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  • 7/24/2019 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


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