Assurance Dalam Audit Adalah – It is a quality assurance program that provides assurance to heads of oversight functions that all audit personnel (auditors, supervisors, and audit managers) are properly performing audit work and oversight function activities. Internal reviews are performed to ensure the accuracy and reliability of control work and the implementation of monitoring functions.
For the oversight function, it is performed independently within the scope of the oversight function by audit personnel (auditors, supervisors, and audit managers) independent of and independent of the audit work being reviewed.
Assurance Dalam Audit Adalah
In accordance with the Professional Standards of Internal Audit guide mentioned above, internal reviews are regulated in point 1310.1 under the title Internal Evaluation (SPAI, 2004: 17). It is established that the internal audit function must perform internal evaluations that include continuous evaluations of the activities and performance of the internal control function and periodic evaluations performed by independent evaluators.
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) or by others within the organization who have adequate knowledge of internal control rules and practices.
Internal reviews can be carried out continuously and periodically. Continuous internal evaluations or reviews are carried out by:
B. Use of checklists and other means to ensure that processes in audit policies and manuals have been followed.
D. Performance measurement and performance analysis used eg: successful completions and accepted recommendations.
Quality Assurance (qa): Pengertian, Tugas Dan Perbedaannya Dengan Qc
From the results of continuous internal evaluations, conclusions are drawn about the quality of the performance that was evaluated and from the results obtained, immediate follow-up actions must be carried out to ensure that the necessary improvements or improvements were not carried out in the audit.
Periodic internal assessments are conducted to assess compliance with the audit charter, code of ethics and auditing standards, as well as the efficiency and effectiveness of the oversight function, particularly to meet the needs of various stakeholders in the audit work and performance of quality of the supervisory function. Periodic reviews can be carried out by the employees themselves or audit staff who are in the environment of the supervisory function through an independent assessment (
) for the performance of control tasks or it can also be performed by a person who has professional certification in the field of internal control whose position is unrelated to the organizational or supervisory function. Another possibility is for periodic internal reviews to be conducted jointly between employees within the supervisory function and other employees outside the supervisory function.
Periodic reviews include interviews, in-depth investigations, and benchmarking of the practices and performance measures of the monitoring or internal audit function. The results of periodic reviews are expressed in conclusions about the quality of performance and actions necessary to achieve improvements, improvements and compliance with standards. Internal evaluations must receive the approval of the head of the oversight function and must follow the provisions of the standards for the evaluation of the performance of the audit work and the performance of the oversight function.
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Internal reviews are carried out at different levels. The first level of internal review is verification of the audit work. The head of the oversight function or the person responsible for signing the audit report has a strong interest in the accuracy and correctness of the audit report. This is based on a reason that the reputation of the leader of the oversight function is at stake due to the accuracy, suitability and reliability of the audit report he signs.
Verification is something essential, because the signed audit report is the result of a large and complex accumulation of data, including decisions or judgments made by the auditor in the audit task performed. So it is possible for errors to occur on the part of the auditor, and if errors occur that should not occur, then of course this embarrasses the head of the oversight function who signs off on the results of the audit work. Thus, both leaders, managers, supervisors, team leaders and audit staff should perform a check designed to immediately investigate or control potential mechanical errors and misjudgments in the audit work being performed. Likewise, all audit working papers and draft audit reports must be reviewed and verified to ensure accuracy,
Verification is done by examining or checking all numbers, figures, amounts, dates, names and all information contained in the working document or draft report to ensure that the documents are accurate and supported by documented evidence. Verification of control work also includes verification of mechanical correctness or accuracy, namely:
E. All conclusions should be checked against the working document to ensure a logical sequence between conditions, criteria, causes, effects and recommendations.
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Namely, an internal evaluation program to assess the activities and performance of the oversight function. The purpose of this second-level internal assessment is to ensure that the audit work carried out complies with policies and procedures, as well as good audit practices and to evaluate the activities and performance of the supervisory function carried out.
The internal assessment program is more in-depth and comprehensive compared to the verification of control work, which is more focused only on mechanical or technical controls. This internal assessment program includes a substantive assessment by taking representative samples of the audit report and all supporting working papers which are then thoroughly assessed to check the quality of the audit work performed, including an assessment of administrative management of the supervisory function. Internal assessment programs therefore require some form of formality regarding:
B. Preparation of a set of steps for internal reviews to be performed by the assigned quality assurance review team (QA team).
) the appraiser to discuss with the auditor or supervisor the fundamental weaknesses or deficiencies related to the audit work reviewed.
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) of the head of the supervisory function. In addition, the internal evaluation program should also refer to standards related to the evaluation of the performance of an audit work. Some questions that the quality control team generally asks auditors and supervisors when conducting an internal review of the audit work are:
) in the monitoring function environment. Peer review is not an easy assessment task to perform, as Indonesian culture is generally not comfortable giving bad reviews to their peers or is not used to talking about their own peers’ shortcomings and even tends to hide or ignore them. Oriental culture is really good and suitable for Indonesian society, but sometimes it becomes an obstacle for its implementation
The last level of internal evaluation is the evaluation performed by the auditee. The assessment carried out by the auditee is an assessment that should be a very important point of reference. After all, auditees are the parties who directly experience the benefits of the auditor’s existence and oversight role. The most important measure of the success of the audit work is how well the auditee follows the recommendations presented and whether the problems indicated in the audit work are successfully minimized or not repeated. These efforts certainly require collaboration with the auditees. The auditee must be able to believe that the existence of the auditor and the audit work performed by the auditor can provide significant benefits to improve operational activities and facilitate the achievement of the auditee’s operational objectives. Therefore, the auditee’s assessment of the audit work actually reflects the quality of the audit work that can be delivered to the auditee.
Through this auditee assessment, there are several questions that can be prepared and asked for the auditee to answer or answer:
How To Identify Internal Control Weakness?
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