Matakuliah
Tahun
: PSYCHOLOGY PEMERIKSAAN
: 2009
Communicating Finding
Pertemuan 10
Communicating Finding
Session 10
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Learning Objectives
• Understanding the importance of discussing findings
• Understanding how to sell audit finding
• Understanding and able to implementing what should be
and not be done in communicating findings
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Discussion of Findings (1)
Auditors must be aware of his conclusion since,
1) Condition may not be interpreted correctly,
2) Procedures may not be read as intended,
3) What seems to be improper action may, in fact, be acceptable
when the reasons behind it are validated.
2.
Auditors should constantly be checking their understanding of
what they have found by talking with those who most likely to
know the facts.
1.
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Discussion of Findings (2)
3.
4.
5.
6.
Auditors should realize that auditees know better the
condition resulting in the occurrence of the finding,
Discussion of draft finding with knowledgeable and
reliable sources can save auditors from considerable pain
and embarrassment,
Things are not always what they seem,
The auditee’s interpretation should be welcomed – and
carefully considered and recorded.
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How to Sell Audit Findings ?
At the preliminary meeting, auditors should assure the
auditees that;
the auditees will be told promptly of every defect the auditors
encounter
(2) Both the finding and the support for it will be thoroughly
discussed
(3) Any questions as to the facts will be resolved before the matter
is reported,
(4) The auditees will be given every opportunity to initiate corrective
action
(5) Comment of the auditees will be considered and recorded.
(1)
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What should be done ?
• Presenting facts and not opinion
• Being objective and independent in assessing what we see as a
finding
• Being truthful and sincere
• Being a good listener
• Being opened mind
• Considering the reasons or condition of why the deficiency occurs
• Understanding their work problem
• Keeping your voice low
• Being tactful
• Being ready for any tough condition
• The result of the discussion should be put in a written document
signed by the auditors and the auditees
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Exercise : Fact or Opini ?
1.
2.
3.
4.
5.
Arman termasuk mahasiswa yang pintar di kelas kami
IPS si A untuk semester ini adalah 3,75
Terdapat idle stock atas saldo persediaan di gudang senilai Rp 2
M
Saldo piutang per 31 Des 2007 sebesar Rp 750 juta termasuk
dalam katagori piutang macet.
Terjadi penurunan penjualan yang sangat signifikan yang
mengakibatkan kerugian perusahaan sebesar Rp 1 M
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Exercise : Fact or Opini ?
1.
2.
3.
4.
5.
Arman termasuk mahasiswa yang pintar di kelas kami
IPS si A untuk semester ini adalah 3,75
Terdapat idle stock atas saldo persediaan di gudang senilai Rp 2
M
Saldo piutang per 31 Des 2007 sebesar Rp 750 juta termasuk
dalam datagori piutang macet.
Terjadi penurunan penjualan yang sangat signifikan yang
mengakibatkan kerugian perusahaan sebesar Rp 1 M
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What should not be done ?
• Don’t ever said “you are wrong,” rather “this is not in line with rules and
regulations.”
• Don’t let your personal get involve in the discussion. This is just a matter of
business,
• Don’t ever act like you are a policeman, an executor, a judge, a
prosecutor, or even their boss, rather a partner who wants to help,
• Don’t act that you are the source of truth or correctness. Be always
opened mind.
• Don’t feel that you should always be obeyed and treated well. Be proper.
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References
• The Internal Auditor: A look at Response to Audit
Finding, by Campfield, W. L.
• Internal Auditing: The Practice of Modern Internal
Auditing, by Sawyer and Sumners
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