OUTLINE TRAINING AUDIT BERBASIS RISIKO (RISK BASED INTERNAL AUDIT / RBIA)

DESKRIPSI TRAINING

Training ini dirancang untuk memberikan pemahaman komprehensif mengenai konsep dan implementasi Risk Based Internal Audit (RBIA) sebagai pendekatan audit modern yang berfokus pada risiko-risiko utama organisasi. Pelatihan mengacu pada praktik terbaik global, Enterprise Risk Management (ERM), COSO Framework, dan pendekatan audit internal modern yang diterapkan oleh The Institute of Internal Auditors.

Peserta akan mempelajari:

• Identifikasi dan penilaian risiko

• Penyusunan audit universe

• Penyusunan audit plan berbasis risiko

• Teknik pelaksanaan audit berbasis risiko

• Penyusunan temuan audit berbasis risiko

• Integrasi RBIA dengan governance dan internal control

Pelatihan dikombinasikan dengan:

• Conceptual learning

• Case study

• Workshop

• Risk assessment simulation

• Group discussion

• Audit exercise

TUJUAN TRAINING

Setelah mengikuti training ini peserta mampu:

• Memahami konsep Risk Based Internal Audit (RBIA)

• Memahami hubungan audit internal dengan Enterprise Risk Management (ERM)

• Mengidentifikasi dan menilai risiko organisasi

• Menyusun audit universe berbasis risiko

• Menyusun annual audit plan berbasis risiko

• Melaksanakan audit berbasis risiko secara efektif

• Menyusun temuan dan rekomendasi audit berbasis risiko

• Mengimplementasikan RBIA dalam organisasi

TARGET PESERTA

• Internal Auditor

• SPI (Satuan Pengawasan Internal)

• Risk Management Officer

• Compliance Officer

• Finance & Accounting

• Operational Auditor

• Supervisor dan Manager

• Corporate Governance Officer

• Auditor Pemerintah/BUMN

METODE TRAINING

• Presentation

• Interactive Discussion

• Case Study

• Workshop

• Group Exercise

• Audit Simulation

HARI PERTAMA

FUNDAMENTAL RISK BASED INTERNAL AUDIT & RISK ASSESSMENT

SESI 1

FUNDAMENTAL AUDIT INTERNAL DAN RISK BASED INTERNAL AUDIT

1.1 Evolusi Audit Internal

• Traditional audit vs modern audit

• Perubahan paradigma audit internal

• Internal audit sebagai strategic business partner

1.2 Definisi Audit Internal

• Assurance services

• Consulting services

• Value creation & protection

1.3 Konsep Risk Based Internal Audit (RBIA)

• Definisi RBIA

• Tujuan RBIA

• Perbedaan traditional audit vs RBIA

• Fokus audit berbasis risiko

1.4 Manfaat RBIA

• Fokus pada high risk area

• Efisiensi audit

• Meningkatkan governance

• Meningkatkan efektivitas internal control

1.5 Framework dan Standar RBIA

• Global Internal Audit Standards (GIAS)

• COSO Internal Control

• COSO ERM

• ISO 31000

• Three Lines Model

SESI 2

ENTERPRISE RISK MANAGEMENT (ERM)

2.1 Konsep Risiko

• Risk definition

• Inherent risk

• Residual risk

• Control risk

• Fraud risk

2.2 Jenis Risiko Organisasi

• Strategic risk

• Operational risk

• Financial risk

• Compliance risk

• Reputational risk

• IT & cyber risk

2.3 Enterprise Risk Management

• ERM framework

• Risk governance

• Risk ownership

• Risk culture

2.4 Risk Appetite & Risk Tolerance

• Penetapan risk appetite

• Risk tolerance framework

• Risk acceptance

2.5 Hubungan ERM dan Audit Internal

• Assurance over risk management

• Independent assessment

SESI 3

IDENTIFIKASI DAN PENILAIAN RISIKO

3.1 Teknik Identifikasi Risiko

• Process mapping

• Interview

• Brainstorming

• Workshop risk assessment

• Historical analysis

3.2 Risk Register

• Penyusunan risk register

• Risk categorization

• Risk ownership

3.3 Teknik Penilaian Risiko

• Likelihood assessment

• Impact assessment

• Heat map

• Risk matrix

3.4 Evaluasi Risiko

• High risk

• Medium risk

• Low risk

3.5 Workshop Risk Assessment

Praktik:

• Menyusun risk register

• Membuat heat map

• Menentukan prioritas risiko

SESI 4

INTERNAL CONTROL DAN COSO FRAMEWORK

4.1 COSO Internal Control Framework

Komponen:

1. Control Environment

2. Risk Assessment

3. Control Activities

4. Information & Communication

5. Monitoring Activities

4.2 Hubungan Risiko dan Pengendalian

• Risk mitigation

• Control design

• Control effectiveness

4.3 Jenis Pengendalian Internal

• Preventive control

• Detective control

• Corrective control

4.4 Evaluasi Efektivitas Pengendalian

• Design effectiveness

• Operating effectiveness

4.5 Workshop Internal Control Evaluation

Praktik:

• Evaluasi kontrol

• Identifikasi control gap

• Analisis kelemahan pengendalian

SESI 5

AUDIT UNIVERSE DAN AUDIT PLAN BERBASIS RISIKO

5.1 Audit Universe

• Pengertian audit universe

• Mapping auditable units

• Risk ranking

5.2 Penyusunan Audit Prioritas

• Risk scoring

• Audit frequency

• Resource allocation

5.3 Annual Audit Plan

• Penyusunan audit plan tahunan

• Dynamic audit planning

• Flexible audit approach

5.4 Penyusunan Audit Engagement Plan

• Audit objective

• Audit scope

• Audit criteria

• Audit resources

5.5 Workshop Audit Planning

Praktik:

• Menyusun audit universe

• Membuat annual audit plan

• Menentukan prioritas audit

SESI 6

PENYUSUNAN AUDIT PROGRAM BERBASIS RISIKO

6.1 Audit Program

• Risk focused audit procedures

• Test of control

• Substantive testing

6.2 Teknik Audit Berbasis Risiko

• Walkthrough

• Sampling

• Analytical review

6.3 Audit Sampling

• Statistical sampling

• Judgment sampling

6.4 Audit Evidence

• Sufficient evidence

• Appropriate evidence

6.5 Studi Kasus Penyusunan Audit Program

Praktik:

• Menyusun audit procedures

• Menentukan audit evidence

• Menyusun working paper

HARI KEDUA

PELAKSANAAN AUDIT BERBASIS RISIKO, TEMUAN, PELAPORAN & IMPLEMENTASI RBIA

SESI 7

PELAKSANAAN AUDIT BERBASIS RISIKO

7.1 Tahapan Audit Berbasis Risiko

1. Planning

2. Fieldwork

3. Reporting

4. Follow up

7.2 Pelaksanaan Fieldwork

• Control testing

• Substantive testing

• Interview techniques

7.3 Teknik Pengumpulan Bukti Audit

• Observation

• Inspection

• Inquiry

• Reperformance

7.4 Audit Documentation

• Working papers

• Audit trail

• Documentation standards

SESI 8

ANALISIS TEMUAN AUDIT BERBASIS RISIKO

8.1 Struktur Temuan Audit

• Criteria

• Condition

• Cause

• Consequence

• Corrective action

8.2 Root Cause Analysis

• Fishbone analysis

• 5 Why analysis

8.3 Risk Impact Analysis

• Financial impact

• Operational impact

• Compliance impact

• Reputational impact

8.4 Penentuan Rating Risiko

• High risk

• Medium risk

• Low risk

8.5 Workshop Audit Findings

Praktik:

• Menulis temuan audit

• Menentukan root cause

• Menyusun rekomendasi

SESI 9

FRAUD RISK DAN AUDIT INVESTIGATIF

9.1 Fraud Risk Management

• Fraud triangle

• Fraud diamond

9.2 Jenis Fraud

• Asset misappropriation

• Corruption

• Financial statement fraud

9.3 Fraud Red Flags

• Behavioral indicators

• Transaction indicators

9.4 Peran Auditor dalam Fraud Risk

• Prevention

• Detection

• Investigation support

9.5 Studi Kasus Fraud

Praktik:

• Identifikasi fraud risk

• Analisis fraud scenario

SESI 10

AUDIT TEKNOLOGI INFORMASI DAN DATA ANALYTICS

10.1 IT Risk

• Cybersecurity risk

• Access control risk

• Data privacy risk

10.2 IT General Controls

• Logical access

• Change management

• Backup & recovery

10.3 Data Analytics untuk RBIA

• Continuous auditing

• Exception analysis

• Trend analysis

10.4 Digital Audit Transformation

• Audit automation

• AI in auditing

• Continuous monitoring

SESI 11

PENYUSUNAN LAPORAN AUDIT BERBASIS RISIKO

11.1 Struktur Laporan Audit

• Executive summary

• Risk overview

• Audit findings

• Recommendations

11.2 Teknik Menulis Laporan Audit

• Clear

• Concise

• Constructive

• Actionable

11.3 Penyampaian Hasil Audit

• Exit meeting

• Communication strategy

• Persuasive reporting

11.4 Follow Up Audit

• Corrective action monitoring

• Validation testing

11.5 Workshop Audit Reporting

Praktik:

• Menyusun laporan audit

• Menyusun executive summary

• Presentasi hasil audit

SESI 12

IMPLEMENTASI RISK BASED INTERNAL AUDIT

12.1 Roadmap Implementasi RBIA

• Governance alignment

• Risk maturity assessment

• Audit transformation

12.2 Quality Assurance dalam RBIA

• QAIP

• Internal assessment

• External assessment

12.3 KPI Audit Internal

• Audit effectiveness

• Risk coverage

• Recommendation implementation rate

12.4 Best Practice RBIA

• Leading global practices

• Benchmarking

• Lessons learned

PENUTUP TRAINING

Review Materi

Diskusi dan Tanya Jawab

Evaluasi Peserta

Post Test

Penyusunan Individual Action Plan