Matakuliah
Tahun
Versi
:A0274/Pengelolaan Fungsi Audit
Sistem Informasi
: 2005
: 1/1
Pertemuan 19
Audit Reporting
1
Learning Outcomes
Pada akhir pertemuan ini, diharapkan mahasiswa
akan mampu :
• Mahasiswa dapat menunjukkan audit
reporting.
2
Outline Materi
• Corporate Audit Report Process
– Draft Reports
– Draft to Auditee
– Inclusion of Auditee comments
• Audit Report Responses
• Additional Procedures.
3
Corporate Audit Report Process
• The Corporate Audit Report is perhaps the
most significant product of the audit
function.
4
• The objectives of the report process
include:
– To ensure the development of comprehensive
and accurate reports
– To provide guidelines resulting in timely
issuance of final reports
– To provide the opportunity to convey
additional related information to readers of the
report
5
• Since the audit report is the most
significant product issued by the Audit
department, the report format should be
carefully considered.
• The purpose of the summary report is to
provide, in brief presentation format, the
essence of the scope and results of the
audit.
6
Draft Reports
• The audit report process begins with a
review of the tentative audit
recommendations work-sheets prepared
during the audit performance process.
Each individual page contains comments
accumulated during the audit process.
The manager will review all comments in
conjunction with his review of the
workpapers, ensuring that all comments
are adequately supported.
7
• The audit manager will begin the
preparation of the summary audit report.
Information regarding the scope and
highlight sections will be based on
information contained within the planning,
status and summary memos as well as the
detailed finding and recommendation
report. The director of Auditing will review
the draft and provide input.
8
Draft to Auditee
• Various practices regarding distribution of
draft audit reports to auditee exist within
the internal auditing profession.
9
Inclusion of Auditee Comments
• The Audit Manager will be advised of any
final changes to the report and will have
the report dated, processed and
transmitted in final form for signature and
reproduction.
10
• Each auditor will develop and implement
procedures to attain the objectives outlined
above and ensure that the total audit process is
completed for both this department and the
public accountants.
• In addition to monitoring and accounting for
responses, each manager is responsible for
evaluating them to determine that satisfactory
management action has or will be taken.
• Management recommendations issued by the
public accountants require similar responses
from appropriate division or department
management.
11
Additional Procedures
• The following amplifies the policies
covering the distribution of public
accountants’ reports and related
responses to ensure that they are
distributed properly:
– Reports of Independent (Public) Accountants
– Management Responses
12
Audit Report Responses
• The objectives of monitoring audit report
responses are:
– To provide a framework to monitor, obtain and
evaluate such responses from audited units
– To enable the Director of Auditing to report on
the adequacy of responses to, as appropriate,
senor management and the Audit Committee
13
The End
14