prosedur dan pendekatan dalam pelaksanan audit pertemuan 15-16
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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. - PowerPoint PPT PresentationTRANSCRIPT
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
15
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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