Matakuliah : F0174 / Audit Laporan Keuangan Berbasis
Komputer
Tahun
: 2008
Prosedur dan Pendekatan dalam Pelaksanan
Audit
Pertemuan 15-16
Garis besar proses pemeriksaan
penggunaan dari alat bantu-alat bantu tersebut dalam pelaksanaan audit
Start
Preliminary audit work
Assess control risk
Obtain understanding of
internal control system
-Network Security
Assesment
-Virus Scanner
Rely on
controls?
- Flowcharter
- CASE tools
No
Yes
- Test Data
- Tracing & Mapping
- Expert System
Tests of controls
Reasses control
risks
Rely on
controls?
No
Extended
substantive test
- ACL
- IDEA
- PANAUDIT
Yes
Increase
reliance on
controls?
No
Bina Nusantara
Yes
Limited
substantive test
Form audit opinion
and issue report
3
Stop
Memahami
Lingkungan/Latar
Belakang Klien
Laporan/Kertas Kerja
Info.
Latar Belakang
Klien
Tujuan &
Prosedur Audit
Menentukan
Tujuan
Menetapkan
Prosedur dan
melakukan
pengujian
Pemahaman
Pengendalian
Hasil test
subtantif
Lampiran Hasil
Konfirmasi
Opini
Bina Nusantara
Metodologi Pengujian Terinci
Menentukan:
Materialitas
Inherent Risk
Accepted Risk
Rancang Pengujian
Terinci:
Prosedur Audit
Menentukan:
Controll Risk
Ukuran Sample
Penetapan Pos
Rancang
Subtantif Test
Prosedur
Analitis
Bina Nusantara
Melaksanakan
Prosedur
Analitis
Pelaksanaan
BUKTI
TRANSAKSI
PROSES
MEMPEROLEH
DATA
DATA HASIL
DOWNLOAD
Bina Nusantara
PROSES
AKUNTANSI
LAPORAN
KEUANGAN
PROSES MEMBANDINGKAN DATA
PROSES ANALISIS
DI KOMP AUDITOR
HASIL
ANALISA
Audit with computer,
cara pengumpulan bukti audit
Cara memperoleh data dalam TABK secara teknis sbb:
1. Mengakses data secara langsung (direct access)
menganalisa data dengan langsung mengakses server / tempat
penyimpanan data. Dalam hal ini auditor hanya diberikan otorisasi
display untuk menjaga integritas data
2. Mengunduh data ke media (download access),
mengunduh data-data yang diperlukan ke media yang dimiliki oleh auditor,
seperti: laptop, PC, flash disk, untuk selanjutnya dianalisa
7
Bina Nusantara
Concurent Audit Technique
Terdapat 2 teknis dalam pengumpulan bukti:
1. Modul audit khusus yg tdpt dalam sistem aplikasi
akuntansi/software akuntansi digunakan untuk
mengumpulkan, memproses dan mencetak bukti
audit
2. Dalam beberapa kasus record audit khusus
digunakan untuk menyimpan dan mengumpulkan
bukti audit shg auditor dapat melakukan analisis di
waktu yang lain. Record dapat disimpan dalam file
sistem maupun dalam file auditor
Bina Nusantara
TIPE TEKNIK AUDIT TERPADU
1.
2.
3.
4.
Bina Nusantara
Integrated Test Facility (ITF)
Snapshot/extended record
System Control Audit Review File (SCARF)
Continuous and Internittent Simulation (CIS)
Integrated Test Facility (ITF)
Transaction
Input
Tag Live
Transaction
ITF
Application
System
DataBase with
Dummy entity
Transaction
Input
Live Data
ITF
Transaction
Input
Test Data
Bina Nusantara
Application
System
DataBase with
Dummy entity
Snapshot/extended record
Transaction
Input Error File
Input Validation
Program
Snapshot Report
Bina Nusantara
Error
Report
Valid Transaction
Output Error File
Snapshot/extended record II
Input Master
File
Sorted
Transaction File
Update Program
Snapshot Report
Update Report
Output Master
File
Update Program
Bina Nusantara
Snapshot Report
Management
Report
System Control Audit Review File (SCARF)
Transaction File
Input Master File
Update Program
Containing SCARF
Updatet Report
SCARF
Output Master
File
SCARF reporting
system
Audit Report
Bina Nusantara
Continuous and Internittent Simulation (CIS)
Mainframe
Mainframe DB Machine
Transaction
Application
DB
Management
System
DataBase
Working
Storage
CIS
Exception
Log
Bina Nusantara
Acquiring Software Application
2 Generalized Audit Software:
1. ACL : ACL Corporation
2. IDEA : Audy Forum
15
Bina Nusantara
User Survey
• Participant Usage of Audit Software?
– ACL, IDEA, Access, Excel, Monarch, Others
• Extent of Usage
–
–
–
–
Data Extraction and Analysis
Statistical Sampling
Fraud Detection
Continuous Monitoring
• August 2001 IIA Survey
– ACL usage 13/1 over IDEA usage
Bina Nusantara
Gainesville’s History With Computerized
Audit Software
• Small Shop with Limited Resources
• Began Evaluating Mainframe-Based CAAT’s in mid-1980’s
• EasyTrieve, PanAudit, etc.
• Purchased PC-Based IDEA software in 1988 from CICA/AICPA
• Immediately found uses for software, but training and support were
limited
• Accessing data was difficult
Bina Nusantara
IDEA software
Bina Nusantara
Gainesville’s History
With IDEA
• Marketing and Training for IDEA improved in mid1990’s
– Audimation Services, Inc.
– Window’s Version of IDEA released – improved functionality
and ease of use
 Window’s version 2.0 in 1999 added print report extraction
capability
– Training Offered
Bina Nusantara
IDEA’s Recent
Business History
• IDEA Software Sold to Private Company by CICA 2
years ago
– Caseware International, Inc. appears to be moving to try to
compete with ACL
– Benford’s Law analysis to be added to IDEA this year
– ACL versus IDEA
Bina Nusantara
IDEA Functionality
• Importing and Exporting Files
– Numerous file formats supported, print reports
• Extracting Records – exception testing
• Duplicate and gap detection
• Statistical Sampling
– sample planning and results analysis
– random, stratified, monetary, systematic
Bina Nusantara
Importing Print Files – Selecting File
Bina Nusantara
Importing Print Files – Creating a Mask
Bina Nusantara
Importing Print Files – Opening Saved Mask
Bina Nusantara
IDEA Import Assistant Demo – Masked View
Bina Nusantara
Importing Print Files – Importing Data
Bina Nusantara
Importing Print Files – Resulting Data File
Bina Nusantara
Summarizing Data
Bina Nusantara
Extracting Exceptions – Regular Hours > 80
Bina Nusantara
IDEA’s Equation Editor
Bina Nusantara
Sorted Exceptions to Evaluate
Bina Nusantara
Duplicate Detection – Direct Deposit Accounts
Bina Nusantara
Joining Databases – Salary Comparisons
Bina Nusantara
Gainesville’s
Usage of IDEA
•
•
•
•
•
•
Payroll Processing Reviews
Disbursements/Purchasing
Utility Billing and Receipting
Work Order Completion
County Traffic Fine Collections
Overtime Reviews
Bina Nusantara
Summary
• IDEA has been a powerful and productive tool for the
Gainesville City Auditor’s Office
• With tools like this, auditors are only limited by our
creativity
• Acquiring and using the tools available is a great way to
improve audit coverage, productivity and effectiveness
Bina Nusantara