SILABUS PELATIHAN

AUDIT BERBASIS RISIKO (RISK-BASED INTERNAL AUDIT)

Deskripsi Pelatihan

Risk-Based Internal Audit (RBIA) merupakan pendekatan audit internal yang memfokuskan sumber daya audit pada area yang memiliki tingkat risiko tertinggi terhadap pencapaian tujuan organisasi. Pelatihan ini membahas bagaimana auditor mengintegrasikan Enterprise Risk Management (ERM), Risk Assessment, Audit Universe, Audit Planning, Audit Execution, hingga Audit Reporting dan Follow-Up ke dalam proses audit internal.

Pelatihan dirancang secara konseptual dan praktis dengan studi kasus, diskusi, workshop, dan simulasi penyusunan Risk-Based Audit Plan.

HARI PERTAMA

MEMBANGUN DASAR RISK-BASED INTERNAL AUDIT

Sesi 1 — Paradigma Baru Internal Audit dan Risk-Based Internal Audit

Pokok Bahasan:

• Perkembangan paradigma Internal Audit

• Dari Traditional Audit menuju Risk-Based Internal Audit

• Perbedaan:

  • Compliance-Based Audit

  • Control-Based Audit

  • Risk-Based Audit

• Internal Audit sebagai strategic business partner

• Three Lines Model dalam Governance

• Hubungan:

  • Governance

  • Risk Management

  • Internal Control

  • Internal Audit

• Peran Internal Auditor dalam memberikan Assurance dan Advisory

• Tantangan Internal Audit di era perubahan bisnis

Sesi 2 — Konsep Enterprise Risk Management (ERM) untuk Internal Auditor

Pokok Bahasan:

• Konsep dasar Risk Management

• Definisi Risk, Opportunity, dan Uncertainty

• Risk Appetite dan Risk Tolerance

• Risk Universe

• Risk Category:

  1. Strategic Risk

  2. Operational Risk

  3. Financial Risk

  4. Compliance Risk

  5. Fraud Risk

  6. Technology & Cyber Risk

  7. Reputational Risk

  8. ESG & Sustainability Risk

• Risk Management Process:

  1. Context Establishment

  2. Risk Identification

  3. Risk Analysis

  4. Risk Evaluation

  5. Risk Treatment

  6. Monitoring & Review

Sesi 3 — Risk Assessment Methodology

Pokok Bahasan:

• Tujuan Risk Assessment

• Top-Down vs Bottom-Up Risk Assessment

• Identifikasi Risiko

• Risk Cause

• Risk Event

• Risk Impact

• Likelihood Assessment

• Impact Assessment

• Inherent Risk

• Residual Risk

• Control Effectiveness

• Risk Scoring Methodology

• Risk Matrix / Heat Map

• Prioritization of Risks

Sesi 4 — Menghubungkan Risiko dengan Internal Control

Pokok Bahasan:

• Konsep Internal Control

• Risk-Control Relationship

• Control Objective

• Control Activities

• Preventive Control

• Detective Control

• Corrective Control

• Manual vs Automated Control

• Key Control Identification

• Control Gap Analysis

• Control Design Effectiveness

• Control Operating Effectiveness

Sesi 5 — Audit Universe dan Risk-Based Audit Planning

Pokok Bahasan:

• Pengertian Audit Universe

• Identifikasi Audit Entity

• Audit Universe Mapping

• Audit Universe berdasarkan:

  • Business Unit

  • Business Process

  • Product

  • Geography

  • Information System

  • Strategic Initiative

• Auditability Assessment

• Risk-Based Audit Prioritization

• Audit Frequency

• High Risk Audit Area

• Medium Risk Audit Area

• Low Risk Audit Area

HARI KEDUA

IMPLEMENTASI RISK-BASED INTERNAL AUDIT DALAM PRAKTIK

Sesi 6 — Penyusunan Risk-Based Internal Audit Plan

Pokok Bahasan:

• Annual Audit Planning

• Multi-Year Audit Plan

• Audit Priority

• Audit Resource Allocation

• Audit Frequency

• Audit Coverage

• Emerging Risk

• Dynamic Audit Planning

• Continuous Risk Assessment

Sesi 7 — Risk-Based Audit Engagement Planning

Pokok Bahasan:

• Preliminary Audit Survey

• Understanding Business Process

• Understanding Business Objectives

• Identification of Key Risks

• Audit Objectives

• Audit Scope

• Audit Criteria

• Audit Program

• Materiality dalam Internal Audit

• Sampling Based on Risk

• Audit Resource Planning

Sesi 8 — Teknik Audit Berbasis Risiko

Pokok Bahasan:

• Risk-Based Audit Testing

• Walkthrough

• Inquiry

• Observation

• Inspection

• Reperformance

• Analytical Procedures

• Data Analysis

• Exception Testing

• Root Cause Analysis

• Audit Sampling

• Professional Judgment

Sesi 9 — Evaluasi Risiko, Temuan Audit dan Root Cause Analysis

Pokok Bahasan:

• Identifikasi Audit Finding

• Condition

• Criteria

• Cause

• Consequence

• Risk Impact

• Root Cause Analysis

• 5 Why Analysis

• Fishbone Analysis

• Risk Rating of Audit Findings

• High / Medium / Low Finding

• Issue Prioritization

Sesi 10 — Risk-Based Audit Reporting dan Follow-Up

Pokok Bahasan:

• Prinsip Audit Reporting yang efektif

• Risk-Focused Audit Report

• Executive Summary

• Audit Opinion

• Risk Rating

• Management Action Plan

• Recommendation Prioritization

• Follow-Up Mechanism

• Issue Tracking

• Aging Analysis

• Escalation Mechanism

• Continuous Monitoring

Sesi 11 — Modern Risk-Based Internal Audit

Materi update yang dapat ditambahkan untuk memperkuat perspektif kekinian:

• Agile Internal Audit

• Dynamic Risk Assessment

• Continuous Auditing

• Continuous Monitoring

• Data Analytics for Internal Audit

• Artificial Intelligence Risk

• Cyber Security Risk

• Digital Transformation Risk

• Third Party / Vendor Risk

• ESG & Sustainability Risk

• Fraud & Financial Crime Risk

• Business Continuity Risk

• Emerging Risk Assessment

SESI 12 — INTEGRATED CASE STUDY & ACTION PLAN

Studi Kasus Terintegrasi

Peserta dibagi dalam kelompok untuk melakukan simulasi:

1. Memahami Business Objective

2. Memetakan Business Process

3. Mengidentifikasi Risk

4. Menyusun Risk Register

5. Menentukan Risk Rating

6. Menyusun Risk Heat Map

7. Mengidentifikasi Key Control

8. Menyusun Audit Universe

9. Menentukan Audit Priority

10. Menyusun Annual Audit Plan

11. Membuat Audit Program

12. Menyusun Audit Finding

13. Menentukan Recommendation

14. Menyusun Follow-Up Action Plan

LANJUTKAN KE HALAMAN BERIKUTNYA