Download - Week 2 - Internal Control
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Internal ControAudit Manajemen Minggu ke-2
Aris Surya Putra, S.E., M.Ak.
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Defnitionby COSO
A process, efected by an entity'sboard o directors, management, and oter !erdesigned to !ro#ide reasonableassurancere
te acie#ement o objecti#es.
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Dimensiono Internal Control (CO
Eectivenessand eciencyo o!eratio
Reliabilityo $nancia" re!orting
Compliance%it a!!"icab"e "a%s and regu"a
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Componentso Internal Control (C
&. ontro" En#ironmen2. (isk Assessment
). ontro" Acti#ities
*. +normation and
ommunication
. Monitoring
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Control Environment
&. +ntegrity and Etica" a"ues ode o onduct/2. ommitment to om!etence (igt man in te rigt !"ace/
). 0oard o 1irectors and Audit ommittee +nde!endent Audit
*. Managements Pi"oso!y and 3!erating Sty"e
. 3rgani4ationa" Structure
5. Assignment o Autority and (es!onsibi"ity
6. 7uman (esources Po"icies and Practices
&. (ecruitment and iring
2. 8e% em!"oyee orientation
). E#a"uation, !romotion, and com!ensation
*. 1isci!"inary actions
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3S3 ontro" En#ironment Perspective
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Ris !ssessment
&. Estimate te signi$cance o te risk&. Enter!rise risks due to e9terna" actors
2. Enter!rise risks due to interna" actors
). S!eci$c acti#ity-"e#e" risks
2. Assess te "ike"iood or re:uency o te risk occur
). onsider o% te risk sou"d be managed and assactions must be taken
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Control !ctivities
&. ;y!e o ontro" Acti#ities&. ;o!-"e#e" re#ie%s
2. 1irect unctiona" or acti#ity management
). +normation !rocessing
*. Pysica" contro"s
. Perormance indicators
5. Segregration o duties
2. +ntegration o ontro" Acti#ities %it (isk Assessme
). ontro"s 3#er +normation Systems
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Communications an"Inormation
&. (e"ationsi! o +normation and +nterna" ontro"2. ;e ommunications As!ect o +nterna" ontro"
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#onitorin$
&. 3ngoing Monitor Acti#itites2. Se!arate +nterna" ontro" E#a"uation
). (e!orting +nterna" ontro" 1e$ciencies