1234567880 0 Essay

1735 words - 7 pages




Disusun untuk memenuhi persyaratan tugas kelompok mata kuliah Pengauditan Manajemen

Oleh :

1. CLARA ANDINA P (F1313016)


3. ERY MUTIARA N. (F1313029)


5. NUR LAILA HAYATI (F1313070)











DEFINISI ...view middle of the document...

Audit internal memiliki cakupan yang lebih menarik dan luas. Sebagai karyawan sebuah perusahaan, seorang auditor internal secara independen mengkaji dan menilai kinerja di berbagai bidang, seperti prosedur akuntansi perusahaan atau kualitas proses manufaktur. Kebanyakan auditor internal berpedoman pada standar tinggi yang ditetapkan oleh organisasi profesional mereka yaitu Institute of Internal Audit (IIA), akan tetapi masih banyak praktik dan pendekatan lain yang bisa digunakan dikarenakan banyaknya macam aktifitas audit saat ini.
Dikarenakan banyaknya variasi dan perbedaan situasi yang ada, kita akan menggambarkan dan mendiskusikan audit internal modern dengan menggunakan Common Body of Knowledge (CBOK), alat kunci, dan area pengetahuan yang setidaknya harus diketahui oleh semua auditor. Ini adalah praktik umum yang penting bagi profesi auditor internal.

2. Rumusan Masalah
1. Apa saja konsep dasar audit internal?

2. Bagaimana sejarah serta latar belakang audit internal?

1.3 Tujuan Penulisan
1. Memahami konsep dasar audit internal
2. Mengetahui dan memahami sejarah serta latar belakang audit internal



Audit internal adalah fungsi penilaian independen yang didirikan di dalam suatu organisasi untuk memeriksa dan mengevaluasi aktifitas-aktifitasnya sebagai layanan terhadap organisasi tersebut.
Istilah auditing mengacu pada keseluruhan tahap kegiatan yang dimulai dari pengecekan secara detail hingga sampai pada penilaian pada tingkatan yang lebih tinggi. Istilah internal didefinisikan bahwa yang melakukan pekerjaan audit tersebut adalah orang yang bekerja dalam perusahaan itu sendiri bukan oleh auditor eksternal, atau pihak lain seperti pemerintah yang bukan bagian langsung perusahaan yang bersangkutan.
Definisi internal audit menurut IIA mencakup beberapa istilah–istilah penting yang mengacu pada profesi tersebut.
➢ Istilah independen mengacu pada tidak adanya pembatasan yang secara signifikan dapat mempersempit cakupan dan efektifitas seorang internal auditor dalam melakukan penilaian atau dalam pelaporan temuan dan kesimpulan.
➢ Kata penilaian menegaskan kebutuhan dari suatu penilaian sebagai acuan auditor internal saat mereka memnyusun kesimpulannya.
➢ Istilah didirikan menegaskan bahwa audit internal adalah fungsi yang menentukan di dalam perusahaan modern.
➢ Kata memeriksa dan mengevaluasi menggambarkan peranan aktif internal auditor, yang pertama adalah untuk menemukan fakta dan kemudian untuk menetapkan evaluasi akhir.
➢ Istilah aktivitas-aktivitasnya menegaskan luasnya cakupan yuridiksi dari audit internal yang mencakup semua aktifitas dari perusahaan modern.
➢ Kata jasa (service) mengungkapkan bahwa hasil akhir dari semua pekerjaan proses audit internal adalah...

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