OUTLINE TRAINING AUDIT INTERNAL BERDASARKAN GLOBAL INTERNAL AUDIT STANDARDS (GIAS)

DESKRIPSI TRAINING

Training ini dirancang untuk memberikan pemahaman komprehensif mengenai praktik audit internal modern berdasarkan Global Internal Audit Standards (GIAS) yang diterbitkan oleh The Institute of Internal Auditors. Peserta akan memahami prinsip, struktur, implementasi, hingga praktik audit berbasis risiko sesuai standar global terbaru.

Pelatihan dikombinasikan dengan:

• Pemaparan konsep

• Studi kasus

• Workshop

• Simulasi audit

• Diskusi implementasi

• Penyusunan temuan audit

TUJUAN TRAINING

Setelah mengikuti training ini peserta mampu:

• Memahami struktur dan prinsip Global Internal Audit Standards

• Memahami peran strategis audit internal modern

• Melaksanakan audit internal berbasis risiko

• Menyusun audit plan dan audit program

• Melakukan pengujian audit secara efektif

• Menyusun temuan dan laporan audit berkualitas

• Memahami implementasi QAIP dan governance audit internal

• Mengimplementasikan GIAS di perusahaan

TARGET PESERTA

• Internal Auditor

• SPI (Satuan Pengawasan Internal)

• Risk Management

• Compliance Officer

• Finance & Accounting

• Komite Audit

• Supervisor dan Manager

• Auditor Pemerintah/BUMN

• Corporate Governance Officer

HARI PERTAMA

FUNDAMENTAL GLOBAL INTERNAL AUDIT STANDARDS & RISK BASED INTERNAL AUDIT

SESI 1

PEMBUKAAN DAN FUNDAMENTAL AUDIT INTERNAL MODERN

1.1 Evolusi Audit Internal Global

• Perubahan paradigma audit internal

• Internal audit sebagai strategic partner

• Peran audit internal dalam governance modern

1.2 Definisi Audit Internal

• Assurance dan consulting services

• Value creation & protection

1.3 Tujuan dan Fungsi Audit Internal

• Governance

• Risk management

• Internal control

• Fraud prevention

1.4 Tantangan Audit Internal Modern

• Digital transformation

• ESG risk

• Cybersecurity

• AI disruption

SESI 2

MEMAHAMI GLOBAL INTERNAL AUDIT STANDARDS (GIAS)

2.1 Pengenalan GIAS

• Latar belakang perubahan IPPF menjadi GIAS

• Struktur Global Internal Audit Standards

• Mandatory guidance

2.2 Domain dalam GIAS

Domain:

1. Purpose of Internal Auditing

2. Ethics and Professionalism

3. Governing the Internal Audit Function

4. Managing the Internal Audit Function

5. Performing Internal Audit Services

2.3 Prinsip-Prinsip Utama GIAS

• Integrity

• Objectivity

• Competency

• Due Professional Care

• Confidentiality

• Independence

2.4 Essential Conditions dalam GIAS

• Board responsibilities

• Chief Audit Executive responsibilities

• Senior management support

SESI 3

ETIKA, INDEPENDENSI, DAN PROFESIONALISME AUDITOR INTERNAL

3.1 Kode Etik Auditor Internal

• Integritas

• Objektivitas

• Kerahasiaan

• Kompetensi

3.2 Independensi Auditor

• Organizational independence

• Functional reporting

• Independence impairment

3.3 Konflik Kepentingan

• Identifikasi conflict of interest

• Pencegahan benturan kepentingan

3.4 Skeptisisme Profesional

• Professional judgment

• Critical thinking

• Audit mindset

SESI 4

GOVERNANCE DAN THREE LINES MODEL

4.1 Governance Framework

• Good Corporate Governance

• Oversight responsibilities

4.2 Peran Komite Audit dan Dewan Komisaris

• Approval charter

• Approval audit plan

• Monitoring audit activities

4.3 Internal Audit Charter

Isi Charter:

• Authority

• Responsibility

• Scope

• Reporting line

4.4 Three Lines Model

• Management

• Risk & Compliance

• Internal Audit

SESI 5

RISK BASED INTERNAL AUDIT (RBIA)

5.1 Konsep Risk Based Internal Audit

• Audit berbasis risiko

• Risk prioritization

5.2 Enterprise Risk Management (ERM)

• Risk appetite

• Risk tolerance

• Risk universe

5.3 Identifikasi Risiko

• Strategic risk

• Operational risk

• Financial risk

• Compliance risk

• IT risk

5.4 Teknik Penilaian Risiko

• Risk matrix

• Heat map

• Likelihood vs impact

5.5 Workshop Risk Assessment

Praktik:

• Menyusun risk register

• Menentukan prioritas audit

• Membuat audit universe

SESI 6

PERENCANAAN AUDIT INTERNAL

6.1 Penyusunan Audit Plan Tahunan

• Annual audit planning

• Dynamic audit planning

6.2 Audit Universe

• Mapping auditable entities

• Risk ranking

6.3 Penyusunan Audit Engagement Plan

• Objective

• Scope

• Criteria

• Resources

• Timeline

6.4 Penyusunan Audit Program

• Test of control

• Substantive testing

• Sampling

6.5 Studi Kasus Audit Planning

Praktik:

• Membuat audit plan berbasis risiko

• Menyusun audit program

HARI KEDUA

PELAKSANAAN AUDIT, PELAPORAN, QAIP, DAN IMPLEMENTASI GIAS

SESI 7

PELAKSANAAN AUDIT INTERNAL

7.1 Tahapan Audit Internal

1. Planning

2. Fieldwork

3. Reporting

4. Follow up

7.2 Teknik Pengumpulan Bukti Audit

• Inquiry

• Observation

• Inspection

• Reperformance

• Analytical review

7.3 Teknik Sampling Audit

• Statistical sampling

• Judgment sampling

7.4 Audit Documentation

• Working papers

• Evidence documentation

• Audit trail

SESI 8

INTERNAL CONTROL DAN COSO FRAMEWORK

8.1 Framework COSO Internal Control

Komponen:

1. Control Environment

2. Risk Assessment

3. Control Activities

4. Information & Communication

5. Monitoring Activities

8.2 Evaluasi Efektivitas Pengendalian

• Design effectiveness

• Operating effectiveness

8.3 Pengujian Pengendalian Internal

• Walkthrough

• Sampling

• Reperformance

8.4 Defisiensi Pengendalian

• Control deficiency

• Significant deficiency

• Material weakness

SESI 9

AUDIT FRAUD DAN INVESTIGASI

9.1 Fraud Risk

• Fraud triangle

• Fraud diamond

9.2 Jenis Fraud

• Asset misappropriation

• Corruption

• Financial statement fraud

9.3 Peran Internal Audit dalam Fraud

• Prevention

• Detection

• Investigation support

9.4 Teknik Audit Investigatif

• Interview techniques

• Evidence gathering

• Digital evidence

9.5 Studi Kasus Fraud

Praktik:

• Analisis fraud scenario

• Identifikasi red flags

SESI 10

AUDIT TEKNOLOGI INFORMASI DAN DATA ANALYTICS

10.1 IT Audit Fundamentals

• IT General Controls

• Application controls

10.2 Cybersecurity Audit

• Access control

• Data security

• Cyber risk

10.3 Data Analytics untuk Audit

• Continuous auditing

• Continuous monitoring

• Exception analysis

10.4 Artificial Intelligence dalam Audit

• AI-assisted audit

• Predictive analytics

• Fraud analytics

SESI 11

PENYUSUNAN TEMUAN DAN LAPORAN AUDIT

11.1 Struktur Temuan Audit

• Criteria

• Condition

• Cause

• Consequence

• Corrective action

11.2 Teknik Menulis Temuan Audit

• Clear

• Concise

• Constructive

• Actionable

11.3 Penyusunan Laporan Audit

Isi laporan:

• Executive summary

• Findings

• Risk impact

• Recommendations

11.4 Komunikasi Hasil Audit

• Exit meeting

• Negotiation skills

• Persuasive communication

11.5 Workshop Audit Finding & Reporting

Praktik:

• Menulis temuan audit

• Menyusun executive summary

• Presentasi hasil audit

SESI 12

QUALITY ASSURANCE & IMPLEMENTASI GIAS

12.1 Quality Assurance and Improvement Program (QAIP)

• Internal assessment

• External assessment

12.2 KPI Internal Audit

• Audit completion rate

• Recommendation implementation

• Stakeholder satisfaction

12.3 Conformance terhadap GIAS

• Gap assessment

• Readiness assessment

• Continuous improvement

12.4 Roadmap Implementasi GIAS

• Governance alignment

• Internal audit transformation

• Digital audit strategy

12.5 Best Practice Internal Audit Global

• Leading practices

• Benchmarking

• Lessons learned

PENUTUP TRAINING

Review Materi

Diskusi dan Tanya Jawab

Evaluasi Peserta

Post Test