SAP Dan Silabus MK Audit Internal-EKUITAS Genap 2013-2014

SILABUSMATA KULIAH AUDIT INTERNAL

Program Studi : AkuntansiJudul Mata Kuliah : Audit Internal (Internal Auditing)Nomor Mata kuliah/SKS : / 3 SKSWaktu : 150 menitPrasyarat : Telah menempuh mata kuliah Audit (Auditing)

1.Deskripsi singkat mata kuliah

Fungsi Audit Internal (Internal Auditing)merupakan kegiatan assurance dan konsultasi yang independen dan objektif untuk memberi nilai tambah (value added) serta meningkatkan kelancaran operasi. Dan kegiatan membantu organisasi untuk mencapai ktujuannya dengan melakukan evaluasi dan meningkatkan efektifitas proses pengelolaan (governance), manajemen risiko (risk) dan pengelolaan (control).

2. Tujuan Instruksional

Setelah mengikuti mata kuliah ini, diharapkan mahasiswa mampu menerapkan konsep-konsep audit internal sejak penugasan perencanaan, pelaksanaan dan komunikasi kepada manajemen.

3. Sistem evaluasi

Aktivitas, tugas, kehadiran 40% ; Ujian tengah semester (UTS) 30% ; dan Ujian akhir semester (UAS) 30%.

4. Buku Referensi

a. Buku wajib dan kode buku1). Kurt F Reding et all ; INTERNAL AUDITING ; Assurance & Consulting

Services, 2009/2013-2014 (KR)2). The Institute of Internal Auditors (IIA) ; International Professional Practices

Framework (IPPF) , 2011 (IIA)

b. Buku tambahan dan kode buku1) Sawyer B. Lawrence et all : The Practice of Modern Internal Auditing, 5th Edition,

2003 (SL)2) Yayasan Pendidikan Internal Audit (YPIA) :

a) Internal Audit I (Internal Control System), 2008 (YPIA-IA 1)b) Internal Audit II (Teknik-teknik Audit Inernal), 2008 (YPIA-IA 2)c) Internal Audit III (Pelaporan Audit Internal), 2008 (YPIA-IA 3)d) Fraud Auditing, 2008 (YPIA-FA).

3) Rob Reider : Operational Review, 2002 (RR)4) Barlow, Helberg et al : The Business Approach to Internal Auditing, 1995 (BH).5) Standar Profesi Audit Internal (SPAI), Yayasan Pendidikan Internal Audit,

2004

NN

5. Silabus MK : Audit Internal

Pertemuan ke

Silabus : Pokok dan Sub Pokok Bahasan Daftar Referensi

1 Pendahuluan:1. Course contents 2. Buku referensi yang digunakan3. Metode pengajaran4. Penilaian5. Kegiatan dosen dan mahasiswa6. Gambaran audit internal dengan disiplin ilmu lainnya.7. Gambaran umum tentang soft-skill dari perkuliahan ini

BH, Ch.1.RR, Ch.1.Tugas : R 1 dan 2

2 Internal Auditing1. Audit dan Audit Internal2. Audit Finansial dan Audit Operasional Introduction to

Internal Auditing3. Nature of Internal Auditing

KR, Ch.1.SL, Ch.2. IPPF, hal. 2.Tugas :R : KR.1Q : KR 1-5

3 The Professional Practices Framework :Ethics and Standards of Practice1. The Code of Ethics2. The Atribute Standards3. The Performance Standards

KR, Ch.2.IIA, hal. 4-6Tugas :R: KR Ch 2 Q: KR, RQ 2-3, 2-4

4 Governance 1. Governance Concepts2. The Evolution of Governance3. The Role on Internal Audit Function in The Governance

Process

KR, Ch. 3.IIA, St 2110 & 2120Tugas :R : KR, Ch 3Q : KR, RQ 3-7

5 Risk Management1. Overview of Risk Management2. The Role on Internal Audit Function in ERM

KR, Ch. 4.IIA, St 2110 & 2120Tugas :R : KR, Ch 4Q : KR, RQ 4-9

6 Business Processes and Risks1. Business Process2. Business Risk

KR, Ch 5.IIA, St 2010, 2120, 2200Tugas :R : KR, Ch 4Q : KR, RQ5-10

7 Internal Controls1. The Components, Roles, Limitations of Internal Controls2. Viewing Internal Control from Different Perspectives

KR, Ch. 6.IIA, St 2100 & 2130Tugas :R : KR, Ch 6Q : KR, RQ6-5,6,7

2

UTS : Bahan Pertemuan ke 1 s/d 78 Information Technology Risks and Controls

1. Key Components of Modern Information Technology2. IT Opportunities and Risk, IT Governance, IT Risk

Management, IT Control3. Implications of IT for Internal Auditor

KR, Ch. 7IIA St 1200 & 2100, GTAG 1-13Tugas :R : KR, Ch 7Q : KR RQ7-6, 7-7

9 Fraud, Risks and Controls1. Definitions of Fraud versi IIA, AICPA, ACFE, Fraud triangle2. Governance Over the Fraud Risk Management Program3. Fraud Risk Assessment, Prevention, Detection, Investigation

and Corrective Action4. Understanding Fraudsters, Implication for Internal Auditors

and Others

KR, Ch. 8IIA St 1200, 2060, 2100, 2200Tugas :R : KR, Ch. 8Q : KR RQ8-7, 8-8

10 Managing the Internal Audit Function1. Position, Source Management the Internal Audit Function in

the Organization2. Coordination with External Auditors3. Reporting4. Performance Measurement of Internal Auditor

KR Ch. 9IIA, St 2008-2010, St 2060Tugas :R : KR, Ch 9Q : KR RQ9-6, 9, 13

11 Audit Evidence and Working Papers1. Audit Evidence 2. Audit Procedures3. Working Papers4. Introdution of Audit Sampling

KR, Ch. 10 and 11IIA, St 2200-2400Tugas :R : KR, Ch. 10.Q : KR RQ10-4, 5, 811-4

12 Introduction to the Engagement Process, and Conducting the Assurance Engagement1. Types and Internal Audit Engagements2. Overview of the Assurance Engagement Process3. The Consulting Engagement Process4. Determine Engagement and Scope5. Understand of Auditee6. Identify, Evaluate, Create, Developed, Allocated, Conduct and

Evaluate Evidence Gathered7. Developed Observation and Formulate Recommendation

KR, Ch. 12 and 13.IIA, St 2.300-2340Tugas :R : KR, Ch. 12 and 13.Q : KR RQ : 12-2, 13-1, 13-2

13 Communicating Assurance Engagement Outcomes and Performing Follow-Up Procedures1. Egagement Communication Obligations2. Prelimenary, Final, Formal and Informal Communications3. Perform Monitoring and Follow-Up

KR, Ch. 14.IIA, St 2300, 2400, 2500, 2600Tugas :R : KR Ch 14Q : KR RQ14-5

3

14 The Consulting Engagement1. Internal Audit Consuting Standards2. Types of Consulting Services3. The Internal Auditor as Consultant

KR, Ch. 15St 1000-1200, 2100-2500Tugas : R : KR, Ch 15Q : KR RQ 15-3, 15-4

UAS : Bahan Pertemuan ke 8 s/d 14

Disahkan oleh : Diperiksa oleh : Dibuat oleh :

Ketua STIE EkuitasKetua Program Studi Akuntansi

Kelas Karyawan

Koordinator Mata Kuliah

Audit Internal

Prof. Dr. Ina Primiana, SE., MSIECecep Taufiqurahman, SE. MM.,

Ak., CA.Dr. Ibnu Rachman, MM, MSi.,

Ak, QIA.

4

Silabus MK Audit Internal (Internal Auditing)Program S1 Akuntansi STIE EKUITAS

Pert.

Ke

Tujuan Pembelajaran Khusus

Kegiatan Dosen dan Mahasiswa

Silabus : Pokok Bahasan

Sub Pokok Bahasan

Daftar Referensi

1 Mahasiswa dapat membedakan : audit, audit internal, audit Finansial, audit operasional, dan peranannya dalam organisasi

Kegiatan Dosen :1. Menjelaskan materi2. Memberikan contoh

Kegiatan Mahasiswa :1. Mendengarkan2. Mencatat

BH, Ch.1.RR, Ch.1.

Tugas : R 1 dan 2

2 Cek tugas dan diskusi

Mahasiswa mengerti perkembangan fungsi dan ruang lingkup audit internal sampai tahun 2011


Kegiatan Mahasiswa :1. Mendengarkan2. Mencatat3. Presentasi/diskusi

Konsep Audit dan Internal Auditing

1. Audit dan Audit Internal

2. Audit Finansial dan Audit Operasional Introduction to Internal Auditing

3. Nature of Internal Auditing

KR, Ch.1.SL, Ch.2. IPPF, hal. 2.

Tugas :R : KR.1Q : KR 1-5

3 Cek tugas dan diskusi

Mahasiswa mengerti bahwa auditor internal itu suatu Profesi dan ada kode etik serta standar profesinya


Kegiatan Mahasiswa :1. Mendengarkan2. Presentasi/diskusi

The Professional Practices Framework :Ethics and Standards of Practice

1. The Code of Ethics

2. The Atribute Standards

3. The Performance Standards

KR, Ch.2.IIA, hal. 4-6

Tugas :R: KR Ch 2 Q: KR, RQ 2-3, 2-4

4Cek tugas dan diskusi

Mahasiswa dapat menjelaskan bahwa terdapat perbedaan peran dan tanggungjawab dalam tata kelola organisasi



Governance 1. Governance Concepts

2. The Evolution of Governance

3. The Role on Internal Audit Function in The Governance Process

KR, Ch. 3.IIA, St 2110 & 2120

Tugas :R : KR, Ch 3Q : KR, RQ 3-7


6

Mahasiswa dapat menjelaskan bahwa risiko dan manajemen risiko organisasi perusahaan harus selalu dikelola



Risk Management 1. Overview of Risk Management

2. The Role on Internal Audit Function in ERM

KR, Ch. 4.IIA, St 2110 & 2120

Tugas :R : KR, Ch 4Q : KR, RQ 4-9


Mahasiswa dapat menjelaskan bahwa bisnis proses dan berbagai risiko dalam organisasi selalu berhubungan



Business Processes and Risks1. Business Process2. Business Risk

1. Business Process

2. Business Risk

KR, Ch 5.IIA, St 2010, 2120, 2200

Tugas :R : KR, Ch 4Q : KR, RQ5-10


7

Mahasiswa memahami bahwa internal control merupakan tanggung jawab top manajemen. Bila internal control baik tujuan organisasi tercapai.


Kegiatan Mahasiswa :1. Mendengarkan2. Presentasi/diskusi3. Pra UTS

Internal Controls 1. The Components, Roles, Limitations of Internal Controls

2. Viewing Internal Control from Different Perspectives

KR, Ch. 6.IIA, St 2100 & 2130

Tugas :R : KR, Ch 6Q : KR, RQ6-5,6,7

UTS : Bahan Pertemuan ke 1 s/d 7

8Membahas hasil UTS

Mahasiswa mampu memahami dengan baik bahwa IT sangat membantu proses bisnis, namun perlu control (pengendalian) yang baik


dan perlunya sertifikat bidang IT


Information Technology Risks and Controls

1. Key Components of Modern Information Technology

2. IT Opportnities and Risk, IT Governance, IT Risk Management, IT Control

3. Implications of IT for Internal Auditor

KR, Ch. 7IIA St 1200 & 2100, GTAG 1-13Tugas :R : KR, Ch 7Q : KR RQ7-6, 7-7

8


Mahasiswa memahami kalau fraud itu sangat erat dengan etik dan moral seseorang. Hancurnya organisasi bukan karena kebodohan manusia, tetapi disebabkan “ulah”orang dalam organisasinya.



Fraud, Risks and Controls

1. Definitions of Fraud versi IIA, AICPA, ACFE, Fraud triangle

2. Governance Over the Fraud Risk Management Program

3. Fraud Risk Assessment, Prevention, Detection, Triangle

4. Understanding Fraudsters, Implication for Internal Auditors and Others

KR, Ch. 8IIA St 1200, 2060, 2100, 2200Tugas :R : KR, Ch. 8Q : KR RQ8-7, 8-8


9

Mahasiswa memahami fungsi dan tugas dari Chief Audit Executife (CAE) dalam organisasinya


Kegiatan Mahasiswa :1. Mendengarkan2. Presentasi dan diskusi

Managing the Internal Audit Function

1. Position, Source Management the Internal Audit Function in the Organization

2. Coordination with External Auditors

3. Reporting4. Performance

Measurement of Internal Auditor

KR Ch. 9IIA, St 2008-2010, St 2060Tugas :R : KR, Ch 9Q : KR RQ9-6, 9, 13


Mahasiswa dapat membayangkan tugas auditor internal dalam melaksanakan fungsinya a.l. proses audit, bukti, kualitas kerja dan cara menentukan sampelnya

Kegiatan Dosen :1. Menjelaskan materi2. Menceritakan

seandainya sebagai CAE


Audit Evidence and Working Papers

1. Audit Evidence 2. Audit

Procedures3. Working Papers4. Introdution of

Audit Sampling

KR, Ch. 10 and 11IIA, St 2200-2400Tugas :R : KR, Ch. 10.Q : KR RQ10-4, 5, 811-4


10

Mahasiswa mampu melaksanakan ruang lingkup penugasan dan pelaksanaan penugasannya yang meliputi proses bisnis analitik dan pengelolaan sumber daya yang diperlukan.



Introduction to the Engagement Process, and Conducting the Assurance Engagement

1. Types and Internal Audit Engagements

2. Overview of the Assurance Engagement Process

3. The Consulting Engagement Process

4. Determine Engagement and Scope

5. Understand of Auditee

6. Identify, Evaluate, Create, Developed, Allocated, Conduct and Evaluate Evidence Gathered

7. Developed Observation and Formulate Recommendation

KR, Ch. 12 and 13.IIA, St 2.300-2340Tugas :R : KR, Ch. 12 and 13.Q : KR RQ : 12-2, 13-1, 13-2


11

Mahasiswa mampu membayangkan auditor internal dalam melaksanakan tugas a.l. mengkomunikasiakan tugas, pelaporan, dan monitor tindak lanjut dari rekomendasi yang diterima



Communicating Assurance Engagement Outcomes and Performing Follow-Up Procedures

1. Egagement Communication Obligations

2. Prelimenary, Final, Formal and Informal Communications

3. Perform Monitoring and Follow-Up

KR, Ch. 14.IIA, St 2300, 2400, 2500, 2600Tugas :R : KR Ch 14Q : KR RQ14-5


Mahasiswa memahami bahwa fungsi auditor internal dituntut berperan sebagai konsultan dalam organisasinya



The Consulting Engagement

1. Internal Audit Consuting Standards

2. Types of Consulting Services

3. The Internal Auditor as Consultant

KR, Ch. 15St 1000-1200, 2100-2500Tugas : R : KR, Ch 15Q : KR RQ 15-3, 15-4

UAS : Bahan Pertemuan ke 8 s/d 14

12

DAFTAR KEHADIRAN DOSEN

Program Studi/SKS/Sem : Akuntansi S1/3SKS/VIJudul Mata Kuliah : Audit InternalDosen Pembina : Dr. IBNU RACHMAN, Drs. MM., MSi., Ak., QIA.Hari terjadwal : Senin, 19.30 – 22.00Ruang/Kelas : Lab. AkuntansiJam perkuliahan : Sesuai di atas

KEHADIRAN

Pokok dan Sub Pokok Bahasan:Petunjuk:- Lingkari nomor sub pokok bahasan

yang disampaikan- Tuliskan jika ada materi tambahan

TANDA TANGAN

Kuliah ke: 1Tanggal:Hari: Jam: s/dJumlah Mahasiswa Yang Hadir:

Paraf petugas BAA

Audit (Auditing)1. Audit dan Audit Internal2. Audit Finansial dan Audit

Operasional

Materi tambahan:

Tanda tangan Dosen:

Tanda tangan Mahasiswa:

NPM:Nama:


Paraf petugas BAA

Internal Auditing1. Introduction to Internal Auditing2.Nature of Internal Auditing

Materi tambahan:

Tanda tangan Dosen:


NPM:Nama:


Paraf petugas BAA

The Professional Practices Framework :Ethics and Standards of Practice1. The Code of Ethics2. The Atribute Standards3. The Performance Standards

Materi tambahan

Tanda tangan Dosen:


NPM:Nama:


Paraf petugas BAA

Governance 1. Governance Concepts2. The Evolution of Governance3. The Role on Internal Audit Function

in The Governance Process

Materi tambahan:

Tanda tangan Dosen:


NPM:Nama:


Paraf petugas BAA

Risk Management1. Overview of Risk Management2. The Role on Internal Audit Function

in ERM

Materi tambahan:

Tanda tangan Dosen:


NPM:Nama:


Paraf petugas BAA

Business Processes and Risks1. Business Process2. Business Risk

Materi tambahan:

Tanda tangan Dosen:


NPM:Nama:


NPM:Nama:Paraf petugas BAA

Internal Controls1. The Components, Roles, Limitations

of Internal Controls2. Viewing Internal Control from

Different Perspectives

Materi tambahan:

Tanda tangan Dosen:


NPM:Nama:

14


Paraf petugas BAA

Information Technology Risks and Controls1. Key Components of Modern

Information Technology2. IT Opportnities and Risk, IT

Governance, IT Risk Management, IT Control

3. Implications of IT for Internal Auditor

Materi tambahan:

Tanda tangan Dosen:


NPM:Nama:


Paraf petugas BAA

Fraud, Risks and Controls

1. Definitions of Fraud versi IIA, AICPA, ACFE, Fraud triangle

2. Governance Over the Fraud Risk Management Program

5. Fraud Risk Assessment, Prevention, Detection, Triangle

6. Understanding Fraudsters, Implication for Internal Auditors and Others

Materi tambahan:

Tanda tangan Dosen:


NPM:Nama:


Paraf petugas BAA

Managing the Internal Audit Function1. Position, Source Management the

Internal Audit Function in the Organization

2. Coordination with External Auditors3. Reporting4. Performance Measurement of

Internal Auditor

Materi tambahan:

Tanda tangan Dosen:


NPM:Nama:

15


Paraf petugas BAA

Audit Evidence and Working Papers1. Audit Evidence 2. Audit Procedures3. Working Papers4. Introdution of Audit Sampling

Materi tambahan:

Tanda tangan Dosen:


NPM:Nama:


Paraf petugas BAA

Introduction to the Engagement Process, and Conducting the Assurance Engagement1. Types and Internal Audit

Engagements2. Overview of the Assurance

Engagement Process3. The Consulting Engagement Process4. Determine Engagement and Scope5. Understand of Auditee6. Identify, Evaluate, Create,

Developed, Allocated, Conduct and Evaluate Evidence Gathered

7. Developed Observation and Formulate Recommendation

Materi tambahan:

Tanda tangan Dosen:


NPM:Nama:


Paraf petugas BAA

Communicating Assurance Engagement Outcomes and Performing Follow-Up Procedures1. Egagement Communication

Obligations2. Prelimenary, Final, Formal and

Informal Communications3. Perform Monitoring and Follow-Up

Materi tambahan:

Tanda tangan Dosen:


NPM:Nama:

16


Paraf petugas BAA

The Consulting Engagement1. Internal Audit Consuting Standards2. Types of Consulting Services3. The Internal Auditor as Consultant

Materi tambahan:

Tanda tangan Dosen:


NPM:Nama:

17

SAP Dan Silabus MK Audit Internal-EKUITAS Genap 2013-2014

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Transcript of SAP Dan Silabus MK Audit Internal-EKUITAS Genap 2013-2014