gula,cerutu,tekstil)-Audit dengan pendekatan analisa laporan keuangan

Revolusi Industri (1800-1900):-Audit untuk mendeteksi penipuan dan memantau akurasi keuangan-Tahun 1887 terbentuk AICPA

Federal Trade Commission (1914):-Untuk mencegah manipulasi saham dan penyimpangan laporan keuangan dan kinerja- Audit untuk menguji ketaatan perusahaan terhadap perundang-undangan yang berlaku-Berkembangnya istilah “Laporan Auditor Independen” dan penggunaan metode sampling

Securities and Exchange Commission (SEC,1934):-SEC dibentuk guna mengawasi perdagangan saham agar bisa mencegah terjadinya kembali kejatuhan nilai saham (1929) yang menyebabkan bencana ekonomi yang disebut sebagai “great depression”- Menguatnya hubungan antara fungsi audit dan penegakan hukum

Government Accounting Office(GAO, 1921):• GAO dibentuk denganThe Budget and Accounting

Act, mengambil alih tanggung jawab audit, accounting dan penagihan dari Treasury Dept

• GAO dibentuk karena menajemen keuangan negara tidak tertata akibat perang dunia I yang menghasilkan peningkatan hutang

• GAO berwenang menginvestigasi setiap pengeluaran pemerintah

• 1968 GAO mengenalkan Comprehensive Audit untuk menilai kehematan, efisiensi, dan efektivitas kinerja pemerintah dalam mencapai tujuan negara

Institute of Internal Audit (IIA, 1941):• Ekspansi usaha menimbulkan kesulitan

mengendalikan dan menjaga efisiensi usaha• Berkembangnya tugas2 penjadwalan produksi,

penyediaan bahan, tenaga kerja, dengan taat pada peraturan perundang-undangan

Pengantar Internal Auditing

Perkembangan Internal AuditPengantar Internal

Auditing

Cohen Commission (AICPA,1974):• Untuk mempelajari tanggungjawab auditor.• Merekomendasikan dibuatnya Laporan

Manajemen yang mengungkapkan kondisi sistem pengendalian internalnya

• Rekomendasi audit atas laporan manajemen

Financial Accounting Standart Board (FASB,1973):• Menggantikan Committee on Accounting

Procedure (CAP)• Menerbitkan standar2 akuntansi yang

diarahkan bagi perusahaan publik saat itu dalam bentuk Generally Accepted Accounting Principles (GAAP)

• Meningkatkan relevansi , reliabilitas, dan kualitas pembandingan dan konsistensi

Foreign Corrupt Practices Act (1977):-Mencegah suap ke pejabat atau partai politik-Menyaratkan agar organisasi memelihara sistem internal control yang memadai dan catatan keuangan yang lengkap dan akurat

The International Professional Practices Framework (IIA,1978):Sebagai Referensi utama penetapan peran dan fungsi internal auditor

Minahan Committee (AICPA,1979):• Merupakan Special Advisory Committee on Internal

Control yang memberikan panduan evaluasi internal control

• Mengisi kekosongan pedoman pengendalian internal

Committee of Sponsoring Organizations of the Treadway Commission(COSO) :• 1985 The National Commission on Fraudulent

Financial Reporting (Treadway Committee) dibentuk oleh 5 organisasi (AICPA, FEI,IIA, IMA dan AAA). Organisasi tersebut kemudian lebih dikenal dengan COSO.Dilatarbelakangi berkembangnya praktek kecurangan (fraud) pada laporan keuangan

• 1987 Total 49 rekomendasi mencegah dan mendeteksi kecurangan. Menyarankan penerapan pengendalian intern yang efektif, mengatur fungsi internal audit, dan pengawasan oleh Komite Audit

• 1992 Menerbitkan Internal Control -Integrated Framework (COSO Framework I).

• 2004 Menerbitkan Enterprise Risk Management-Integrated Framework (COSO Framework II)

Internal AuditPengantar Internal

Auditing

Ruchyat Kokasih, “Auditing Prinsip dan Prosedur” (1985): Pemeriksaan intern adalah serangkaian proses dan teknik yang menjadi saluran untuk meyakinkan manajemen dengan observasi langsung apakah pengendalian yang telah ditetapkan manajemen berjalan baik dan efektif, apakah pembukuan dan laporan keuangan telah menunjukkan gambaran aktivitas yang sesungguhnya, teliti dan cepat serta apakah setiap bagian/unit benar-benar melaksanakan kebijaksanaan, rencana dan prosedur yang telah ditetapkan.

Institute of Internal Audit, 1999:Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.

Independent and Objective

Assurance and Consulting activities

Add Value and Improve Operation

by systematic, discipline approach help the accomplishment of objectives

Evaluates Risk

Management, Control,

and Governance

Internal AuditPengantar Internal

Auditing

Assurance vs Consulting activities

Assurance Service • an objective examination of evidence to

provide an independent opinion or conclusions regarding the subject matter of engagement, such as entity, operation, system, process, or function.

• The nature and scope of the engagement are determined by Internal auditor (assessor).

• 3 parties involved: the person / group directly involved with the engagement subject matter (process owner), the person/group conducting the assessment (internal auditor), and the person/ group using the assessment (the user).

Consulting Service• an advisory activity to provide objective

assistance or recommendation at the specific request of an engagement client, which are intended to add value and improve an organisation’s operations

• The nature and scope of engagement are determined by both parties internal auditor and the client.

• Only 2 parties are involved: the person/group offering the advice (internal auditor), and the person/group seeking and receiving the advice (engagement client).

Internal AuditPengantar Internal

Auditing

Independence and Objectivity1100–The internal audit activity must be independent, and internal auditors must be objective in performing their work.

1110–Organizational IndependenceThe chief audit executive must report to a level within the organization that allows the internal audit activity to fulfill its responsibilities. The chief audit executive must confirm to the board, at least annually, the organizational independence of the internal audit activity.

1110A 1The internal audit activity must be free from interference in determining the scope of internal auditing, performing work, and communicating results.

1111–Direct Interaction with the BoardThe chief audit executive must communicate and interact directly with the board.

1120–Individual ObjectivityInternal auditors must have an impartial, unbiased attitude and avoid any conflict of interest.

1130–Impairment to Independence or ObjectivityIf independence or objectivity is impaired in fact or appearance, the details of the impairment must be disclosed to appropriate parties. The nature of the disclosure will depend upon the impairment.1130.A1- Internal auditors must refrain from assessing specific operations for which they were previously responsible. Objectivity is presumed to be impaired if an internal auditor provides assurance services for an activity for which the internal auditor had responsibilty within the previous year.1130.A2- Assurance engagements for fuction over which the chief audit executive has responsibilty must be overseen by a party outside the internal audit activity.1130.C1- Internal auditors may provide consulting services relating to operations for which they had previous responsibilties.

Internal AuditPengantar Internal

Auditing

The scope of internal auditing within an organization is broad and may involve topics such as:• the efficiency of operations, • the reliability of financial

reporting, • deterring and investigating

fraud, • safeguarding assets, and • compliance with laws and

regulations. Internal auditing frequently involves measuring compliance with the entity's policies and procedures.

Responsibilities:Internal auditors are not responsible for the execution of company activities, they advise management and the Board of Directors (or similar oversight body) regarding how to better execute their responsibilities

Role:• Internal auditing activity is primarily directed at

improving internal control, but management is responsible for internal control.

• Internal auditing professional standards require the function to monitor and evaluate the effectiveness of the organization's Risk management processes.

• Internal auditing activity as it relates to corporate governance is generally informal, accomplished primarily through participation in meetings and discussions with members of the Board of Directors

Purpose/Objectives:add value, improve cost controls, and solve problems, catalyst for change.

Bagaimana Hubungan “IC dan IA” ?

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Internal AuditPengantar Internal

Auditing

Role in Internal Control:Improving internal control. • Internal control is defined as a process, effected by an entity's board of directors, management, and

other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the 3 internal control categories: Effectiveness and efficiency of operations, Reliability of financial reporting, and Compliance with laws and regulations.

• Management is responsible for internal control. Managers establish policies and processes to achieve specific objectives in each of these categories.

• Internal auditors perform audits to evaluate whether the policies and processes are designed and operating effectively and provide recommendations for improvement.

Role in Risk management:Internal auditing professional standards require the function to monitor and evaluate the effectiveness of the organization's Risk management processes. Risk management relates to how an organization sets objectives, then identifies, analyzes, and responds to those risks that could potentially impact its ability to realize its objectives.

Role in Corporate Governance:A primary focus area of internal auditing as it relates to corporate governance is helping the Audit Committee of the Board of Directors (or equivalent) perform its responsibilities effectively.Corporate governance is a combination of processes and organizational structures implemented by the Board of Directors to inform, direct, manage, and monitor the organization's resources, strategies and policies towards the achievement of the organizations objectives.

Pengantar Internal Auditing

IIA – International Standard for Professional Practice:Internal control is a process, affected by an entity’s Board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories: • reliability and integrity of financial and operational information • compliance with applicable laws, regulations and policies • safeguarding of assets • effectiveness and efficiency of operations.

Corporate Management develops, implements and operates internal controls appropriate to the risks identified. These include ‘hard’ controls such as policies, procedures, delegation, reporting and ‘soft’ controls such as code of conduct, values and ethical standards. It is the role of management to ensure performance and compliance standards prescribed in a control plan are adhered to.

Internal Audit assess the internal control environments by developing an internal control test plan to evaluate whether control planning and its implementation are effective in terms of both compliance and performance across the organization.

Pengantar Internal Auditing

Governance is the combination of processes and structures implemented by the Board (or equivalent) in order to inform, direct, manage and monitor the activities of the organisation toward the achievement of its objectives.

Corporate Management sets the foundations of good corporate governance. Corporate strategy is determined by management via the setting of visions, objectives, corporate plans, business processes and functions and making resource allocation decisions.

Internal Audit is the 3rd line of defence and involves reviewing the appropriateness of corporate strategy and performance of agency systems and operations. As such, it is the primary assurance function in an organization

Governance function1. Direction: meaning leadership and management by setting the strategic

focus, policy, instructions and allocation of resources to achieve the organisation's objectives, and communicating and regulating the course of action to achieve those objectives.

2. Structure and accountability: meaning the organisation and delegation of performance responsibility.

3. Monitoring: meaning obtaining and using feedback information necessary for effective direction of activities.

Pengantar Internal Auditing Three Lines of Defense

Service delivery managers are the ‘1st Line of Defence’ in managing risks and applying controls, operational assurance services with reports to executive management are the ‘2nd Line of Defence’ and internal audit services which report independently to the Board/CEO via the Audit & Risk Committee are the ‘3rd Line’

Tugas Individu

1. Dari mempelajari sejarah perkembangan peran dan fungsi Internal Audit, jelaskan hal-hal apa saja yang berbeda dan berkembang dalam perubahan masa-masa tersebut. Lakukan analisis anda dimulai dengan memperbandingkan tujuan, cara-cara, cakupan dan fokus audit. Selanjutnya kembangkan kesimpulan anda yang bertumpu pada pemahaman anda tentang bagaimana dan seberapa besar Internal Audit dibutuhkan.

2. Buatlah analisis hal perbedaan dan persamaan antara Audit Internal dengan Audit Eksternal yang mencakup posisi, peran, misi, tujuan, independensi, obyektivitas, orientasi masa, dan lain sebagainya.

3. Dari analisis no. 2 tersebut, dari lembaga-lembaga audit yang ada di Indonesia, tentukan berdasarkan pandangan anda lembaga yang berperan sebagai auditor internal atau eksternal. Pandangan anda dikaitkan juga dengan tugas lembaga audit pada sektor pemerintah.

Catt: lembar jawaban agar ditempelkan photo.