Matakuliah
Tahun
Versi
:A0274/Pengelolaan Fungsi Audit
Sistem Informasi
: 2005
: 1/1
Pertemuan 21
Audit Reporting
1
Learning Outcomes
Pada akhir pertemuan ini, diharapkan mahasiswa
akan mampu :
• Mahasiswa dapat menunjukkan audit
reporting.
2
Outline Materi
• Report to Management
3
Report to Management
• The report to management should
summarize the activities of the department
in the interim since the last report to
management.
4
• These activities should include audits
performed and since the last report to
management.
5
• All department administrative activities
including quality assurance,personal
development programs and participation in
other company-sponsored programs
should be considered.
6
• Communications with management is a
very important element of an internal audit
function.
7
• It is more important than in some other
operations because the management
issues and output of the audit function are
more qualitative than quantitative.
8
• In a manufacturing or distribution
operation, one can measure the output in
units and analyze it in many ways.
9
• Audit functions have a lot of control over
the quantity and quality of the work they
perform.
10
• However, it is difficult for management to
understand the issues involved in running
a successful audit function and producing
quality audit reports.
11
• Audit management has a number of
opportunities to express their issues and
report on activities.
12
The End
13