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PENGENDALIAN DAN SISTEM INFORMASI AKUNTANSI

PENGENDALIAN DAN SISTEM INFORMASI AKUNTANSI. Klasifikasi gangguan: Kesalahan pada software dan tidak berfungsinya peralatan , seperti : Kegagalan hardware Kesalahan atau terdapat kerusakan pada software, kegagalan sistem operasi , gangguan dan fluktuasi listrik .

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PENGENDALIAN DAN SISTEM INFORMASI AKUNTANSI

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  1. PENGENDALIAN DAN SISTEM INFORMASI AKUNTANSI

  2. Klasifikasigangguan: Kesalahanpada software dantidakberfungsinyaperalatan, seperti : Kegagalan hardware Kesalahanatauterdapatkerusakanpada software, kegagalansistemoperasi, gangguandanfluktuasilistrik. Serta kesalahanpengiriman data yang tidakterdeteksi. Gangguanlingkungan Gempabumi Bencanaalam Listrik Kesalahanmanusia Kesalahanoperasional Kesalahandata Kesalahan yang tidakdisengaja : kecerobohan Kesalahan yang disengaja : Sabotase, Penipuankomputer ,Penggelapan GANGGUAN PADA SISTEM INFORMASI AKUNTANSI

  3. Tinjauan menyeluruh konsep-konsep pengendalian • Apakah definisi dari pengendalian internal itu ? Pengendalian internal adalah rencana organisasi dan metode bisnis yang dipergunakan untuk menjaga aset, memberikan informasi yang akurat dan andal, mendorong dan memperbaiki efisiensi jalannya organisasi, serta mendorong kesesuaian dengan kebijakan yang telah ditetapkan.

  4. Framework for Internal Control over Financial Reporting (ICoFR)

  5. COSO – Internal Control Integrated Framework (“The Framework) • COSO singkatan dari Committee of Sponsoring Organizations of the Treadway Commission. • Sejarahnya, COSOberkaitan dengan Foreign Corrupt Practices Act (FCPA) yang dikeluarkan SEC dan US Congress di tahun 1977 untuk melawan fraud dan korupsi yang marak terjadi di Amerika tahun 70-an. Perbedaannya adalah FCPA merupakan inisiatif dari eksekutif-legislatif sedangkan COSO lebih merupakan inisiatif dari sektor swasta.

  6. COSO – Internal Control Integrated Framework (“The Framework) • Sektor swasta ini membentuk ‘National Commission on Fraudulent Financial Reporting’ atau dikenal juga dengan ‘The Treadway Commission’ di tahun 1985. Komisi ini disponsori oleh 5 professional association yaitu: • American Accounting Association (AAA) • American Institute of Certified Public Accountants (AICPA) • Institute of Internal Auditors (IIA) • Institute of Management Accountants (IMA) • Financial Executives Institute (FEI) • Tujuan komisi ini adalah melakukan riset mengenai fraud dalam pelaporan keuangan (fraudulent on financial reporting) dan membuat rekomendasi2 yang terkait dengannya untuk perusahaan publik, auditor independen, SEC, dan institusi pendidikan.

  7. COSO – Internal Control over Financial Reporting – Guidance for Smaller Public Companies • Komisi ini mengeluarkan report pertamanya pada 1987. Isi reportnya di antaranya adalah merekomendasikan dibuatnya report komprehensif tentang pengendalian internal (integrated guidance on internal control). Sehingga dibentuk COSO, yang kemudian bekerjasama dengan Coopers & Lybranddalam membuat laporan tersebut.

  8. COSO – Internal Control over Financial Reporting – Guidance for Smaller Public Companies • Coopers & Lybrand mengeluarkan report pada 1992, dengan perubahan minor pada 1994, dengan judul ‘Internal Control – Integrated Framework’. • Report ini berisi definisi umum internal control dan membuat framework untuk melakukan penilaian (assessment) dan perbaikan (improvement) atas internal control. • Kegunaandari report ini salah satunya adalah untuk mengevaluasi FCPA compliance di suatu perusahaan.

  9. COSO – Internal Control over Financial Reporting – Guidance for Smaller Public Companies • Komisi ini mengeluarkan report pertamanya pada 1987. Isi reportnya di antaranya adalah merekomendasikan dibuatnya report komprehensif tentang pengendalian internal (integrated guidance on internal control), yang kemudian dibentuk COSO untuk bekerjasama dengan Coopers & Lybrand untuk membuat report itu. • Coopers & Lybrand mengeluarkan report tersebut pada 1992, dengan perubahan minor pada 1994, dengan judul ‘Internal Control – Integrated Framework’. Report ini berisi definisi umum internal control dan membuat framework untuk melakukan penilaian (assessment) dan perbaikan (improvement) atas internal control. Kegunaan dari report ini salah satunya adalah untuk mengevaluasi FCPA compliance di suatu perusahaan.

  10. COSO – Internal Control over Financial Reporting – Guidance for Smaller Public Companies • Poin penting dalam report COSO ‘Internal Control – Integrated Framework’ (1992): • Definisi internal control menurut COSOSuatu proses yang dijalankan oleh dewan direksi, manajemen, dan staff, untuk membuat reasonable assurance mengenai: • Efektifitas dan efisiensi operasional • Reliabilitas pelaporan keuangan • Kepatuhan atas hukum dan peraturan yang berlaku

  11. COSO – Internal Control over Financial Reporting – Guidance for Smaller Public Companies • Menurut COSO framework, Internal control terdiri dari 5 komponen yang saling terkait, yaitu: • Control Environment • Risk Assessment • Control Activities • Information and communication • Monitoring

  12. Viewing Internal Control as Integrated Process • All five components of internal control set forth in the Framework (Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring) are important to achieving the objective of reliable financial reporting. • Each of the Framework’s five components should not be viewed as an “end in itself.” Rather the components should be viewed as an integrated system working together to reduce risk to reliable financial reporting to an acceptable level.

  13. Basic Principles related to Control Environment 1. Control Environment Integrity and ethical values are developed and understood Board of directors understand and exercise oversight Management philosophy and operating style support internal control Organizational structure supports internal control Articulates values, monitors adherence, addresses deviations Define authorities, operates independently, monitors risks, retains financial reporting expertise, oversees quality and reliability and oversees audit activities Set the tone, influences attitudes towards accounting principles and estimates and articulates objectives. Establishes lines of financial reporting and establishes structure Financial Reporting Competencies are retained Authorities and responsibilities are assigned Human resources policies and practices facilitate internal control Identifies competencies retains individuals and evaluates competencies Defines responsibilities and limits authorities Establishes human resource practices, recruits and retains, adequately trains and evaluates performance and compensates

  14. Basic Principles related to Risk Assessment 2. Risk Assessment Identify Financial Reporting Objectives Identify and Analyze Financial Reporting Risks Identify and Assess the Risk of Fraud as it affects the Company Complies with GAAP, supports information disclosures, reflects company activities, is supported by relevant financial statement assertions and considers materiality Includes business processes, personnel and information technology, involves appropriate levels of management, considers both internal and external factors, estimates likelihood and impact and triggers reassessment Considers incentives and pressures, risk factors and establishes responsibilities and accountability

  15. Basic Principles related to Control Activities 3. Control Activities Control Activities integrate with risk assessment Information Technology Controls are designed and implemented Control Activities are selected and developed Policies are established and communicated and result in management directives being carried out Mitigates risks, considers all significant points of entry into the company’s G/L and information technology Includes applications controls considers general computers operations and includes end user computing Considers range of activities, includes preventive and detective controls, segregates duties and considers cost vs benefit Integrates into business processes establishes responsibility and authority occurs on a timely basis thoughtfully implements, investigates exceptions and periodically reassess

  16. Basic Principles related to Information and Communication 4. Information and Communication Financial Reporting Information is identified, captured, used and distributed Matters affecting achievements objectives are communicated (External Communication) Internal controlinformation is identified, captured, used and distributed Internal Communication supports execution of internal control Captures data includes financial information uses internal and external sources includes operating information and maintains quality Provides input and independently assesses Captures data triggers and resolutions and update and maintain quality Communications with personnel and board includes separate communication lines and accesses information

  17. Basic Principles related to Monitoring 5. Monitoring Ongoing and/or separate evaluations enable management to determine function of internal control Internal Control deficiencies are identified and communicated Integrates with operations provides objectives assessment, uses knowledgeable personnel considers feedback adjusts scope and frequency Reports findings and deficiencies and corrects on a timely basis

  18. Designing and Implementing Cost Effective ICoFRIt is a Journey ... RISK ASSESSMENT CONTROL ENVIRONMENT Identify and analyze risks to achievement of financial reporting objectives Determine which risks could result in a material misstatement to financial statements Determine how each of the other components, both separately and together, support reliable financial reporting Implement and operate control environment, setting the tone of the Company A High-Level of Assurance Financial Reporting Refine financial reporting objectives based on changes potentially impacting the business MONITORING INFORMATION & COMMUNICATION CONTROL ACTIVITIES Implement and operate monitoring activities to help ensure that controls continue to operate properly over time Implement and operate information and communication to support internal control Implement and operate control environment, using a range of activities to reduce risk to objectives

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