Matakuliah
Tahun
Versi
:A0274/Pengelolaan Fungsi Audit
Sistem Informasi
: 2005
: 1/1
Pertemuan 24
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
• Quality Assurance
– Objective
– Responsibility
– Method
• Summarized Review of All Assignments by
Unassigned Auditors
• Detailed Review of Selected Assignments
• Annual Self-Assessment of Department-Wide
Standards, Policies and Procedures
• Tri-Annual External Review
3
– Reports
• Annual Report to The Audit Committee of The
Board of Directors
• Annual Report to The Director of Auditing
• Selected Assignments Review
– Summary of Review
– Quality Assurance Checklist
4
Quality Assurance
• Quality assurance provides a similar
service to internal audit that internal audit
provides to management. It is an
independent review of the quality of its
service, much like a review of quality of
earnings, operations, and so on, that
internal audit provides.
5
Objective
• The objective of the quality control
program is to ensure that all assignments
are completed in accordance with the
department, IIA and Information Systems
Audit and Control Association (ISACA)
standards where applicable.
6
Responsibility
• It is the responsibility of the Director of
Auditing to have quality audits completed
on all assignments and to maintain a
quality control program to evaluate the
operations of the department. The
Director of Auditing will appoint a Quality
Assurance Coordinator, who will be
responsible for the quality control program
and for keeping the Director of Auditing
informed of all results.
7
Method
• The program is in four parts:
– Summarized review of all assignments by
unassigned auditors
– Detailed review of selected assignments
– Annual self-assessment of department-wide
standards, policies and procedures
– Tri-annual external review
8
Summarized Review of All Assignments
by Unassigned Auditors
• Objective.
• Responsibility.
• Method.
9
• The Quality Assurance Coordinator will
review all deficiencies noted with the
senior and the manager of the
assignment. The manager is responsible
to see that the deficiencies are corrected.
10
Detailed Review of Selected
Assignments
• Objective.
• Responsibility.
• Method.
11
• The Quality Assurance Coordinator will
summarize all items noted in these
reviews and prepare the selected
assignments review memo to the Director
of Auditing.
12
Annual Self-Assessment of Department-Wide
Standards, Policies and Procedures
• Objective.
• Responsibility.
• Method.
13
Tri-Annual External Review
• Objective.
• Responsibility.
• Method.
14
Reports
• There are several key reports.
15
• They include:
– Annual Report to the Audit Committee of the
Board of Directors
– Annual report to the Director of Auditing
– Selected Assignments Review
16
Annual Report to The Audit Committee
of The Board Directors
• This report is a summarized one, prepared
by the director of Auditing, sent to the
Audit Committee, reporting on the quality
control program and the results of the
annual self-assessment.
17
Annual Report to The Director of
Auditing
• This report is a summarized one of the
quality control program for the year that
includes results of the annual selfassessment, summary of deficiencies
noted and suggestions for improvement.
18
Selected Assignments Review
• This report is a summary memorandum
and detailed checklist, enumerating the
deficiencies and findings from the detailed
review of selected audits, prepared for
each assignment selected in the annual
review process . This memo is first
reviewed with the assignment manager
and in-charge accountant before being
given to the Quality Assurance
Coordinator.
19
Summary of Review
• The Quality Assurance Coordinator
prepares a summary of the detailed
deficiencies noted in the ongoing review of
all workpapers. This memorandum is sent
to the Director of Auditing and is discussed
with the entire staff during an annual
meeting.
20
Quality Assurance Checklist
• Prepared by unassigned auditors, the
checklist will be completed on all
assignments after they have been
approved for filing by the manager and the
report has been issued.
21
The End
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