Matakuliah
Tahun
Versi
:A0274/Pengelolaan Fungsi Audit
Sistem Informasi
: 2005
: 1/1
Pertemuan 10
Department Organization
1
Learning Outcomes
Pada akhir pertemuan ini, diharapkan mahasiswa
akan mampu :
• Mahasiswa dapat menjelaskan
department organization.
2
Outline Materi
• Company Organization
– Audit Department Organization
– Job Classifications and Descriptions
• Audit department Policies
– Confidentiality
• Policy
• Discussion
– Orientation (Training)
• Objective
• Responsibility
• Orientation Outline
– Days Off for Extensive Travel Policy
– Professional certification Policy
3
Company Organization
• Auditors should be aware of their company
structure and management organization.
• The positioning of internal audit within a
company can vary. There is great debate
in the profession that addresses the
independence of internal auditing.
4
Audit Department Organization
• The audit department organization chart
should be included in the manual.
• Another method for improving commitment
and team spirit is to include the names of
all the department members on a
departmental routing slip.
5
Job Classifications and Descriptions
• Job descriptions formally define the functions,
duties and responsibilities of a position. They
also indicate the knowledge and skills required
for successful performance. As such, they
provide a vehicle for defining different levels on
the audit staff and also provide criteria for
performance evaluation.
• The Corporate Audit Department currently has
three levels of professional job classifications, in
addition to the Director of Auditing.
6
• They are:
– Manager/Director
– Senior Auditor
– Auditor
7
• In addition, there is one administrative
position: executive secretary.
8
Audit Department Policies
• These would be the minimum policies and
every effort should be made to document
policies on a case-by-case basis as they
arise.
9
Confidentiality
• In accordance with the approve Corporate
Audit Department Charter under
subsection Access and Confidentiality, “in
accomplishing his activities, the Director of
Auditing and his staff are authorized to
have full, free and unrestricted access to
all corporation functions, activities,
operations, records, data files, computer
programs, property and personnel.”
10
Policy
• All information known to require or
deemed to (by a reasonable person test)
require confidentiality should be kept so.
11
Discussion
• Corporate Audit Department management
is forced to guard their responsibility for
staff confidentiality to protect the
department’s reputation and credibility.
This protection includes present staff,
transfers and past employees.
12
Orientation (Training)
• Objective
• Responsibility
• Orientation Outline
13
Objective
• Provide reasonable assurance that the
new employee will become promptly
productive.
14
Responsibility
• Orientation is the responsibility of the
manager to whom the new employee
reports.
15
Orientation Outline
•
•
•
•
See Section 5.6
Information about Sam Pole Company
Information about The Internal Audit
Department of The Company
Introduction to audit staff personnel and
other employees with whom the auditor
will work
Discussion of duties and responsibilities
16
• Control of work:
– Hours of work
– Time reports
– Paycheck distribution
– Travel regulations
– Expense report preparation
– Supplies
17
• Readings:
– Audit manual
– Standards
– Literature on modern internal auditing
– Recent audit reports
– See recommended reading list
18
Days Off for Extensive Travel Policy
• The following policy for the Internal Audit
Department will apply:
– One day for each seven consecutive nights in
an international location may be taken off with
pay.
– One day for the first 14 consecutive days of
domestic (North American) travel may be
taken off with pay.
– Such days must be utilized by the end of the
calendar year or they are automatically
forfeited.
19
Professional Certification Policy
• In order the encourage professional
development within the Corporate Audit
Department at Sam Pole Company, the
Company sill support employees who wish
to attain a recognized professional
certification.
20
The End
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