rumusan laporan audit keseluruhan julai 2015

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  • 7/21/2019 Rumusan Laporan Audit Keseluruhan Julai 2015

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    JCWM_CF CPIHY ICJCBCF 0U

    AMJ@L A@BCNH_CF YHFKKH

    BC_C

    W@YCJHFK LCXC

    LPJCH ?730

    PFHY

    CPIHY

    Ihs`ihcacf Mj`n ? %

    7%

    ?7%

    97%

    47%

    >7%

    377%

    3?7%

    U`rh`s3

    7

    37

    ?7

    57

    97

    07

    47

    ;7

    >7

    87

    377

    Bcracn Cuiht \mf O

    Bcracn Cuiht \mf O

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    ;

    0.?.5 A@WPYPUCF PFYPA \MF E

    W@_CYPU A@WPYPUCF A@U@JP_PNCF \MF E 2 >7 %

    0.?.9 A@WPYPUCF PFYPA \MF I

    W@_CYPU A@WPYPUCF A@U@JP_PNCF \MF I 2 >;%

    98

    >7

    >4.;

    49

    >7;9.>

    >4.;

    ;;.5

    48.?

    ;;.5>?

    ;0>7 >3

    87>4.9 >0 >;.5

    87

    7

    37

    ?7

    57

    97

    07

    47

    ;7

    >7

    87377

    Bcracn(%)

    Acwcscf \mf E

    Bcracn W`rctuscf Acwcscf \mf E (?4 B`h - 0 Luf ?730)

    7%

    ?7%

    97%

    47%

    >7%

    377%

    3?7%

    OhjhaAujhcn

    ?.7

    3

    OhjhaAujhcn

    ?.7

    5

    OhjhaAujhcn

    ?.7

    9

    OhjhaAujhcn

    5.7

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    OhjhaAujhcn

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    5.7

    9

    BcabcjAmbput`r

    ?.7

    0

    BcabcjAmbput`r

    5.7

    0

    YcficsJ`jcahYhfk

    act?

    YcficsW`r`b

    pucf

    YcficsJ`jcahYhfk

    act5

    YcficsW`r`b

    pucf

    Ohjha_`acehptc&

    UtmrU

    uacf

    UtmrAmaurha

    ujub

    OhjhaAcuf

    s`jmr

    OhjhaW`kcwchB

    `ihc

    OhjhaW`f.W`k.

    W`rpustc

    accf

    Ohjha

    CTC

    Ohjha

    BWW

    U`rh`s3

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    >

    0.?.0 A@WPYPUCF PFYPA \MF @

    W@_CYPU A@WPYPUCF A@U@JP_PNCF \MF @ 2 04%

    0.?.4 A@WPYPUCF PFYPA \MF D

    W@_CYPU A@WPYPUCF A@U@JP_PNCF \MF D 2 87%

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    8

    0.5 W`rctus a`putuscf cuiht s`ecrc a`s`juruncf ockh oujcf Lujch ?730uftua s`thcp zmf hcjcn s`p`rth o`rhaut >7>;

    >?87

    04

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    U`jchf htu, ih rucfk pcftry p`rju ihohcscacf i`fkcf susuf ctur ycfka`bcs icf oucfk ocrcfk-ocrcfk ycfk thica o`rachtcf icrh rucfk hfh.Ocrcfkocrcfk icjcb stmr icjcb a`ciccf t`rsusuf eubc t`ricpct wcycr ycfk thicat`rsusuf o`rscbc s`jhpcr icf acsut. U`jhpcr icf acsut p`rju ihsusf ih rcai`fkcf ocha.Bmtmshacj p`rju ih pcrahr i`fkcf ocha b`fkhaut susufcf 0s icf

    fcbc p`bufyc (WHE) p`rju iha`bcsahfh s`bujc. Whftu ohjha ycfk rmsca p`rjuihcjhnacf icrhpcic pmfima p`fkcwcj icf wcycr-wcycr p`rju ihbcsuaacfa`icjcb k`jufkcf wcycr ockh b`fcbpcaacf a`a`bcscf ih ocnckcf pmfimap`fkcwcj. A`ciccf ih I`wcf U`rockufc \mf C p`rcjctcf thica ihsusufi`fkcf a`bcs, t`ricpct aco`j ycfk thica ihsusuf i`fkcf ocha, p`rcjctcfycfk o`rncoua icf p`rju p`fecncyccf ycfk j`ohn s`rtc s`such lhac i`wcf hfhihkufcacf s`ockch i`wcf p`p`rhasccf (W`rju b`fkcbcjacf cbcjcf 0U)

    4.? \mf O Ohjha p`fsycrcn, t h i c a t`ricpct cpc-cpc a`rmscacf ycfkb`bohbocfkacf t`tcph a`ciccf ih wmrastcthmf p`fsycrcn ckca o`rs`j`rcaicf p`rju ih a`bcs b`fkhaut cbcjcf 0s. Ohjha Ihsaush, p`rju ih tcbocnacf

    nhcscf ckcr fcbpca b`fcrha icf e`rhc ohjha. Omj`n lukc ihj`tcaacfp`wcfkh ohjha. Wcpcf A`fyctccf Cftcrc J`etur` Yn`ct`r icf OhjhaW`fsycrcn, t`ricpct pcpcf a`fyctccf ycfk thcic e`rbhf icf p`rju ihochapujhn. Omj`n bmnmf i`fkcf phnca p`fkuruscf uftua b`ficpctacf e`rbhfpcic pcpcf a`fyctccf t`rs`out. U`jchf htu hfdm ih pcpcf a`fyctccf hfh lukcp`rju ih upict` i`fkcf hfdmrbcsh ycfk t`rocru. Hfdm ycfk jcbc p`rjuihshshnacf. Ocha pujhn shjhfk i`fkcf s`k`rc ockh b`fk`jcaacf a`lcihcf thicaihhfkhfh o`rjcau ih ohjha HT. Uhjhfk omemr ih ohjha ohfecfk icf p`rju ihochapujhn.[cycr-wcycr ycfk o`rs`j`rca p`rju ih ocjut i`fkcf p`bocjut wcycr. Ockhohjha amaurhaujub/ohjha suacf p`rju ihjco`jacf cjctcf ycfk o`rcic ih ohjhat`rs`out.

    4.5 \mf E U`buc bcajubct ih suiut 0s p`rju iha`bcsahfh i`fkcf hfdmt`rocru icf p`rju ihsusuf i`fkcf ocha. Ocrcfk-ocrcfk ycfk thicao`ra`fccf p`rju shshnacf icf thica p`rju ihohcracf ih ctcs jcftch a`rcfc hcomj`n b`fkncjcfk p`rk`rcacf ih ohjha lurut`afha. Ucbpcn p`rju ihoucfka`icjcb tmfk scbpcn ycfk ihs`ihcacf ih ohjha @tenhfk a`cfc t`ricpctscbpcn ih ctcs b`lc icf a`ciccf ohjha ckca o`rncoua icf p`rju ihs`jhci`fkcf ocha s`j`pcs ihkufcacf. Bcabcj 7.70 t`ricpct ocfyca jcftcht`recout icf b`fy`ocoacf a`ciccf jcftch ohjha Fcbpca o`rs`j`rca icfthica a`bcs. Jcpmrcf p`rju ihouct a`pcic phnca p`fkuruscf uftua thficacfs`jcflutfyc. Bcabcj 7.74 ckca o`rs`j`rca icf thica b`fkcbcjacf 0s

    a`rcfc scbpcn thica ihoucfk icf a`ciccf ohjha o`rs`j`rca icf o`rncoua.Ocrcfk ocrcfk p`rju iha`bocjhacf a` t`bpct cscj. O`ricscracfp`bcftcucf cuiht ihicpcth a`ocfycacf bcabcj thica ihlckc i`fkcf ochaicf p`rju a`pcic prms`s susuf shshn icf scpu. Hfh a`rcfc t`ricpct tmfkscbpcn icf a`rush ihj`tcaacf ihj`tcaacf ih ctcs b`lc. A`ciccf bcabcjo`rncoua icf wcycr o`rs`j`rca. Cpc ycfk omj`n ihocutc cicjcnb`bcsuaacf wcycr a` cicjcb p`fkkujufk wcycr supcyc Fcbpca j`ohna`bcs icf t`rctur.

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    4.9 \mf I W`rpustcaccf, jcbpu ycfk rmsca p`rjujcn ihtuacr. Kcfth shjhfk.W`rhasc a`omemrcf. Ohjha Ambput`r WUW, bmfhtmr cic tcph EWP thcic.Bmfhtmr ycfk thica ihkufcacf ihj`tca ih ctcs b`lc icf jcftch. EWP p`rju

    ihjj`tcaacf s k`rc ockh a`kufccf p`jclcr. Uhshn bmfhtmr ycfk thicaihkufcacf. Ohjha W`kcwch B`ihc, p`bhjha ohjha n`ficajcn b`fk`bcs ocrcfks`ihaht i`bh s ihaht s`thcp ncrh. Ohjha Acufs`jhfk, Cjbcrh thica b`bpufychs`fcrch ocrcfk/jco`j. Uuo Utmr, cjctcf thica ihjco`jacf. Yhcic rucfkcfancs uftua s`thcp cjctcf. Ouct rucfkcf uftua s`thcp cjctcf icfihjco`jacf. Uuiut 0U \mf I, ocnckhcf s`o`jub icf s`j`pcs bufkahf ocj`nihkcfth i`fkcf hfmvcsh/ p`fcbocnochaacf.

    4.0 \mf @- W`rju cic lciucj authpcf scbpcn ockh b`fk`jca scbpcn icrho`rj`ohncf. Ucbpcn p`rju ihcshfkacf b`fkhaut act`kmrh ih t`bpctp`boucfkcf scbpcn. Ocshacj acfca acfca p`rju ihshshn icf tmfk scbpcn

    p`rju ihj`tca/ihcjhnacf a` t`bpct cscj. Wcrthsy`f uftua b`j`tca bmtmshacjycfk b`fkkufcacf tcp` t`jcn uscfk icf p`rju ihtuacr ctcu ihect s`bujc.Uhkfck` ecrc b`j`tca bmtmshacj ycfk o`tuj p`rju ih tcbocn ih s`thcpocnckhcf (ojmea pcrahfk) Ihecicfkacf lukc ckcr icpct b`bouct shkfck`p`rhfkctcf s`p`rth pcsthacf bmtmr cfic ihaufeh / lcfkcf thfkkcjacf ocrcfko`ncrkc.Jco`j W`rsmf Hf Encrk` p`rju ihtuacr a`rcfc stcdd t`jcn o`rphficn.Wcpcf a`fyctccf & pcf`j vhsh,bhsh icf bctjcbct p`rju ihj`tca/ihkcftufk a`t`bpct ycfk s`such. Bcfcacjc a`rush pujc p`rju ihshshn . W`rju ihcicacf sctus`fcrch cjctcf / tcrhan p`jupuscf. Cjctcf p`rju ihsusuf b`fkhaut act`kmrh icfihjco`j ih stmr p`jupuscf.

    Ih suo stmr o`fka`j b`acfhacj p`rju cic dhr` `xthfkus`r icf ocrcfk ycfk thicaomj`n ihkufcacf p`rju ihshshn bcfcacjc cjctcf ycfk ocha icf bcshn omj`nihkufcacf p`rju ihsusuf i`fkcf ocha icf t`rctur s`rtc ihjco`j. U`ihcacfaufeh ockh phftu ycfk thica o`raufeh. W`rju cicacf sctu s`fcrch lciucjs`j`fkkcrccf cjctcf ockh cjct ycfk p`rju. [uluiacf mwf`rsnhp ockh s`thcpcjctcf. Ih ohjha acwcjcf pujc, ohjha hfh p`rju ihscpu a`rcfc jcftchfyc o`rncoua.Amtca ycfk t`ricpct ihicjcb ohjha hfh p`rju ihshsn. Ouct jco`j uftuab`fufluaacf p`rcjctcf ycfk OCNCXC

    4.4 \mf D- Uusufcf b`lc p`rju ihuocnsuch a`rcfc t`rjcju rcpct icf s`bpht.

    W`rju ihs`ihcacf b`lc oudd`t uftua b`j`tcaacf bcacfcf icf bhfubcf.

    U`ihcacf o`acs bcacfcf ycfk o`rtutup ockh b`flcbhf a`o`rshncf ih

    acd`t`rhc icf p`rju ihbcajubacf a`pcic p`fkuscnc acd`. UP_CP J@JCAH

    icf wcfhtc cbct s`j`sc a`rcfc ocru ihfchatcrcd. A`ciccf csrcbc p`r`bpucf

    thfkact `bpct lukc cbct s`j`sc icf bcshn amsmfk s`bcsc cuiht ihlcjcfacf.

    W`b`rncthcf p`rju iht`acfacf a`pcic a`ciccf tcfics a`rcfc t`ricpct pchp

    ycfk rmsca ih thfkact 9 icf 0 csrcbc p`r`bpucf.

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    3?

    ;.7 _ubuscf

    O`ricscracf cuiht a`s`juruncf hfh ihicpth ocncwc \mf Cfcjmku` (D) b`ficpct

    bcracn ycfk pcjhfk thfkkh hchtu 87 p`rctus p`fkcbcjcf 0s icf bcracn ycfk pcjhfk

    r`ficn ihp`rmj`nh mj`n zmf B`enctrmfhe (@) hchtu 04 p`rctus. U`thcp cnjh ih s`thcp C

    nhfkkc D p`rju b`f`rusacf cbcjcf 0U i`fkcf j`ohn s`rhus s`ahrcfyc p`rshlhjcf

    ihouct uftua acjh a` 4. Y`ricpct o`o`rcpc p`ruocncf ycfk t`jcn ihjcascfcacf mj`n

    phnca p`fkuruscf ockh b`flcihacf AAYB W`tcjhfk Lcyc s`oucn hfsthtush ycfk

    amfiushd icf b`src p`jcfkkcf. AAYB W`tcjhfk Lcyc p`rju b`fcbocnacf jckh

    hfhvcsh ihscbphfk b`f`rusacf cbcjcf achz`f ih s`thcp zmf s`hrhfk i`fkcf bctjcbct

    0s ycfk s`bcahf a` ncicpcf icf ahtc thica p`rju jckh b`f`acfacf a`pcic prms`s

    tcfkkhfk ycfk s`p`rth ycfk s`ihc cic. U`buc stcd ycfk AAYB W`tcjhfk Lcyc p`rju

    b`fk`acjacf icf cbcjcf s`ihc cic icf ihtcbocn i`fkcf s`ihaht p`fcbochacf

    b`fkhaut crcncf-crcncf phnca p`fkuruscf icrh bcsc a` s`bcsc.

    Ihs`ihcacf mj`n