Matakuliah
Tahun
Versi
:A0274/Pengelolaan Fungsi Audit
Sistem Informasi
: 2005
: 1/1
Pertemuan 23
Managing The Effectiveness of The
Audit Department
1
Learning Outcomes
Pada akhir pertemuan ini, diharapkan mahasiswa
akan mampu :
• Mahasiswa dapat menunjukkan hubungan
antara quality assurance, continuous
improvement system for internal auditor
dan marketing fungsi audit dalam
mengatur efektivitas dalam department
audit.
2
Outline Materi
• Introduction
• Corporate Governance
3
Introduction
• The internal audit functions should be
more than activities as prescribed by
management and professional
organizations. By choice, the internal
audit department can be a “world-class”
entity – achieving excellence and
maintaining it. But that will only happen
with a great deal of commitment and effort.
4
• In order to achieve the status of a worldclass entity, and to be as effective as
possible, internal audit will need to
address issues such as corporate
governance, quality assurance, continuous
improvement systems and marketing the
internal audit function.
5
Corporate Governance
• Effective corporate governance is a
synergy between internal auditors, the
board of directors, senior management
and external auditors.
6
• One emerging model has been proposed
by the Corporate Governance Center at
Kennesaw State University in Kennesaw,
Georgia; it has been endorsed by the IIA.
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• Their model of principles includes:
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Interaction.
Board Purpose.
Board Responsibilities.
Independence.
Expertise.
Meetings and Information.
Leadership.
Disclosure.
Committees.
Internal Audit.
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• In addition the IIA recommends:
– Internal Controls.
– Internal Audit Function.
– Internal Audit Independence.
– Internal Audit Professionalism.
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The End
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