Perkembangan Profesi Internal AuditorYPIA -2011

INTRODUCTION

Drs. Soekardi Hoesodo ,M.Soc.Sc, CGFM,CFE,QIA

Tempat Lahir Solo, Jawa TengahS-1Institut Ilmu KeuanganS-2The University of Birmingham-EnglandProfessional DesignationCGFM : Certified Government Financial ManagerCFE : Certified Fraud ExaminerQIA : Qualified Internal AuditorRiwayat KepegawaianPegawai Departemen KeuanganPegawai BPKPRiwayat JabatanKepala Pusdiklat Pengawasan BPKPKepala Perwakilan BPKP Jawa BaratDeputi Kepala BPKP Bidang Perencanaan & AnalisaAlamatLPFA (Lembaga Pengembangan Fraud Auditing)-Gedung Arthaloka Lantai 7 -Jl.Jenderal Sudirman Kav 2 Jakarta 10220-Telp +62(21)57933295(Direct)-2512470(ext 269)-Fax+62(21)57933296-http://www.lpfaindonesia.comYPIA(Yayasan Pendidikan Internal Auditing)-Graha Sucofindo Lt.3-Jl.Raya Pasar Minggu Kav 34 Jakarta 12780 Telp+62(21)7985555-Fax+62(21)7986666-http://www.internalauditing.or.idE-mailhoesodo@yahoo.com

Cowboy

The Cowboy after OSHA(Occupational & Safety Health Act )

Audit !

ObjectivesObjectives are things an organization wants to accomplishTujuan adalah segala sesuatu yg ingin dicapai oleh suatu organisasi

RiskRisks are things that might prevent accomplishing an objectiveRisiko adalah segala sesuatu yg mungkin menghalangi pencapaian tujuan

ControlControl are things that help meet an objective by managing that riskPengendalian adalah segala sesuatu yg dibuat dlm rangka pencapaian tujuan dng cara mengelola risiko

High Risk vs Low Risk

Thai Boxing

So , Audit itu.....Mencari KesalahanMencocokanRitualStand alone

" The Auditor "Elbert Hubbard - The Buyer - 1922THE TYPICAL AUDITOR IS A MAN PAST MIDDLE AGE, SPARE AND WRINKLED, INTELLIGENT, COLD , PASSIVE, NONCOMMITTAL, WITH EYES LIKE CODFISH, POLITE IN CONTACT, BUT AT THE SAME TIME UNRESPONSIVE, CALM AND AS DAMNABLY COMPOSED AS A CONCRETE POST OR PLASTER OF PARIS CAST; A HUMAN PETRIFACTION WITH HEART OF FELDSPAR AND WITHOUT CHARM, MINUS BOWELS , PASSION OR SENSE OF HUMOR. HAPPILY,THEY NEVER REPRODUCE , AND ALL OF THEM FINALLY GO TO HELL.Cuplikan dari Buku THE BUYER Auditor itu cirinya adalah : orang setengah baya , agak tersisih , kulitnya berkerut kerut, cerdas, dingin, pasif, tidak mau mrmbuat janji , matanya melotot , sopan, tapi tidak tanggap, tenang , angker dan dingin seperti tembok kastel-kastel di Paris . Makluk ini hatinya berisi bisa , tidak tampan, tidak punya rasa belas kasih, juga tidak punya greget dan rasa humor. Untungnya makhluk semacam ini tidak pernah dilahirkan lagi. Dan akhirnya mereka ....... masuk neraka................. Elbert Hubbard ( 1922 )

What is Auditing ????"Auditing is about improving organizational performance"

The Business Approach toInternal AuditingBarlow et al ( 1995)

PERKEMBANGAN PROFESI INTERNAL AUDITOR

Auditorium

Auditor

??????

Audere , Auditus,To hear, MENDENGAR

Aktivitas Audit

1941Audit yang makin mahalHire Profesional

The IIA

The Institute of Internal Auditors 1995Soekardi Hoesodo

The Institute of Internal AuditorsAmien Sunaryadi

Perkembangan Profesi Internal Auditor1947 : Deals Primarily With Accounting and Finance but may also properly deals with matters of an operating nature1957 : Internal Auditing is an independent Appraisal activity within organization for review of accounting, finance and other operations1971 : Internal Auditing is an independent appraisal activity within organization for review of operations as service to management.1990 : Internal Auditing is an independent appraisal function established within organization to examine and evalute its activities as service to the organization.

The Definition of Internal Auditing

June, 1999Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic,disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.Audit Internal adalah aktivitas independen untuk memberian keyakinan yg obyektifserta pemberian saran perbaikan demi peningkatan nilai tambah operasi suatu entitas. Audit internal akan membantu pencapaian tujuan suatu entitas dengan cara2 yg sistematis.dan pendekatan yg disiplin dng melakukan evaluasi dan meningkatkan kefektifanmanajemen risiko , pengendalian dan proses tatakelola yang amanah

IIA CERTIFICATIONS

IIA Certification

Surat IIA ke DS-qia

ROLE SBG WATCHDOG

1,7 TRp. 1.700.000.000.0001 Mobl Xenia = Rp. 100.000.00017.000 mobil XeniaPanjang mobil xenia = 4 m68.000 mRp.50.000 = 15 cm1.700.000.000.000 X 15 cm = 510.000.000 cm 50.0005100 km

3 Kategori FraudYang disidangkan ke pengadilan ( 20%)Yang diketemukan tetapi tidak sampai ke Pengadilan (20%)Yang tercium tetapi belum diketemukan (60%)Accountant's Guide to Fraud Detection & ControlDavia,H.R et al 2000investigasi

The Impact of Corruption

Social and economies inequilities

Demoralization of the public and widespread skepticism in relation to the role of the state and the law

Seminar "Corruption in Government "Den Haag Dec, 11, 89

3rd Annual Pacific Rim Fraud Conference11 - 12 Nov 2005Country RankingCountryCorruption Perception Index ( CPI) ScoreCountry RankingCountryCorruption Perception Index ( CPI) Score2New Zealand9,647South Korea4,55Singapore9,364Mexico3,69Australia8,864Thailand3,616Hongkong8,071China3,420Chile7,4102Papua New Guinea2.624Japan6,9102Philiphines2,635Taiwan5,6102Vietnam2,639Malaysia5,0133Indonesia2,0

CPI 2006 - 2009

Negara2006200720082009New Zealand9,69,49,39,4Australia8,78,68,78,7USA7,37,27,37,5Malaysia5,05,15,14,5Indonesia2,42,32,62,8Bolivia2,52,93,02,7Vietnam2,62,62,72,7Maynmar1,91,41,31,9Somalia-1,41,01,1

WatchdogWatchdog : We watch and WarnThe watchdog role involves observing, counting.and rechecking to ensure that operations are complying with the laws, regulations and policies of the organization.The favorite audit process of the watchdog is the compliance audit. The compliance audit focuses on system variation ( errors, omissions, delays and fraud)Compliance auditing is a way of identifing varition in the system so an improvement can be put in place

ROLE SBG CONSULTANT

Internal Auditor adalah anggota kesebelasanbukan -------->

The objective is to provide reasonable assurance that allbusiness objectives will be meta process through which internal controleffectiveness is examined and assessedCSA isWhat is CSA ?

KonsultanCONSULTANT : We advise and ParticipatePartner to ManagementScope of Works : Economy, Efficiency, Effectiveness ( 3 E's Audit )The focus of the consultant is on the conservation of the organization's resources and helping managers manage.

ROLE SBG CATALYST

4 pagar pengamanan1234Values Kualitas Pengendalian Intern

Peran Internal Auditor Peran External Auditor

KNKK=+-KORUPSIKESEMPATANKONTROLNIAT

INTERNAL CONTROL'S COMPONENTCONTROL ENVIRONMENTRISKS ASSESSMENTCONTROL ACTIVITIESMONITORINGINFORMATIONCOMMUNICATION

Katalis

CATALYST : We Lead and move others within the policy set by senior managementThe Catalyst seeks long term impact on the organization by focusing the audit on the long term values of the organization

wwbreakpointbreakpointformingnormingfulfillingtimegrowthKurva PerubahanInvent, Create, TryRepeat, Improve,ControlInnovation, Quality, Ideas

timegrowthformingnormingfulfillingfulfillingnorming

Katak HijauZona Nyaman

Internal AuditorIInisiatif tinggiNNiatnya bulat demi kepentingan organisasiTTidak mudah menyerahEEfisien,Efektif,Ekonomis kata kuncinyaRRisiko adalah kata yg harus dicermatiNNamun tetap menjaga independensiAAkan berlaku sopan dan bersahabatLLangkahnya pasti dan tidak emosiAAntusias memberi solusiUUntuk semua unit organisasiDDisertai rekomendasi yg dpt ditindak lanjutiIIkhlas dalam berkaryaTTidak ada pamrih kecuali prestasi yg tinggiOOpen sikapnya RRumusannya tidak tercela, Insya Allah orang seperti itu akan masuk sorga