Matakuliah
Tahun
Versi
:A0274/Pengelolaan Fungsi Audit
Sistem Informasi
: 2005
: 1/1
Pertemuan 20
Audit Reporting
1
Learning Outcomes
Pada akhir pertemuan ini, diharapkan mahasiswa
akan mampu :
• Mahasiswa dapat menunjukkan audit
reporting.
2
Outline Materi
– Issue Final Report to Management
• Audit Report Format
• Standard Format
– Open Audit Results and Comments
3
Issue Final Report to Management
• However, anyone receiving the summary
report can request a copy of the detailed
report.
4
Audit Report Format
• The audit report and the detailed
recommendations and comments section
have a standard format that will be
adequate for writing most reports.
5
Standard Format
• Audit Report – Summary
• In-Depth recommendations and
Comments - Detail
6
Open Audit Results and Comments
• A task listing will be prepared containing
all open audit issues and comments on
date of implementation.
7
• Periodically, management will be queried
on the status of open issues.
8
• Follow-up compliance audits will take
place one year after the date of the audit
and these task lists will be updated and, in
most instance, closed out.
9
The End
10