Matakuliah
Tahun
: A0134/Audit Operasional
: 2006
Sebagai Alat Bantu Manajemen
Pertemuan 5 s.d 6
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How Did Management Audit Arise as A
Management Tool?
• The initial idea came from the customer. A
client approached a firm which had
previously specialised in Executive Search
and Executive Resource Management,
asking for help with internal promotion.
2
• The firm, an international Management
Consultacy, had been assisting certain
clients to identify, evaluate and help attract
senior level executives and external Board
members and advising others on the
systematic management of their senior
positions.
3
What is Management Audit?
• The word ‘audit’ implies a somewhat
sterile, although very necessary, process
of checking the finances of a company.
4
• Human Resources are usually the most
important asset of any company. It is on
this asset that Management Audit (or
Management Diagnosis) concentrates.
5
• Management Audit addresses a
company’s existing internal organisational
structure and executive resources.
6
• Management Audit aims to assess the
strengths and weaknesses of an
organisation’s structure, its management
team and its corporate culture.
7
• Recommendations are then made to
maximise the effectiveness of the
organisation, including redeployment of its
human resources.
8
• A Management Audit concentrates on the
key executives in each strategic or
organisational unit.
9
• A Management Audit is future-orientated.
It seeks to assist senior management
attain their corporate goals more
effectively and helps them adapt their
resources to changing environments.
10
Why is Management Audit Necessary?
• Companies proposing to effect a joint
venture are one of the principal user of
Management Audit.
11
• Modern Human Resource Directors, Chief Executive
Officers and Managing Directors are all becoming
increasingly aware that management Audit provides an
additional methodology to help review their own
organisation’s internal executive assets and resources.
They are aware that they can only make appropriate
appointments in a changing environment if they look
beyond the executive’s existing track record to:
– The appropriate industry standards
– The necessary competition levels
– Their own internal skill distributions relative to the competition,
both in today’s terms and for projected future requirements
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• Such senior executives recognise that the
knowledge resulting from such an exercise
is vital.
13
• Imagine a manager reporting to a senior
who is performing well, boosting the
performance of the department and being
a valuable asset, assisting in the senior
executive’s own success. It is highly
unlikely that his senior executive will,
without the counsel and advice of the
Human Resource Director, take the
initiative to bring about a change in that
individual’s career.
14
• The users of a Management Audit are extending
the concept of due diligence to include an audit
of the individuals comprising the team and
organisation of the acquired company. Hence,
they are placing the vital Human Resource
element in the same category as, say, the audit
of finances by a firm of chartered accountants,
the audit of property by a firm of property
advisors and surveyors, the audit of legal affairs
by a firm of solicitors and the like.
15
Changing Charities
• Forty years ago, when I launched my career in
the voluntary sector, any suggestions that
charities should adopt management techniques
associated with the commercial world would
almost certainly have been rejected out of hand.
The motives of those who set out to do good
were considered much too pure to be
challenged by anything as worldly as profit and
loss.
• See p. 50 - 55
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Peranan Audit Manajemen
1.
Memungkinkan manajemen mengidentifikasikan
kegiatan operasional dalam perusahaan
2.
Membantu manajemen dalam meningkatkan
produktifitas kerja dari berbagai komponen
organisasi
3.
Menungkinkan manajemen mengidentifikasikan
hambatan & kendala yg dihadapi dalam
mengkoordinasikan berbagai kegiatan
4.
Memanfaatkan
penerapan
pendekatan
pada
system sehingga perusahaan dikelola sebagai
suatu kesatuan yang utuh
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5.
6.
7.
8.
Memungkinkan manajemen menentukan strategi
yg tepat
Membantu manajemen menentukan pedoman
teknis operasional dengan tingkat efisiensi &
efektivitas yg tinggi
Mengidentifikasikan
dengan
tepat
berbagai
masalah & tantangan yg dihadapi dalam
manajemen SDM mis: motivasi yg rendah, tingkat
perpindahan yg tinggi, sistem imbalan yg perlu
disempurnakan
Membantu menajemen menilai perilaku pada
bawahan dalam menyediakan informasi bagi
pimpinan sesuai kebutuhan pimpinan ada berbagai
hierarki perusahaan
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