Matakuliah
Tahun
: A0294/Audit SI Lanjutan
: 2009
Instrumen dan Bukti Audit
Pertemuan 11-12
Learning Outcomes
Pada akhir pertemuan ini, diharapkan mahasiswa
akan mampu :
• Menjelaskan instrumen yang digunakan untuk pengumpulan data
• Menjelaskan bukti audit
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Audit Evidence Process
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Evidence
Evidence gathering techniques
Compliance vs substantive testing
Sampling
Computer Assisted Audit Techniques (CAATS)
Analysis
Review
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Evidence
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Independence of the provider of the evidence
Qualifications of the individual providing the information/evidence
Objective of the evidence
Timing of the evidence
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Evidence Gathering Techniques
• Review information system organization structures
• Reviewing IS Policies and procedures
• Reviewing information system standards
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Evidence Gathering Techniques
• Reviewing information system documentations
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System development initiating document (eg. Feasibility study)
Functional requirements and design specifications
Test plans and reports
Program and operations documents
Program change logs and histories
User manuals
Operations manuals
Security related documents
Quality assurance reports
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Evidence Gathering Techniques
• Interviewing appropriate personnel
• Observing processes and employee performance
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Sampling
• Audit samples
– Approaches
• Statistical sampling
• Non statistical sampling
– IS auditor should design and select an audit sample
– Perform audit procedures
– Evaluate sample results
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Sufficient
Reliable
Relevant
Useful audit evidence
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Sampling
• Method
– Attribute sampling
• Attribute sampling
• Stop or go sampling
• Discovery sampling
– Variable sampling
• Stratified mean per unit
• Unstratified mean per unit
• Difference estimation
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Sampling
• Key steps
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Determining the objectives of the test
Defining the population to be sampled
Determining the sampling method, such as attribute vs variable sampling
Calculation the sample size
Selecting the sample
Evaluating the sample from an audit perspective
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Compliance vs Substantive Test
• Compliance
– If controls are being applied in a manner that complies with management policies and
procedures
– To provide IS auditor with reasonable assurance that the particular on which the IS auditor
plans to rely is operating as the IS auditor perceived in the preliminary evaluation
– Can be used to test the existence and effectiveness of a defined process, which may include a
trail of documentary and/or automated evidence
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Compliance vs Substantive Test
• Substantive
– Substantiates the integrity of actual processing
– Provides evidence of the validity and integrity of the balances in the financial statements and
the transactions that support these balances
– To test for monetary errors directly affecting financial statement balances
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Computer Assisted Audit Techniques (CAATS)
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Types of tools and techniques
Generalized audit software (GAS)
Utility software
Test data
Expert System
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Documentation
• Minimum Record
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The planning and preparation of the audit scope and objectives
The information systems environment
The audit program
The audit steps performed and audit evidence gathered
The audit findings, conclusions and recommendations
Any report issued as a result of audit work
Supervisory review comments if any
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Documentation
• Audit Documentations (G8)
– Background
• Linkage to Standards
• Need for Guideline
– Planning
• Documentation Contents
• Documentation Custody, Retention, and Retrieval
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Interviews
• To obtain both qualitative and quantitative information.
• 3 phases :
a. preparing for the interview
b. conducting the interview
c. analyzing the interview
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Questionnaires
• To gather factual data and attitudinal data.
• 4 phases :
a. design of questions
b. design of response scales
c. design of the layout and structure
d. ensuring the questionnaire is valid and reliable.
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Control flowcharts
• 3 purposes :
a. comprehension
b. evaluation
c. communication
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4 steps to construct a control flowcharts
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Choosing the primary flowchart technique to use
Choosing the appropriate level of detail at which to work
Prepare the primary flowchart
Prepare the control flowchart
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Katagori Bukti audit
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Bukti Langsung/Tidak Langsung
Bukti Utama (Primer)/Sekunder
Fakta/Bukti Hasil Analisis
Record/ Testimonial Evidence
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Testimonial Evidence
Testimonial evidence ialah informasi yang diperoleh dari pihak/orang tertentu
(tertulis maupun lisan, atau bersifat hasil analisis).
Bukti ini dapat diperoleh melalui beberapa cara:
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Hasil wawancara
Surat atau konfirmasi dari pihak lain.
Observation evidence
Analytical evidence, yaitu bukti audit yang diperoleh dari hasil analisis, dan yang oleh auditor diyakini
sebagai pendukung untuk pengambilan kesimpulan pemeriksaan.
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Kualitas Bukti Audit
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Relevansi (Relevancy)
Nilai Penting (Materiality)
Kompetensi Bukti Audit (Competency)
Kecukupan atau Kelengkapan Bukti
Tepat Waktu (Timeliness)
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Kompetensi Bukti Audit (Competency)
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Bukti audit dari sumber-sumber eksternal (contohnya, konfirmasi yang diterima dari pihak ketiga) biasanya
lebih reliabel daripada yang dibuat secara internal.
Bukti audit yang dibuat secara internal lebih reliabel apabila sistem akuntansi dan pengendalian intern
berjalan efektif.
Bukti audit yang diterima langsung oleh auditor lebih reliabel daripada yang diperoleh dari entitas (auditee).
Bukti audit dalam bentuk dokumen dan bentuk tertulis lainnya biasanya lebih reliabel daripada bentuk
lisan.
Dokumen asli lebih reliabel daripada fotocopy, teleks, atau faksimili.
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Pertimbangan Dalam Bukti
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Ada beberapa hal yang perlu dipertimbangkan oleh auditor didalam menetapkan bukti audit, yaitu:
Di bidang hukum, pihak yang dituntut maupun penuntut mempunyai hak dan kesempatan yang
sama untuk mempertahankan kebenaran yang diyakininya, atau untuk membela dirinya, dan
kemudian hakim yang akan menentukan kebenaran berdasarkan bukti-bukti .
Auditor yang memerlukan bukti audit untuk tujuan pemeriksaan harus mengerti dan menyadari
bahwa tidak ada sesuatu hal yang pasti untuk tujuan tersebut. Auditor itu sendiri yang harus
menentukan bagaimana mutu bukti yang diperoleh, berapa banyak bukti audit yang diperlukan,
dan seberapa mendukung keyakinannya dalam mengambil kesimpulan dari pemeriksaan tersebut.
Bukti audit harus dicatat, dikelola dan dievaluasi.
Laporan hasil audit harus disertai lampiran bukti audit yang mendukung kesimpulan atau pendapat
yang diberikan oleh auditor.
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Instrumen Pemeriksaan
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Observasi (Pengamatan)
Wawancara, Tanya-jawab (Interview)
Kuesioner (Tanya-jawab Tertulis)
Konfirmasi
Inspeksi Fisik
Prosedur Analisis
Perbandingan
Penelaahan Dokumen
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The End
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