Matakuliah
Tahun
: A0134/Audit Operasional
: 2006
Bilamana Audit Manajemen
dibutuhkan
Pertemuan 3 s.d 4
1
What is Management Audit
• Management Audit is a relatively new consulting
technique. It is provided as an independent
service by experienced consultants.
• The rate and rapidity of change will vary from
industry to industry. It also varies within each
industry. A service industry will be able to adapt
very much more rapidly than, say, a capitalintensive industry.
• Senior company managements have
commissioned Management Audits in a wide
variety of circumstances in a variety of
commercial, financial and industrial sectors.
2
Acquisition, Merger or Joint Venture
• When the management of a company evaluates
a prospective merger, acquisition or joint venture
candidate, it spends substantial resources on
the analysis of potential partners. It looks in
depth at their competitive market position,
physical assets, financial results, product
positioning and other objective analyses.
• The success of the acquisition, merger or joint
venture, ultimately depends upon the ability to
motivate and retain those executives filling key
roles.
3
Reorganisations
• A reorganisation arises for a variety of
reasons. A management team might be
weakened by the departure of a key
executive. Ownership of the company
might have changed, or the existing
management might realise the need for
restructuring following a change in
strategy.
• Sometimes a product becomes a liability.
4
Flotation or Public Offerings
• The United States of America and Europe
have witnessed rapid business expansion
and merger activity in the past decade.
There has also been an substantial
increase in the number of companies
initiating new public offerings in the world’s
financial markets.
5
Turnaround Situations
• All turnaround situations share the need to reduce rapidly the
company’s cost structure and fundamentally improve its
organisation.
• Turnaround managers have very strong operational characteristics;
most would benefit from complementary organisational diagnostic
skills such as those provided in a Management Audit. The
turnaround manager has to choose who to keep and who to let go.
• A director of a leading City bank, who attended a Management Audit
presentation late in 991, volunteered the information that had he
known of the Management Audit concept some months earlier he
would have commissioned one before calling in loans on a particular
company. Several hundred people lost their jobs following the
closure of that particular enterprise when the loans were called in.
He felt that an in-depth management restructuring might have given
sufficient confidence for the company to have reorganised
successfully.
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Legislative Changes
• Deregulation
• Privatisation
• Removal of Trade Barriers
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Market Fluctuations
• Business and Economic Cycles
• Technological Innovation
• A Change in Strategy
8
Business and Economic Cycles
• Faced with economic upturns or downturns, an average
company’s management cannot always adapt rapidly
enough to counter the changing economic conditions.
• It is unrealistic to assume that any given executive will
possess such a breadth of experience and talent that he
can adapt without assistance from a boom to a
downturn. Different skills are required and if these
cannot be obtained by training, then different individuals
will be required. However, before the corporation looks
outside, it is in its own interests to evaluate its internal
talent: people can evaluate, adapt and learn.
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• A fluctuation in business can be, and often
is, very sudden, and the ability to react
appropriately is vital for the continuing
success of the organisation. There are,
broadly, two ways of reacting, namely:
– Changing the management by obtaining new
executives from outside the organisation, or
– Changing the organisation to support a
specific area that is, or might be, under threat.
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• Similar problems arise when an industry
faces substantial fluctuations in the price
of raw materials.
11
Technological Innovation
• A parallel situation occurs when
technological innovation revolutionises the
market place.
12
A Change in Strategy
• So how does management plan for such
fluctuations? An ideal solution for a new
company is a light overhead structure; it is
not always possible to staff to meet the
worst possible fluctuations. Contracting
out certain functions or contracting in
temporary management may be very
effective. A mature company faces a
different problem.
13
Human Resources Problems
• All the above situations create human
resource problems. Management Audit is
not only appropriate when external
pressures make a review necessary: it can
also be a natural result of positive
developments within the company.
Succession planning, for example, is often
made easier by the use of outside
assessors.
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•
•
•
•
•
Succession Planning
Exceptional Needs
Identifying New Talents
Overseas Subsidiaries
Communication
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PENGERTIAN AUDIT MANAJEMEN
(MANAGEMENT AUDIT)
•
BEBERAPA ISTILAH DARI PARA AHLI:
–
–
–
–
Operational Audit
Management Audit
Performance Audit
Value for money Audit (audit untuk menilai
penggunaan uang)
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PERKEMBAGAN ISTILAH
AUDIT MANAJEMEN
•
•
1977: Rittenberg & Schwieger dalam buku
Auditin Concepts for Changing Environment
Management istilah Operation Audit (Audit
Operasional)
1979: Leo Herbert PhD CPA, dalam “Auditing
the Performance of Management”
menegaskan istilah audit operasional menjadi
“Management Audit”. Leo Herbert kemudian
berwacana, Operasional Audit dipecah
menjadi Mgm Audit & Program Audit yg
keduanya digabungkan menjadi “Performance
Audit” (Audit Kinerja)
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•
•
1987: Parker L.D menyatakan istilah –
istilah tersebut mempunyai persamaan
1990: Thierauf : Management Audit
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Audit Operasional
• Audit yang sistematis baik terhadap
kegiatan. Program maupun fungsi suatu
organisasi dengan tujuan untuk memulai
dan melaporkan apakah sumber daya dan
dana digunakan secara lebih ekonomis
dan efisien, dan apakah tujuan kegiatan,
program
dan
fungsi
yang
telah
direncanakan dapat dicapai dengan tidak
bertentangan dengan peraturan perundang-undangan yang berlaku.
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Audit Manajemen
(Management Audit)
•
•
Penilaian terhadap keberhasilan manajemen
dalam mencapai tujuan organisasi, fungsi
manajemen & kecukupan (kehandalan)
keputusan manajemen pada kegiatan yang
diarahkan untuk mencapai tujuan yang telah
ditetapkan (Thieraauf 1990)
Merupakan suatu jenis audit kinerja untuk
menggantikan atau menilai apakah
manajemen telah menjalankan operasional
organisasi-nya dengan ekonomis & efisien
(Leo Herbert-1979)
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• Defenisi Audit Manajemen ( Hans Kartikahandi
/1989):
Sebagai evaluasi secara independen &
berorientasi ke masa depan atas berbagai
kegiatan operasional suatu organisasi guna
membantu manajemen dalam meningkatkan
efektifitas pencapaian hasil/tujuan yang
ditetapkan & meningkatkan kehematan
(economy) & efisiensi dalam penggunaan
sumber daya (resources) oleh entitas-entitas
ekonomi dilingkungan organisasi
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• Fungsi Audit Manajemen:
– Membantu
meyakinkan
terdapatnya
akuntabilitas
– Mengidentifikasikan cara-cara memperbaiki
kegiatan / operasi
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Audit Kinerja
(Performance Audit)
• Audit yang meliputi penentuan sasaran
(audit objective) oleh auditor independen
mengenai ekonomis, efisiensi & efektifitas
dari kinerja manajemen, perolehan bukti
sehubungan dengan tujuan audit tersebut,
penganalisaan bukti untuk mendapatkan
suatu
simpulan
mengenai
apakah
manajemen sudah menjalankan kegiatan
atau programnya dengan ekonomis efisien
serta melaporkan hasil audit tersebut
kepada pihak yang berkepentingan.
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AUDIT ATAS NILAI PENGGUNAAN UANG (Value
for Money Audit)
• Digunakan di Inggris
• Audit yang diarahkan untuk menilai
efisiensi, kehematan ekonomis dan
efektifitas penggunaan sumber dana oleh
suatu unit kerja/program
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HAKEKAT AUDIT MANAJEMEN
AUDITOR
Akuntabilitas
Kinerja/Kegiatan
Kriteria
BUKTI
?
3 E & Taat
Aturan
Laporan Ke Manajemen dgn
Rekomendasi
Tindak Lanjut
Perbaikan
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