prosedur dan pendekatan dalam pelaksanan audit pertemuan 15-16

Prosedur dan Pendekatan dalam Pelaksanan Audit Pertemuan 15-16

Matakuliah : F0174 / Audit Laporan Keuangan Berbasis KomputerTahun : 2008

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penggunaan dari alat bantu-alat bantu tersebut dalam pelaksanaan audit

Garis besar proses pemeriksaan

3

Start

Obtain understanding of internal control system

Assess control risk

Tests of controls

Rely on controls?

Reasses control risks

Increase reliance on controls?

Rely on controls?

Limited substantive test

Form audit opinion and issue report

Stop

Extended substantive test

No

Yes

No

No

Yes

Yes

Preliminary audit work

- Test Data- Tracing & Mapping- Expert System

- ACL- IDEA- PANAUDIT

-Network Security Assesment-Virus Scanner

- Flowcharter- CASE tools

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Memahami Lingkungan/Latar

Belakang Klien

Menentukan Tujuan

Menetapkan Prosedur dan

melakukan pengujian

Laporan/Kertas Kerja

Info.Latar Belakang

Klien

Tujuan &Prosedur Audit

Pemahaman Pengendalian

Hasil test subtantif

Lampiran HasilKonfirmasi

Opini

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Metodologi Pengujian Terinci

Menentukan:

Materialitas

Inherent Risk

Accepted Risk

Menentukan:

Controll Risk

Rancang Subtantif Test

Prosedur Analitis

Melaksanakan

Prosedur Analitis

Rancang Pengujian Terinci:

Prosedur Audit

Ukuran Sample

Penetapan Pos

Pelaksanaan

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BUKTI TRANSAKSI

LAPORANKEUANGAN

HASILANALISA

PROSES AKUNTANSI

PROSES ANALISISDI KOMP AUDITOR

DATA HASILDOWNLOAD

PROSESMEMPEROLEH

DATA PROSES MEMBANDINGKAN DATA

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Audit with computer, cara pengumpulan bukti audit

7

Cara memperoleh data dalam TABK secara teknis sbb:

1. 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

2. 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

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Concurent Audit Technique

Terdapat 2 teknis dalam pengumpulan bukti:1. Modul audit khusus yg tdpt dalam sistem aplikasi

akuntansi/software akuntansi digunakan untuk mengumpulkan, memproses dan mencetak bukti audit

2. 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

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TIPE TEKNIK AUDIT TERPADU

1. Integrated Test Facility (ITF)2. Snapshot/extended record3. System Control Audit Review File (SCARF)4. Continuous and Internittent Simulation (CIS)

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Integrated Test Facility (ITF)

DataBase withDummy entity

DataBase withDummy entity

ApplicationSystemITF

ApplicationSystemITF

Test Data

Live Data

Tag LiveTransactionTransaction

Input

TransactionInput

TransactionInput

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Snapshot/extended record

Transaction Input Error File

Input ValidationProgram

Snapshot ReportError

Report Valid Transaction Output Error File

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Snapshot/extended record II

Input Master File

SortedTransaction File

Update Program

Snapshot Report Update Report Output MasterFile

Update Program

Snapshot ReportManagement

Report

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System Control Audit Review File (SCARF)

Transaction File Input Master File

Update ProgramContaining SCARF

Updatet Report Output MasterFile

SCARF

Audit Report

SCARF reportingsystem

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Continuous and Internittent Simulation (CIS)

Application

WorkingStorage

Mainframe

DB Management

System

CIS

Mainframe DB Machine

Transaction

DataBase

Exception Log

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2 Generalized Audit Software:

1. ACL : ACL Corporation

2. IDEA : Audy Forum

Acquiring Software Application

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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

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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

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IDEA software

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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 useWindow’s version 2.0 in 1999 added print report

extraction capability

– Training Offered

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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

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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

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Importing Print Files – Selecting File

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Importing Print Files – Creating a Mask

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Importing Print Files – Opening Saved Mask

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IDEA Import Assistant Demo – Masked View

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Importing Print Files – Importing Data

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Importing Print Files – Resulting Data File

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Summarizing Data

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Extracting Exceptions – Regular Hours > 80

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IDEA’s Equation Editor

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Sorted Exceptions to Evaluate

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Duplicate Detection – Direct Deposit Accounts

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Joining Databases – Salary Comparisons

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Gainesville’s Usage of IDEA

• Payroll Processing Reviews• Disbursements/Purchasing• Utility Billing and Receipting• Work Order Completion• County Traffic Fine Collections• Overtime Reviews

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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