Matakuliah
Tahun
Versi
:A0274/Pengelolaan Fungsi Audit
Sistem Informasi
: 2005
: 1/1
Pertemuan 11
Personnel, Administration and
Recruiting
1
Learning Outcomes
Pada akhir pertemuan ini, diharapkan mahasiswa
akan mampu :
• Mahasiswa dapat menjelaskan Personal
development, personnel files, periodic
performance evaluation review, annual
staff meeting & new staff orientation.
2
Outline Materi
• Introduction
– Sources of Personnel
• Direct Recruitment from Colleges
• Transfers from Other Company Functions
• Outside Hires
– Recruitment Aids
– Management Development Programs
– Certifications
3
• Personal Development
–
–
–
–
–
–
–
Introduction
Objectives
Coordinator of Education
Corporate Audit Training Model
Core Program
Advanced Program
Record-Keeping
• Personnel Files
– Corporate Audit Department Background Information
Form
– Corporate Audit Department interest Questionnaire
4
Introduction
• Internal audit consists of people,
information systems and procedures.
5
Sources of Personnel
• Internal auditors are typically accountants
who have an interest in auditing. In may
cases, this interest is combined with a
desire to gain a good understanding of
many business functions. The audit
function exposes auditors to a large
number of areas in a company’s
operations.
6
• If the audit department is successful and
well respected, a percentage of auditors
will choose to remain and progress to
audit management positions. Because
most organizations, including audit
departments, have pyramid structures,
these career path issues must be
managed effectively to promote audit staff
development and progression.
7
• Staff can be obtained from a number or
sources, which include:
– Direct recruitment from colleges
– Transfers from other company functions
– Outside hires
8
Direct Recruitment from Colleges
• To develop a professional-level internal
audit program, most functions require a
college degree for new hires. Colleges
and universities develop students’ basic
skills and most include an auditing course
in the accounting curriculum – a
requirement in most degree programs.
9
• Recruiting activities could include:
– Campus job placement department
– On-campus interview
– Job fairs
– Partnering with accounting department and its
faculty
– Speaking to a class or accounting student
club
10
Transfers from other Company
Functions
• In some cases, candidates may be
available within the company.
11
Outside Hires
• An excellent source of outside candidates
is from public practice.
12
Recruitment Aids
• Forethought and planning will improve
recruiting results.
13
Management Development Programs
• People can be products too!
• Some audit departments develop or
participate in management development
programs.
14
Certifications
• Certifications, including Certified Internal
Auditor (CIA), Certified Public Accountant
(CPA), certified Information Systems
Auditor (CISA) and Certified Management
Accountant (CMA) are significant personal
achievements and provide evidence of
basic sill levels and knowledge.
15
Personal Development
• Internal auditing consists of quality people
employing quality procedures and quality
systems in an independent and proactive
manner.
16
Introduction
• In order to ensure that the Corporate Audit
Department’s education plan is implemented,
the responsibility for coordination has been
assigned to the Manager of Policies and Control.
As Coordinator of Education, the Manager of
Policies and Control will assist in the
development of the departmental education pan
and individual auditors’ educational plans.
He/she sill work closely with the staff and
managers to achieve the objectives of the
Professional development Program and report
periodically to the Director of Auditing on the
status of the program.
17
Objectives
• The corporate Audit Department Training
Program has been designed to improve and
maintain the professional competence of the
corporate auditors so that they can effectively
perform their function to the fullest extent.
Additionally, it is intended to provide for personal
professional growth and job satisfaction.
• Every professional has a responsibility to
maintain and advance his or her basic skills.
18
Coordinator of Education
• The Coordinator of Education is
responsible for overseeing the educational
needs of the department and ensuring that
those needs are adequately met. The
Coordinator reports to the Director of
Auditing regarding plans and resources
needed to obtain and maintain an
adequate level of knowledge and skills
individually and corporately in the
department.
19
• Duties includes:
– Assists the Director and audit managers in surveying
staff and analyzing training needs.
– Recommends comprehensive, systematic training
program for the Corporate Audit Department.
– Coordinates the training activities for corporate
auditors and makes staff aware of all training
opportunities.
– Assists auditors in developing individual goals and
training programs.
– Develops and implements evaluation programs for all
training activities involving Internal Audit.
20
– Investigates specific training programs as
requested by other members of the staff and
authorized by the Director of Auditing.
– Assists in the evaluation of training programs
and review regular (quarterly) training reports
on staff members for the Director of Auditing.
– Develops policies and procedures for
maintaining and using the staff library.
21
Corporate Audit Training Model
• The core of the Corporate Audit Progam is
on-th-job training through effective
supervision and constructive evaluation
covering areas of need.
22
• On-the-job training is supplemented with the
following types of formal and informal education:
– In-house seminars and self-study training through the
use of audio and visual training courses and online
courses via the web.
– Teaching or speaking engagements to help broaden
one’s knowledge and communications skills.
– Attendance at various outside seminars, workshops,
lectures and conferences, etc. – especially those that
include Continuing Professional Education (CPE)
credit.
23
– Availability of a library of texts and reference materials
covering internal auditing, as well as specific areas of
business management, taxation, finance, purchasing,
construction, contracts, etc.
– Online service: Examples include Lexis/Nexis, the
AICPA (Auditing Standards), ISACA’s K-net and
CobiT and other providers of referance materials.
– Specialized courses when available and/or practical,
specially designed to meet the internal auditor’s
needs.
– Routing of selected educational material to the
Internal Audit staff to maintain current knowledge in
the field.
24
Core Program
• During the first year of employment,
attendance at various tructured courses is
required.
25
• The following schedule will be followed,
interfaced with on-the-job training:
– All new hires will attend an orientation program on the
company and the Corporate Audit Department.
– All entry-level auditors will attend a one – to two –
week course on Introduction to Corporate Auditing
Procedures.
– All auditors will attend at a minimum a five-day
Introduction to Computer Auditing course.
– All staff members will attend audio/visual courses on
audit-related topics during the year.
– There will be mandatory attendance at all staff
meetings and in-house internal audit seminars on a
regional and centralized basis.
26
• The training program will continue into
subsequent years.
27
• By the end of the second year, the following
should have been attained:
– Continuation of Corporate Auditing procedures at the
Intermediate Level as well as attendance at courses
relating to the evaluation of internal controls
– Attendance at an in-house or outside seminar on
advanced computer audit techniques of software
– Participation in audio/visual courses on specific topics
to be announced; that is, systems auditing, statistical
sampling, fraud detection, Internet security and so on
– Attendance at in house Corporate Audit seminars
(one week) and regularly scheduled staff meetings
28
Advanced Program
• The advanced program will involve
specific tailoring to meet each individual’s
development needs.
29
Record-Keeping
• Each auditor is responsible for maintaining
a chronological record of his/her training or
educational accomplishments while on the
Corporate Audit staff.
• Training records will be used as a
reference in scheduling staff members to
various assignments.
30
Personnel Files
• Audit Department Personnel files should
be multi-partition files and include but not
be limited:
– Employee resume and a copy of the original
Company application (if appropriate)
– Periodic performance appraisals
– Summary of salary history and promotions
– Corporate Audit Department Background
Information Form
– Corporate Audit Department Interest
Questionnaire
31
• To facilitate the development and
maintenance of these audit departmental
files and facilitate the gathering of specific
information necessary to proactively
manage the corporate audit function, two
departmental forms should be completed
by all employees and updated annually.
32
Corporate Audit Department
Background Information Form
• This form facilitates two-way
communications and helps standardize the
basic information required for each
employee.
33
Corporate Audit Department Interest
Questionnaire
• The Corporate Audit Department Interest
Questionnaire expands on the Corporate
Audit Department Background Information
Form by requesting additional information
related to the audit professional’s
preferences.
34
The End
35