OUTLINE TRAINING AUDIT INTERNAL UNTUK PENGAWASAN KEPATUHAN

(INTERNAL AUDIT FOR COMPLIANCE OVERSIGHT)

DESKRIPSI TRAINING

Training ini dirancang untuk meningkatkan kompetensi peserta dalam melaksanakan audit internal untuk pengawasan kepatuhan (compliance oversight) secara efektif, sistematis, dan berbasis risiko. Pelatihan membahas bagaimana fungsi audit internal melakukan evaluasi terhadap kepatuhan perusahaan terhadap regulasi, kebijakan internal, standar operasional, tata kelola perusahaan, dan prinsip Good Corporate Governance (GCG).

Materi pelatihan mengacu pada:

• Global Internal Audit Standards (GIAS)

• Compliance Framework

• Risk Based Internal Audit (RBIA)

• COSO Internal Control Framework

• ISO 37301 Compliance Management System

• Best practice governance dan compliance global

Peserta akan mempelajari:

• Konsep audit kepatuhan

• Compliance risk management

• Teknik audit kepatuhan

• Pengawasan implementasi regulasi

• Penyusunan compliance audit program

• Teknik penyusunan temuan audit kepatuhan

• Fraud dan compliance investigation

• Monitoring tindak lanjut kepatuhan.

TUJUAN TRAINING

Setelah mengikuti training ini peserta mampu:

• Memahami konsep audit internal untuk pengawasan kepatuhan

• Mengidentifikasi compliance risk dalam organisasi

• Melaksanakan audit kepatuhan berbasis risiko

• Mengevaluasi efektivitas compliance control

• Menyusun program audit kepatuhan

• Menyusun temuan audit compliance yang efektif

• Melakukan monitoring tindak lanjut hasil audit

• Mengintegrasikan audit internal dengan compliance management system.

TARGET PESERTA

• Internal Auditor

• SPI (Satuan Pengawasan Internal)

• Compliance Officer

• Risk Management Officer

• Legal Officer

• Corporate Governance Officer

• Finance & Accounting

• HR & Procurement

• Auditor Pemerintah/BUMN

• Supervisor dan Manager

METODE TRAINING

• Presentation

• Interactive Discussion

• Case Study

• Group Discussion

• Workshop

• Compliance Audit Simulation

• Best Practice Sharing

HARI PERTAMA

FUNDAMENTAL AUDIT KEPATUHAN & COMPLIANCE RISK MANAGEMENT

SESI 1.

FUNDAMENTAL AUDIT INTERNAL DAN COMPLIANCE OVERSIGHT

1.1 Evolusi Audit Internal dan Compliance

• Perkembangan fungsi compliance

• Internal audit sebagai assurance provider

• Hubungan governance, risk, dan compliance (GRC)

1.2 Definisi Audit Kepatuhan

• Compliance audit

• Regulatory compliance

• Internal policy compliance

1.3 Tujuan Audit Kepatuhan

• Memastikan kepatuhan regulasi

• Mengurangi risiko sanksi

• Pencegahan fraud

• Penguatan governance

1.4 Ruang Lingkup Pengawasan Kepatuhan

• Regulasi eksternal

• SOP internal

• Code of conduct

• Kebijakan perusahaan

• Perjanjian kontraktual

1.5 Tantangan Compliance Modern

• Regulatory complexity

• ESG compliance

• Data privacy

• Anti fraud compliance

• Cyber regulation

SESI 2

FRAMEWORK GOVERNANCE, RISK & COMPLIANCE (GRC)

2.1 Good Corporate Governance (GCG)

• Transparency

• Accountability

• Responsibility

• Independence

• Fairness

2.2 Three Lines Model

• Management

• Risk & compliance

• Internal audit

2.3 Compliance Management System

• ISO 37301

• Compliance culture

• Compliance governance

2.4 Enterprise Risk Management (ERM)

• Compliance risk

• Regulatory risk

• Legal risk

• Reputational risk

2.5 Peran Internal Audit dalam Compliance Oversight

• Independent assurance

• Compliance evaluation

• Monitoring effectiveness

SESI 3

IDENTIFIKASI DAN PENILAIAN COMPLIANCE RISK

3.1 Konsep Compliance Risk

• Regulatory non-compliance

• Legal exposure

• Operational compliance risk

3.2 Jenis Risiko Kepatuhan

• Perpajakan

• Ketenagakerjaan

• Anti bribery

• AML/CFT

• Procurement

• Environmental compliance

• Data privacy

3.3 Teknik Identifikasi Compliance Risk

• Compliance mapping

• Regulatory inventory

• Gap analysis

• Interview

• Workshop

3.4 Penilaian Risiko Kepatuhan

• Likelihood assessment

• Impact assessment

• Risk matrix

• Heat map

3.5 Workshop Compliance Risk Assessment

Praktik:

• Menyusun compliance risk register

• Membuat heat map kepatuhan

• Menentukan high risk compliance area

SESI 4

INTERNAL CONTROL DAN COMPLIANCE CONTROL

4.1 COSO Internal Control Framework

Komponen:

1. Control Environment

2. Risk Assessment

3. Control Activities

4. Information & Communication

5. Monitoring Activities

4.2 Compliance Control

• Preventive control

• Detective control

• Corrective control

4.3 Evaluasi Efektivitas Pengendalian Kepatuhan

• Design effectiveness

• Operating effectiveness

4.4 Pengujian Compliance Control

• Walkthrough

• Compliance checklist

• Sampling

• Reperformance

4.5 Workshop Evaluasi Compliance Control

Praktik:

• Menilai efektivitas kontrol

• Identifikasi control weakness

• Analisis compliance gap

SESI 5

PERENCANAAN AUDIT KEPATUHAN

5.1 Penyusunan Compliance Audit Plan

• Risk based compliance audit

• Audit prioritization

• Audit scheduling

5.2 Penyusunan Audit Universe Kepatuhan

• Mapping compliance obligations

• Compliance risk ranking

5.3 Penyusunan Audit Engagement Plan

• Audit objective

• Audit scope

• Audit criteria

• Audit procedures

5.4 Penyusunan Compliance Audit Program

• Regulatory testing

• SOP testing

• Compliance verification

5.5 Workshop Audit Planning

Praktik:

• Menyusun audit plan

• Menentukan audit objective

• Membuat compliance audit checklist

SESI 6

TEKNIK PELAKSANAAN AUDIT KEPATUHAN

6.1 Tahapan Audit Kepatuhan

1. Planning

2. Fieldwork

3. Reporting

4. Follow up

6.2 Teknik Pengumpulan Bukti Audit

• Inquiry

• Inspection

• Observation

• Documentation review

6.3 Teknik Sampling Audit Kepatuhan

• Statistical sampling

• Judgment sampling

6.4 Audit Documentation

• Working papers

• Audit trail

• Evidence documentation

6.5 Studi Kasus Audit Kepatuhan

Praktik:

• Pelaksanaan audit kepatuhan

• Pengumpulan bukti audit

• Penyusunan working paper

HARI KEDUA

PELAPORAN, FRAUD COMPLIANCE, INVESTIGASI & IMPLEMENTASI COMPLIANCE OVERSIGHT

SESI 7

PENYUSUNAN TEMUAN AUDIT KEPATUHAN

7.1 Struktur Temuan Audit

• Criteria

• Condition

• Cause

• Consequence

• Corrective action

7.2 Teknik Menulis Temuan Compliance

• Clear

• Concise

• Evidence based

• Actionable

7.3 Root Cause Analysis

• Fishbone analysis

• 5 Why analysis

7.4 Penilaian Dampak Ketidakpatuhan

• Financial impact

• Legal impact

• Reputational impact

• Operational impact

7.5 Workshop Audit Findings

Praktik:

• Menulis temuan audit kepatuhan

• Menentukan root cause

• Menyusun rekomendasi

SESI 8

FRAUD, ETIKA, DAN INVESTIGASI KEPATUHAN

8.1 Fraud dan Compliance Violation

• Fraud triangle

• Ethical misconduct

• Regulatory breach

8.2 Jenis Pelanggaran Kepatuhan

• Conflict of interest

• Bribery & corruption

• Procurement fraud

• Data manipulation

8.3 Fraud Red Flags

• Behavioral indicators

• Transaction anomalies

8.4 Teknik Investigasi Kepatuhan

• Interview techniques

• Evidence gathering

• Documentation tracing

8.5 Whistleblowing System

• Mekanisme pelaporan

• Perlindungan whistleblower

• Investigasi laporan pelanggaran

8.6 Studi Kasus Fraud & Compliance

Praktik:

• Analisis fraud scenario

• Identifikasi red flags

SESI 9

AUDIT KEPATUHAN KHUSUS

9.1 Audit Kepatuhan Procurement

• Vendor compliance

• Tender compliance

• Conflict of interest

9.2 Audit Kepatuhan Keuangan

• Accounting compliance

• Tax compliance

• Financial reporting compliance

9.3 Audit Kepatuhan SDM

• Employment regulation

• Payroll compliance

• BPJS & labor compliance

9.4 Audit Kepatuhan Teknologi Informasi

• Access control

• Data privacy

• Cyber compliance

9.5 Audit ESG Compliance

• Environmental compliance

• Sustainability reporting

• Governance compliance

SESI 10

PENYUSUNAN LAPORAN AUDIT KEPATUHAN

10.1 Struktur Laporan Audit Kepatuhan

• Executive summary

• Compliance overview

• Findings

• Risk impact

• Recommendations

10.2 Teknik Menulis Laporan Audit

• Professional writing

• Persuasive reporting

• Risk communication

10.3 Exit Meeting dan Komunikasi Audit

• Presentasi hasil audit

• Negotiation techniques

• Managing disagreement

10.4 Monitoring Tindak Lanjut

• Corrective action monitoring

• Validation testing

• Escalation mechanism

10.5 Workshop Audit Reporting

Praktik:

• Menyusun laporan audit kepatuhan

• Presentasi hasil audit

SESI 11

QUALITY ASSURANCE DAN COMPLIANCE MONITORING

11.1 Compliance Monitoring Program

• Continuous compliance monitoring

• Compliance dashboard

11.2 Quality Assurance Audit Internal

• QAIP

• Internal assessment

• External assessment

11.3 KPI Compliance dan Audit Internal

• Compliance rate

• Issue resolution rate

• Audit effectiveness

11.4 Continuous Improvement

• Lessons learned

• Compliance maturity improvement

SESI 12

IMPLEMENTASI COMPLIANCE OVERSIGHT DALAM ORGANISASI

12.1 Roadmap Implementasi

• Governance alignment

• Compliance culture

• Risk based compliance oversight

12.2 Integrasi Audit Internal dan Compliance

• Coordination mechanism

• Assurance mapping

12.3 Best Practice Compliance Oversight

• Global best practices

• Benchmarking

• Lessons learned

12.4 Penyusunan Action Plan

Praktik:

• Menyusun action plan implementasi compliance oversight.

PENUTUP TRAINING

Review Materi

Diskusi dan Tanya Jawab

Evaluasi Peserta

Post Test