SILABUS PELATIHAN
AUDIT INTERNAL BERDASARKAN GLOBAL INTERNAL AUDIT STANDARDS (GIAS)
Metode Pelatihan
Interactive Presentation
Discussion & Sharing Experience
Case Study
Group Discussion
Workshop
Simulation
Review & Action Plan
A. PENDAHULUAN
1. Latar Belakang
Peran Audit Internal terus mengalami transformasi seiring meningkatnya kompleksitas risiko bisnis, perubahan regulasi, perkembangan teknologi, tuntutan tata kelola perusahaan, serta ekspektasi stakeholder terhadap fungsi assurance dan advisory.
Auditor Internal saat ini tidak hanya dituntut untuk melakukan pemeriksaan terhadap kepatuhan dan efektivitas pengendalian internal, tetapi juga harus mampu memberikan assurance, insight, foresight, dan value creation bagi organisasi.
Dalam konteks tersebut, The Institute of Internal Auditors telah menerbitkan Global Internal Audit Standards (GIAS) sebagai standar global yang menjadi acuan bagi organisasi dan praktisi dalam menjalankan fungsi audit internal secara profesional.
GIAS memberikan kerangka yang lebih terintegrasi dalam mengatur:
Tujuan Audit Internal
Etika dan Profesionalisme Auditor Internal
Tata Kelola Fungsi Audit Internal
Pengelolaan Fungsi Audit Internal
Pelaksanaan Jasa Audit Internal
Quality Assurance and Improvement
Pengukuran Kinerja Fungsi Audit Internal
Pelatihan ini dirancang untuk membantu peserta memahami perubahan paradigma audit internal serta menerapkan prinsip-prinsip Global Internal Audit Standards (GIAS) ke dalam proses audit internal secara praktis.
B. TUJUAN PELATIHAN
Setelah mengikuti pelatihan ini, peserta diharapkan mampu:
Memahami perkembangan dan transformasi profesi Audit Internal.
Memahami filosofi, struktur, dan kerangka Global Internal Audit Standards (GIAS).
Memahami peran Audit Internal dalam menciptakan dan melindungi nilai organisasi.
Mengidentifikasi perubahan utama dari standar audit internal sebelumnya menuju GIAS.
Memahami prinsip-prinsip etika dan profesionalisme Auditor Internal.
Memahami peran Board, Audit Committee, dan Chief Audit Executive (CAE).
Menyusun dan mengelola fungsi Audit Internal berdasarkan GIAS.
Menerapkan Risk-Based Internal Audit dalam penyusunan rencana audit.
Melaksanakan audit engagement berdasarkan standar profesional.
Menyusun rekomendasi audit yang memberikan nilai tambah.
Memahami Quality Assurance and Improvement Program (QAIP).
Menyusun roadmap implementasi GIAS dalam organisasi.
C. SASARAN PESERTA
Pelatihan ini ditujukan bagi:
Internal Auditor
Senior Internal Auditor
Audit Supervisor
Audit Manager
Chief Audit Executive / Kepala SPI
Risk Management Officer
Compliance Officer
Governance Officer
Audit Committee Secretariat
Quality Assurance Officer
Profesional yang terlibat dalam pengendalian internal dan manajemen risiko
D. OUTLINE PELATIHAN 2 HARI
HARI PERTAMA
Memahami Fondasi, Paradigma dan Governance Audit Internal Berdasarkan GIAS
SESSION 1 — PENDAHULUAN DAN TRANSFORMASI AUDIT INTERNAL
1.1 Perkembangan Profesi Audit Internal
Evolusi Audit Internal
Perubahan peran Auditor Internal
Dari Traditional Audit menuju Value Added Audit
Audit sebagai fungsi Assurance dan Advisory
Peran Audit Internal dalam organisasi modern
1.2 Tantangan Audit Internal Saat Ini
Kompleksitas risiko bisnis
Digital transformation
Cyber risk
Fraud risk
Regulatory changes
ESG dan sustainability risk
Third-party risk
Emerging risks
1.3 Paradigma Baru Audit Internal
Transformasi peran:
From → To
Compliance Checker → Trusted Advisor
Historical Review → Forward Looking
Control Testing → Risk & Value Focus
Finding Oriented → Solution Oriented
Assurance Only → Assurance & Advisory
1.4 Tujuan Audit Internal Modern
Audit Internal sebagai fungsi untuk:
Creating Value
Protecting Value
Improving Governance
Strengthening Risk Management
Enhancing Internal Control
SESSION 2 — MENGENAL GLOBAL INTERNAL AUDIT STANDARDS (GIAS)
2.1 Latar Belakang Global Internal Audit Standards
Mengapa diperlukan standar global?
Perubahan lingkungan bisnis
Ekspektasi stakeholder
Harmonisasi praktik Audit Internal secara global
2.2 Konsep Dasar GIAS
Pembahasan mengenai:
Purpose of Internal Auditing
Global Internal Audit Standards
Principles
Requirements
Considerations for Implementation
Examples of Evidence of Conformance
2.3 Struktur Global Internal Audit Standards
GIAS dibangun dalam beberapa domain utama:
Purpose of Internal Auditing
Ethics and Professionalism
Governing the Internal Audit Function
Managing the Internal Audit Function
Performing Internal Audit Services
2.4 Hubungan GIAS dengan Governance
Keterkaitan antara:
Governance → Risk Management → Internal Control → Internal Audit
Diskusi mengenai posisi strategis Audit Internal dalam organisasi.
SESSION 3 — DOMAIN I: PURPOSE OF INTERNAL AUDITING
3.1 Purpose of Internal Auditing
Memahami tujuan utama Audit Internal: Strengthening the organization's ability to create, protect, and sustain value.
3.2 Value Proposition Internal Audit
Audit Internal memberikan nilai melalui:
Independent Assurance
Insight
Advice
Foresight
3.3 Stakeholder Expectation
Ekspektasi dari:
Board
Audit Committee
Management
Regulators
Shareholders
3.4 Internal Audit Value Chain
Risk → Assurance → Insight → Recommendation → Improvement → Value Creation
SESSION 4 — DOMAIN II: ETHICS AND PROFESSIONALISM
4.1 Etika Auditor Internal
Pembahasan prinsip-prinsip utama:
Integrity
Objectivity
Competency
Confidentiality
Professional Behavior
4.2 Independensi dan Objektivitas
Perbedaan:
Independence
Objectivity
Pembahasan mengenai:
Organizational Independence
Individual Objectivity
Conflict of Interest
Impairment of Independence
4.3 Professional Competency
Kompetensi Auditor Internal meliputi:
Technical Competency
Auditing
Accounting
Risk Management
Internal Control
Fraud Awareness
Business Competency
Business Process
Industry Knowledge
Strategic Understanding
Behavioral Competency
Communication
Critical Thinking
Professional Skepticism
Analytical Thinking
4.4 Due Professional Care
Penerapan:
Professional Judgment
Professional Skepticism
Critical Thinking
Evidence-Based Conclusion
SESSION 5 — DOMAIN III: GOVERNING THE INTERNAL AUDIT FUNCTION
5.1 Governance of Internal Audit Function
Peran penting:
Board
Audit Committee
Management
Chief Audit Executive
5.2 Peran Board dan Audit Committee
Tanggung jawab dalam:
Approving Internal Audit Charter
Approving Audit Plan
Supporting Independence
Evaluating CAE
Ensuring Resources
Monitoring Audit Performance
5.3 Internal Audit Charter
Komponen utama:
Mandate
Authority
Responsibility
Scope
Accountability
Reporting Relationship
5.4 Organizational Independence
Pembahasan mengenai:
Functional Reporting
Administrative Reporting
Access to Board
Escalation Mechanism
SESSION 6 — REVIEW HARI PERTAMA
Ringkasan Pembelajaran
Peserta melakukan refleksi mengenai:
Perubahan paradigma Audit Internal.
Tujuan Internal Auditing berdasarkan GIAS.
Pentingnya Ethics & Professionalism.
Peran Board dan Audit Committee.
Pentingnya independensi fungsi Audit Internal.
HARI KEDUA
Mengelola dan Melaksanakan Audit Internal Berdasarkan GIAS
SESSION 7 — DOMAIN IV: MANAGING THE INTERNAL AUDIT FUNCTION
7.1 Peran Chief Audit Executive (CAE)
Tanggung jawab CAE dalam:
Strategic Planning
Resource Management
Audit Planning
Performance Monitoring
Quality Assurance
7.2 Internal Audit Strategy
Menyusun strategi Audit Internal berdasarkan:
Organizational Strategy
Enterprise Risk
Stakeholder Expectation
Regulatory Requirement
SESSION 8 — RISK-BASED INTERNAL AUDIT PLANNING
8.1 Konsep Risk-Based Internal Audit
Perbedaan:
Traditional Audit
Risk-Based Audit
Fokus aktivitas
Fokus risiko
Historical
Forward Looking
Checklist
Risk Assessment
Compliance
Value & Risk
Audit Universe terbatas
Dynamic Audit Universe
8.2 Penyusunan Audit Universe
Identifikasi:
Business Unit
Process
Function
Project
System
Strategic Initiative
8.3 Audit Risk Assessment
Parameter penilaian risiko:
Financial Impact
Operational Impact
Compliance Risk
Fraud Risk
Reputational Risk
Strategic Risk
IT Risk
8.4 Penyusunan Annual Audit Plan
Tahapan:
Identify Audit Universe
Identify Risks
Risk Assessment
Audit Prioritization
Resource Allocation
Audit Plan Approval
SESSION 9 — DOMAIN V: PERFORMING INTERNAL AUDIT SERVICES
9.1 Internal Audit Engagement Lifecycle
Tahapan audit:
1. Planning
2. Fieldwork
3. Analysis
4. Evaluation
5. Reporting
6. Follow-Up
9.2 Engagement Planning
Pembahasan:
Understanding Business Process
Defining Objectives
Defining Scope
Identifying Risks
Identifying Controls
Developing Audit Procedures
SESSION 10 — PELAKSANAAN AUDIT DAN PENGUMPULAN BUKTI
10.1 Audit Evidence
Karakteristik bukti:
Sufficient
Reliable
Relevant
Useful
10.2 Teknik Audit
Interview
Observation
Document Review
Walkthrough
Sampling
Data Analysis
Reperformance
10.3 Risk and Control Assessment
Menyusun:
Risk Control Matrix
Audit Working Paper
Control Testing
SESSION 11 — ANALISIS TEMUAN DAN REKOMENDASI AUDIT
11.1 Menentukan Audit Finding
Struktur temuan:
Condition
Apa yang terjadi?
Criteria
Apa standar yang seharusnya?
Cause
Mengapa terjadi?
Effect/Risk
Apa dampaknya?
Recommendation
Apa perbaikannya?
11.2 Risk-Based Audit Finding
Klasifikasi temuan:
High Risk
Medium Risk
Low Risk
Pendekatan:
Finding → Root Cause → Risk → Impact → Recommendation → Management Action
11.3 Value-Added Recommendation
Karakteristik rekomendasi:
Practical
Risk-Based
Feasible
Cost Effective
Sustainable
SESSION 12 — AUDIT REPORTING DAN COMMUNICATION
12.1 Prinsip Komunikasi Audit
Audit report harus:
Clear
Concise
Constructive
Complete
Timely
12.2 Struktur Audit Report
Executive Summary
Audit Objective
Scope
Methodology
Overall Conclusion
Key Findings
Risk Rating
Recommendation
Management Response
Action Plan
12.3 Effective Audit Communication
Teknik komunikasi dengan:
Auditee
Management
Board
Audit Committee
SESSION 13 — QUALITY ASSURANCE AND IMPROVEMENT PROGRAM (QAIP)
13.1 Konsep QAIP
Tujuan QAIP:
Memastikan kesesuaian dengan GIAS
Meningkatkan kualitas audit
Meningkatkan efektivitas fungsi Audit Internal
13.2 Internal Quality Assessment
Meliputi:
Engagement Quality Review
Supervisory Review
KPI Monitoring
Periodic Self Assessment
13.3 External Quality Assessment
Pembahasan:
Independent Assessment
Conformance Assessment
Maturity Assessment
13.4 Audit Function Performance Measurement
Contoh KPI Audit Internal:
Efficiency
Audit Plan Completion
Audit Cycle Time
Effectiveness
Recommendation Implementation
High Risk Finding Closure
Stakeholder Value
Stakeholder Satisfaction
Management Acceptance
Quality
QA Review Score
Conformance Level
SESSION 14 — IMPLEMENTASI GIAS DALAM ORGANISASI
14.1 GIAS Readiness Assessment
Area yang perlu dievaluasi:
Governance
Independence
Audit Charter
Audit Methodology
Competency
Audit Planning
Engagement Execution
Reporting
QAIP
14.2 Gap Analysis
14.3 Roadmap Implementasi GIAS
Phase 1 — Awareness
Pemahaman standar dan perubahan.
Phase 2 — Assessment
GIAS Gap Assessment.
Phase 3 — Alignment
Penyesuaian Charter, Methodology dan SOP.
Phase 4 — Implementation
Penerapan standar dalam audit engagement.
Phase 5 — Monitoring
QAIP dan Continuous Improvement.
SESSION 15 — FINAL CASE STUDY & ACTION PLAN
Integrated Case Study
Peserta diberikan studi kasus organisasi untuk melakukan:
Identifikasi Audit Universe.
Risk Assessment.
Penentuan Audit Priority.
Penyusunan Audit Plan.
Penyusunan Audit Objective.
Identifikasi Risiko dan Kontrol.
Penyusunan Audit Procedure.
Evaluasi Audit Evidence.
Penyusunan Audit Finding.
Penyusunan Recommendation.
GIAS Gap Analysis.
