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Prosedur dan Pendekatan dalam Pelaksanan Audit Pertemuan 15-16

Prosedur dan Pendekatan dalam Pelaksanan Audit Pertemuan 15-16. Matakuliah : F0174 / Audit Laporan Keuangan Berbasis Komputer Tahun : 2008. Network Security Assesment Virus Scanner. Flowcharter CASE tools. Test Data Tracing & Mapping Expert System. ACL IDEA PANAUDIT.

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Prosedur dan Pendekatan dalam Pelaksanan Audit Pertemuan 15-16

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  1. Prosedur dan Pendekatan dalam Pelaksanan AuditPertemuan 15-16 Matakuliah : F0174 / Audit Laporan Keuangan Berbasis Komputer Tahun : 2008

  2. Network Security Assesment • Virus Scanner • Flowcharter • CASE tools • Test Data • Tracing & Mapping • Expert System • ACL • IDEA • PANAUDIT Garis besar proses pemeriksaan penggunaan dari alat bantu-alat bantu tersebut dalam pelaksanaan audit 3

  3. Laporan/Kertas Kerja Info. Latar Belakang Klien Tujuan & Prosedur Audit Pemahaman Pengendalian Menentukan Tujuan Memahami Lingkungan/Latar Belakang Klien Hasil test subtantif Menetapkan Prosedur dan melakukan pengujian Lampiran Hasil Konfirmasi Opini

  4. Metodologi Pengujian Terinci Rancang Pengujian Terinci: Prosedur Audit Menentukan: Controll Risk Ukuran Sample Menentukan: Materialitas Inherent Risk Accepted Risk Penetapan Pos Rancang Subtantif Test Prosedur Analitis Melaksanakan Prosedur Analitis Pelaksanaan

  5. PROSES AKUNTANSI LAPORAN KEUANGAN BUKTI TRANSAKSI PROSES MEMBANDINGKAN DATA PROSES MEMPEROLEH DATA DATA HASIL DOWNLOAD PROSES ANALISIS DI KOMP AUDITOR HASIL ANALISA

  6. Audit with computer, cara pengumpulan bukti audit • Cara memperoleh data dalam TABK secara teknis sbb: • Mengakses data secara langsung (direct access) • menganalisa data dengan langsung mengakses server / tempat • penyimpanan data. Dalam hal ini auditor hanya diberikan otorisasi • display untuk menjaga integritas data • Mengunduh data ke media (download access), • mengunduh data-data yang diperlukan ke media yang dimiliki oleh auditor, • seperti: laptop, PC, flash disk, untuk selanjutnya dianalisa 7

  7. Concurent Audit Technique Terdapat 2 teknis dalam pengumpulan bukti: • Modul audit khusus yg tdpt dalam sistem aplikasi akuntansi/software akuntansi digunakan untuk mengumpulkan, memproses dan mencetak bukti audit • Dalam beberapa kasus record audit khusus digunakan untuk menyimpan dan mengumpulkan bukti audit shg auditor dapat melakukan analisis di waktu yang lain. Record dapat disimpan dalam file sistem maupun dalam file auditor

  8. TIPE TEKNIK AUDIT TERPADU • Integrated Test Facility (ITF) • Snapshot/extended record • System Control Audit Review File (SCARF) • Continuous and Internittent Simulation (CIS)

  9. Integrated Test Facility (ITF) Tag Live Transaction Transaction Input Application System DataBase with Dummy entity ITF Transaction Input Live Data DataBase with Dummy entity Application System ITF Transaction Input Test Data

  10. Snapshot/extended record Transaction Input Error File Input Validation Program Snapshot Report Error Report Valid Transaction Output Error File

  11. Snapshot/extended record II Input Master File Sorted Transaction File Update Program Snapshot Report Update Report Output Master File Update Program Snapshot Report Management Report

  12. System Control Audit Review File (SCARF) Transaction File Input Master File Update Program Containing SCARF SCARF Updatet Report Output Master File SCARF reporting system Audit Report

  13. Continuous and Internittent Simulation (CIS) Mainframe DB Machine Mainframe Transaction Application DB Management System DataBase Working Storage CIS Exception Log

  14. Acquiring Software Application 2 Generalized Audit Software: • ACL : ACL Corporation • IDEA : Audy Forum 15

  15. User Survey • Participant Usage of Audit Software? • ACL, IDEA, Access, Excel, Monarch, Others • Extent of Usage • Data Extraction and Analysis • Statistical Sampling • Fraud Detection • Continuous Monitoring • August 2001 IIA Survey • ACL usage 13/1 over IDEA usage

  16. Gainesville’s History With Computerized Audit Software • Small Shop with Limited Resources • Began Evaluating Mainframe-Based CAAT’s in mid-1980’s • EasyTrieve, PanAudit, etc. • Purchased PC-Based IDEA software in 1988 from CICA/AICPA • Immediately found uses for software, but training and support were limited • Accessing data was difficult

  17. IDEA software

  18. Gainesville’s HistoryWith IDEA • Marketing and Training for IDEA improved in mid-1990’s • Audimation Services, Inc. • Window’s Version of IDEA released – improved functionality and ease of use • Window’s version 2.0 in 1999 added print report extraction capability • Training Offered

  19. IDEA’s RecentBusiness History • IDEA Software Sold to Private Company by CICA 2 years ago • Caseware International, Inc. appears to be moving to try to compete with ACL • Benford’s Law analysis to be added to IDEA this year • ACL versus IDEA

  20. IDEA Functionality • Importing and Exporting Files • Numerous file formats supported, print reports • Extracting Records – exception testing • Duplicate and gap detection • Statistical Sampling • sample planning and results analysis • random, stratified, monetary, systematic

  21. Importing Print Files – Selecting File

  22. Importing Print Files – Creating a Mask

  23. Importing Print Files – Opening Saved Mask

  24. IDEA Import Assistant Demo – Masked View

  25. Importing Print Files – Importing Data

  26. Importing Print Files – Resulting Data File

  27. Summarizing Data

  28. Extracting Exceptions – Regular Hours > 80

  29. IDEA’s Equation Editor

  30. Sorted Exceptions to Evaluate

  31. Duplicate Detection – Direct Deposit Accounts

  32. Joining Databases – Salary Comparisons

  33. Gainesville’s Usage of IDEA • Payroll Processing Reviews • Disbursements/Purchasing • Utility Billing and Receipting • Work Order Completion • County Traffic Fine Collections • Overtime Reviews

  34. Summary • IDEA has been a powerful and productive tool for the Gainesville City Auditor’s Office • With tools like this, auditors are only limited by our creativity • Acquiring and using the tools available is a great way to improve audit coverage, productivity and effectiveness

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