Matakuliah
Tahun
Versi
:A0274/Pengelolaan Fungsi Audit
Sistem Informasi
: 2005
: 1/1
Pertemuan 16
Audit Performance
1
Learning Outcomes
Pada akhir pertemuan ini, diharapkan mahasiswa
akan mampu :
• Mahasiswa dapat menunjukkan audit
performance.
2
Outline Materi
• Workpapers
– Control
– Retention
– Headings
– Permanent Files: Contents and Format
– Current Files: Contents and Format
3
Workpapers
• Workpapers serve mainly to aid the
auditor in conducting work and provide
important support for the auditor’s opinion.
• Before preparation, give consideration to
the objectives for creating your
workpapers. Only information supporting
your objectives should be included.
4
• Other factors to consider in developing
workpapers are:
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Control
Retention
Headings
Permanent files: contents and format
General organization
Detailed workpaper section organization
Indexing and cross referencing
Referencing
Standard tick marks
5
Control
• For Corporate audit purposes, workpapers are
confidential documents used to support our
conclusions.
• During working hours, workpapers should be
retained in a controlled, orderly fashion. That is,
they should not be left lying around the work
area or left out in the auditee’s office where they
can be seen, handled or misplaced by the
auditee employees.
• In the office, workpapers should be filed in
secured cabinets.
6
Retention
• The retention period for both workpapers
and reports is five years. If an exception
arises in which the retention period is to be
extended beyond this period, a notation
indicating the destruction date should be
boldly printed on the outside cover or the
workpaper binder or on the face of the
report.
7
Headings
• In order to standardize Corporate Audit
workpaper headings.
8
Permanent Files: Contents and Format
• Permanent files are to be used for
documents that will be needed in audits for
a number of years. The binder should be
labeled “Permanent Folder” and contain
an index showing the contents of the
folder.
• Permanent files should be economical in
content.
9
Current Files: Contents and Format
• The criterion for determining whether
information should be included either in
the permanent file of the current file is the
useful life of the information. Place
information into the permanent file if the
usefulness of the information is longer
than two years. The majority of
information obtained during an audit
usually applies to the current year and will
only be used for comparison and guidance
in the subsequent year.
10
The End
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