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KONSEP DASAR AUDIT INTERNAL

[pic]

MAKALAH

Disusun untuk memenuhi persyaratan tugas kelompok mata kuliah Pengauditan Manajemen

Oleh :

1. CLARA ANDINA P (F1313016)

2. DIAR RACHMANDINI (F1313023)

3. ERY MUTIARA N. (F1313029)

4. FIRMAN ANDRE SETYA P. (F1313036)

5. NUR LAILA HAYATI (F1313070)

PROGRAM STUDI S1 AKUNTANSI NON-REGULAR

FAKULTAS EKONOMI

UNIVERSITAS SEBELAS MARET

SURAKARTA

DAFTAR ISI

BAB I PENDAHULUAN 1

LATAR BELAKANG 1

RUMUSAN MASALAH 2

TUJUAN PENULISAN 2

BAB II PEMBAHASAN 3

DEFINISI AUDIT INTERNAL 3

SEJARAH DAN LATAR BELAKANG AUDIT INTERNAL 4

BAB III PENUTUP

KESIMPULAN 6

DAFTAR PUSTAKA 7

BAB I

PENDAHULUAN

1. Latar Belakang Profesi audit sudah dikenal sejak dahulu kala. Berdasarkan dokumen batu yang ditemukan oleh sejarawan, ditemukan fakta bahwa sekitar tahun 3000 S.M. ahli tulis bangsa Mesopotamia menggunakan system internal control yang detail sengan menggunakan tanda centang dan titik–titik. Proses auditing telah berkembang pesat seiring perkembangan jaman. Terdapat dua tipe auditor bisnis/usaha yang kita kenal sekarang, yaitu eksternal dan internal. Auditor eksternal disewa oleh otoritas pemerintah untuk mengunjungi sebuah perusahaan atau badan usaha untuk mengkaji dan melaporkan hasil kajian tersebut secara independen. Di Amerika Serikat auditor internal dikenal sebagai Certified Public Accountants (CPA), mereka memiliki lisensi dari pemerintah dan berpedoman pada American Institute of Certified Public Accountants (AICPA), namun demikian terdapat jenis auditor internal yang lain seperti di bidang perlengkapan peralatan medis, rating pemirsa televisi, dan berbagai macam bidang pemerintah. 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

BAB II

PEMBAHASAN

3.1 DEFINISI 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 untuk membantu komite audit, manajemen, dan pihak lain perusahaan. ➢ Kata organisasi menegaskan bahwa cakupan total layanan internal audit adalah seluru perusahaan, termasuk semua personil, jajaran direksi, dan komite audit, pemegang saham, dan pemilik lainnya. Audit internal juga dikenal sebagai kontrol organisasi dalam suatu perusahaan yang berfungsi mengukur dan mengevaluasi efektifitas dari sistem kontrol yang lain. Ketika sebuah perusahaan menetapkan rencana dan mulai menerapkannya dalam sistem operasi, perusahaan itu harus memonitor prosesnya agar tujuan-tujuannya tercapai yang kemudian dinamakan alat kontrol. Walaupun audit internal berfungsi sebagai salah satu alat kontrol, tetapi masih banyak fungsi alat kontrol yang lain. Peran internal auditor disini yaitu membantu mengukur dan mengevaluasi alat kontrol lain tersebut. Dan tentunya selain memahami fungsinya sebagai alat kontrol, internal auditor juga harus memahami sifat dan cakupan dari alat kontrol yang lain. Dan karena inilah maka profesi auditor internal memberikan pemahaman lebih atas kondisi perusahaan dan unit–unit kerjanya daripada yang lain.
3.2 SEJARAH DAN LATAR BELAKANG AUDIT INTERNAL Audit internal belum dinyatakan sebagai proses penting oleh perusahaan dan auditor eksternal mereka sampai tahun 1930-an. Pengakuan ini disebabkan karena ditetapkannya Securities and Exchange Commission (SEC) di Amerika Serikat pada tahun 1934 yang mengubah tujuan dan teknik audit eksternal pada saat itu. Amerika Serikat dan sebagian besar belahan dunia baru saja mengalami depresi ekonomi yang hebat.sebagai tindakan perbaikan legislatif, SEC mewajibkan perusahaan yang teregistrasi harus menyediakan laporan keuangan yang disahkan oleh internal auditor. Kewajiban ini mendorong perusahaan untuk membangun departemen audit internal, yang dimana tujuan utamanya untuk membantu auditor independen mereka. Pada saat itu auditor keuangan eksternal hanya fokus untuk mengemukakan tingkat kewajaran laporan keuangan perusahaan tapi daripada mendeteksi kelemahan internal kontrol ataupun kesalahan klerikal. Dan juga pada saat itu, auditor internal hanya dikaitkan dengan pemerikasaan catatan akuntansi dan pendeteksian kesalahan dan penyimpangan keuangan dan tidak lebih dari bayangan atau asisten untuk auditor eksternal independen mereka. Walter B. Meigs, menulis tentang status auditor internal pada tahun 1930-an, mengamati bahwa auditor internal entah itu dia seorang juru tulis yang ditugaskan untuk pencarian kesalahan pada berkas–berkas akuntansi atau mereka yang bepergian dan menjadi perwakilan perusahaan yang memiliki cabang di berbagai lokasi yang tersebar secara luas. Awalnya auditor internal tidak lebih dari sekedar pembantu pencatatatan yang bertugas menyelasikan rangkaian rekonsiliasi akuntansi atau bekerja sebagai anggota bantuan pencatatan. Sisa sisa dari definisi tua tentang internal audit ini berlanjut di beberapa tempat bahkan sampai awal 1970-an. IIA didirikan pada tahun 1942. Babak pertama keangotaannya dimulai di New York, dimana Chicago kemudian menyusul. IIA di bentuk oleh orang–orang yang sudah diberi gelar internal auditor oleh perusahaan mereka yang dimana mereka juga ingin saling berbagi pengalaman dan mendapatkan tambahan pengetahuan di bidang yang baru ini. Dan kemudian sebuah profesi lahir yang sebelumnya mengalami banyak perubahan selama kurun waktu yang berjalan yang menghasilkan berbagai macam profesi dari internal audit modern. Perusahaan bisnis tahun 1940-an, ketika audit internal modern baru saja mulai, diperlukan keterampilan yang sangat berbeda dibandingkan dengan perlakuan bisnis sekarang ini. Sebagai contoh, selain dari beberapa perangkat elektro mekanis dan kegiatan di laboratorium penelitian, sistem komputer digital tidak ada pada saat itu. Perusahaan tidak membutuhkan programer komputer sampai komputer mulai menjadi berguna untuk pencatatan dan perhitungan serta fungsi akuntansi lainnya. Sekarang kita semua terhubung melalui jaringan telekomunikasi dunia dan internet. Meningkatnya kompleksitas bisnis modern dan perusahaan–perusahaan lainnya menciptakan kebutuhan bagi auditor internal untuk menjadi spesialis dalam berbagai macam pengendalian usaha. Kita juga bisa lebih memahami sifaat internal audit hari ini jika kita tahu tentang perubahan kondisi dimasa lalu dan perbedaan kebutuhan yang diciptakan dari perubahan kondisi tersebut. Pada tingkat yang paling sederhana, penilaian diri atau fungsi audit internal muncul apabila salah satu orang duduk dan mensurvei sesutu yang dilakukan pihak lainnya. Pada poin tersebut, individu menanyakan dirinya atau orang lain itu seberapa baik pencapaian tugas yang telah diberikan dan mungkin, bagaimana cara melakukannya dengan lebih baik jika hal itu harus dilakukan lagi. Jika orang kedua terlibat dalam kegiatan ini, fungsi penilaian akan diperluas untuk mencakup evaluasi partisipasi orang kedua dalam hal usaha tersebut. Pada bisnis skala kecil, pemilik atau manager akan melakuakan review ini untuk batas tertentu untuk semua karyawan perusahaan. Dalam semua situasi ini, penilaian atau fungsi audit internal sedang dilakukan secara langsung sebagai bagian dari peran manajemen dasar.

3.3 ISI BUKU INI Tujuan pembahasan dalam buku ini adalah untuk menentukan audit internal yang modern seperti saat ini dan menggambarkan keseluruhan profesi audit. Internal auditor berpedoman pada standar yang berlaku. Standar yang diikuti oleh internal auditor, antara lain:
1. IIA (The Institute of Internal Auditor)
2. ASQ (American Society for Quality) Standar internal audit merupakan suatu norma yang harus dipenuhi dalam melaksanakan praktik profesional audit internal. Buku ini akan membahas Bagian Pertama : Bagian dari Internal Auditing Modern Bagian Kedua : Pentingnya Pengendalian Internal Bagian Ketiga : Perencanaan dan Pelaksanaan Audit Internal Bagian Keempat : Pengorganisasian dan Pengaturan Aktivitas Audit Internal Bagian Kelima : Dampak dari Sistem Informasi dalam Audit Internal Bagian Keenam : Audit Internal dan Tata Kelola Perusahaan Bagian Ketujuh : Profesionalitas Audit Internal Bagian Kedelapan : Profesionalitas Audit Internal berdasar CBOK

BAB III

PENUTUP

3.1 KESIMPULAN

Audit internal adalah fungsi penilaian independen yang didirikan di dalam suatu organisasi untuk memeriksa dan mengevaluasi aktifitas-aktifitasnya sebagai layanan terhadap organisasi tersebut. 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 untuk membantu komite audit, manajemen, dan pihak lain perusahaan. ➢ Kata organisasi menegaskan bahwa cakupan total layanan internal audit adalah seluru perusahaan, termasuk semua personil, jajaran direksi, dan komite audit, pemegang saham, dan pemilik lainnya.

Dalam sejarah auditor internal sendiri mengalami proses yang panjang. Dimulai pada tahun 1930-an di Amerika, belum diakuinya auditor. Hingga pada tahun 1934 auditor internal baru diakui karena ditetapkannya Securities and Exchange Commission (SEC) di Amerika Serikat yang mengubah tujuan dan teknik audit eksternal pada saat itu. Amerika Serikat dan sebagian besar belahan dunia baru saja mengalami depresi ekonomi yang hebat.sebagai tindakan perbaikan legislatif, SEC mewajibkan perusahaan yang teregistrasi harus menyediakan laporan keuangan yang disahkan oleh internal auditor. Hingga sampai sekarang pemaham, konsep, serta tugas auditor internal dikenal luas di seluruh dunia.

DAFTAR PUSTAKA

Moeller, Robert and Herbert N. Witt. 1999. Brink’s Modern Internal Auditing, 5th. Edition. Singapore (John Wiley and Sons, Inc.)…...

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