360 likes | 583 Views
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.
E N D
Prosedur dan Pendekatan dalam Pelaksanan AuditPertemuan 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 Garis besar proses pemeriksaan penggunaan dari alat bantu-alat bantu tersebut dalam pelaksanaan audit 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
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
PROSES AKUNTANSI LAPORAN KEUANGAN BUKTI TRANSAKSI PROSES MEMBANDINGKAN DATA PROSES MEMPEROLEH DATA DATA HASIL DOWNLOAD PROSES ANALISIS DI KOMP AUDITOR HASIL ANALISA
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
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
TIPE TEKNIK AUDIT TERPADU • Integrated Test Facility (ITF) • Snapshot/extended record • System Control Audit Review File (SCARF) • Continuous and Internittent Simulation (CIS)
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
Snapshot/extended record Transaction Input Error File Input Validation Program Snapshot Report Error Report Valid Transaction Output Error File
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
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
Continuous and Internittent Simulation (CIS) Mainframe DB Machine Mainframe Transaction Application DB Management System DataBase Working Storage CIS Exception Log
Acquiring Software Application 2 Generalized Audit Software: • ACL : ACL Corporation • IDEA : Audy Forum 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
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
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
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
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
Gainesville’s Usage of IDEA • Payroll Processing Reviews • Disbursements/Purchasing • Utility Billing and Receipting • Work Order Completion • County Traffic Fine Collections • Overtime Reviews
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