Matakuliah
Tahun
Versi
:A0274/Pengelolaan Fungsi Audit
Sistem Informasi
: 2005
: 1/1
Pertemuan 22
Audit Reporting
1
Learning Outcomes
Pada akhir pertemuan ini, diharapkan mahasiswa
akan mampu :
• Mahasiswa dapat menunjukkan audit
reporting.
2
Outline Materi
• Report to Audit Committee
3
Report to Audit Committee
• In addition to the distribution of reports as
audits are completed, periodically a
summary report will be made to the Audit
Committee.
4
• This report will include a report on internal
controls and summary of items of
significance, the summary of the
Corporate Audit Department reports and
Audit Department status reports.
5
• This report provides the opportunity to
explain the accomplishments of the
department and should be viewed as a
critical Audit Department Product.
6
See Exhibit 8.11 (p. 332)
Report to Audit Committee Example
7
See Exhibit 8.11 (p. 333 – 336)
Report to The Audit Committee
• SECTION I
– Report on Internal Controls
– Summary on Items on Significance
• SECTION II
– Summary of Corporate Audit Department Report
8
• SECTION III
– Audits and Related Activities
•
•
•
•
Audit Activities
Supplies Inventories
Steering Committee
Disposition Audits
– Administrative and Other Matters
• Professional Staff
• Quality Assurance Program
• Professional Certification
9
The End
10