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Internal Audit Magazines

The document discusses how internal audit functions must align their work programs to organizational strategy and audit the strategy process itself. It provides questions for auditing unfamiliar areas, including understanding how the area contributes to strategy and relevant risks. New technologies are changing auditing by automating tasks and allowing continuous auditing of different business areas.

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Ahmad Muhiddin
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97 views3 pages

Internal Audit Magazines

The document discusses how internal audit functions must align their work programs to organizational strategy and audit the strategy process itself. It provides questions for auditing unfamiliar areas, including understanding how the area contributes to strategy and relevant risks. New technologies are changing auditing by automating tasks and allowing continuous auditing of different business areas.

Uploaded by

Ahmad Muhiddin
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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 Internal audit functions must re-configure their own interventions and work programmes, aligning

them deeply to organisational strategy. Going beyond the realm of strategic risks, we must audit the
strategy process itself, and its execution, to determine its impact.

AREA INTERVENSI AUDITOR

Risiko Strategis Organisasi

Proses Penyusunan Strategi

Eksekusi Strategi

how to audit unfamiliar areas of work?

1 What is the overall engagement objective?


2 Is there a need for subject-matter expertise?
3 How does the area under review contribute to the organisation’s strategy?
4 Which critical risks are relevant?
5 What is the organisation’s risk appetite and response to the risks?

Creating the audit programme is the internal auditor’s opportunity to research and understand the
area being audited. It encourages internal auditors to ask questions, tailor the engagement and ensure
that their assurance is relevant.
 How robust is their governance? How much do they really know about their organisation and its
emerging risks and are they basing their decisions on sound assurance, not on wishful thinking
and crossed fingers?
 Pada Majalah CIA Edisi Maret dan April 2022, halaman 18 ada dibahas masalah audit etika dan
budaya organisasi;
 Pentingnya pusat data daerah sebagai sumber informasi utama dalam decision making
perencanaan pembangunan dan dasar penyusunan kebijakan-kebijakan strategis daerah.
 internal audit leaders need to focus on the following: using technology and data to understand
how risks are linked; applying continuous auditing to the different areas of their businesses;
developing dynamic risk assessment techniques; and allocating more time for horizon-
scanning, challenging senior leaders, and assessing operational resilience.
 Identifikasi data apa saja yang penting untuk disimpan dan diproses dari setiap unit kerja yang ada di
Daerah.
 Majalah CIIA edisi Mei-Juni pada halaman 33 juga membahas masalah audit atas aspek budaya
organisasi.
 Halaman 60 Materi : Connect & Correct – Baca dan Translate.
 Big Data Analysis, Block Chain Technology.
 Blockchain is a technology that, under certain conditions, improves transparency and trust. Like any
other automation tool, it could free financial managers from a range of routine, time-consuming
tasks and allow them to focus on more strategic and creative tasks so they can find new ways to add
value to the business.
 New technologies are changing the way auditing is conducted by eliminating repetitive tasks. They allow
auditors to save a huge amount of time when performing certain procedures (Manita, Elommal, Baudierc &
Hikkerova, 2020).
 Internal auditing can make use of new technologies for auditing by extracting data automatically, easily and
analyzing it through algorithms. In addition, digitization significantly reduces audit costs by developing real-
time dashboards that can be supported by audit firms to better monitor audit quality. These tools can alert
companies in real time if problems are detected. Artificial intelligence, robotics and analytics now offer the
possibility of significant progress in terms of audit quality.

 Root Cause Analysis

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