CASE 2.2

DELL INC.EVALUATION OF CLIENT BUSINESS RISK

•Helmy Septian Ardhiansyah•I Gde Fajar Kurniawan

Introduction Dell Inc is a worldwide provider of

innovative technology product and services.

Dell offer broad range of product : Server Networking Product Desktop PCs Software Peripherals

Dell common stock is traded on the Nasqad national market, and Dell is required to have an integrated audit of it’s consolidated financial statement and it’s internal control over financial reporting in accordance with the standard.

1. Go to dell website (www.dell.com) Dari website Dell kelompok kami sepakat menggunakan laporan keuangan fiskal tahun 2012 yang berakhir tanggal 3 Februari 2012.

2. Komponen dalam pembuatan memoa. Penjualanb. Pendapatan bersihc. Laporan arus kas operasid. Total Keseluruhan Asset e. Number Of employees

Sales Net Income Cash Flow Operation

Actives

Total Assets Number Of emlpoyees

$ 62.071.000.00

0

$ 3.492.000.000

$ 5.527.000.000

$ 44.453.000.00

0

$ 109.400 Persons

(106.700-2.700)

What are the Dell’s Products?

Server and network Software Mobility product (seperti : notebook,

tablet, smartphone) Desktop PC

Who are Dell Competitor’s?

Apple Asus Lenovo Sony HP

Who are Dell’s Costumer? Perusahaan nasional dan multinasional Public (institusi pendidikan ,

pemerintahan dan rumah sakit Perusahaan kecil menengah Individu

Who are Dell Suppliers? Cassing dan perangkat lainnya Proccesor

Who Dell’s Market and distribute it’s product? Menjual langsung ke pelanggan Menjual ke retailer Penyedia jasa (melalui iklan)

Cont…..

Strategi bisnis dasar Dell Menggunakan metode end-to-end

technology solution Mengembangkan End User Computing

business

Distribute products Amerika Eropa Asia Pasifik Jepang

Critical business process (supply chain management)

Lokasi yang tersebar di berbagai negara Adanya single source atau limited source Lokasi kantor penjualan yang tersebar di

seluruh dunia

Informasi terkait critical business process (Supply Chain Management)

Informasi persediaan Infromasi penjualan Informasi Utang Informasi Piutang Informasi Kas

Metode Akuntansi terkait supply chain management

Metode FIFO Informasi penjualan dilaporkan ketika

direalisasi atau dibayar Informasi utang dilaporkan pada saat

terjadi kontrakl Informasi piutang dilaporkan net of the

allowance after loss

Tujuan audit mengetahui resiko bisnis

Menentukan sifat,waktu dan luasnya prosedur audit.

Case 2.3Flash Technologies, IncRisk Analysis

INTRODUCTION Flash Technologies, Inc (The Company)

Designs, manufactures and markets an extensive line flash memory card and other electronic devices.

Overview The company began operation in 1997 to

develop font catridges for laser printer. In 2002 the company began focusing in

flash memory and de-emphasized the marketing and sales of font cartridges.

Recent Development In september 2011, the company entered

into a agreement to form flash Technologies (KOREA) limited.

In January 2012, the company purchased majority interest in design circuits, Inc (DCI) a contract for OEMs.

Thank you :)