Matakuliah
Tahun
: PSYCHOLOGY PEMERIKSAAN
: 2009
Psychology problems
in doing an audit
Pertemuan 05
Psychology problems
in doing an audit
Session 05
Bina Nusantara University
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Learning Objectives
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•
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Understanding about problems in doing an audit
Understanding about perception of auditors
Understanding about perception of auditees
Understanding about work relationship problems in an
audit activities
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Problem in doing an audit
• Perception of the auditees, users of audit report, and
auditors about the process of audit
• Work relationship problems
• Communication problems
• Working facilities
• Income of the auditors
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Perception
• is the process of individuals use to select, organize,
store, and interpret stimuli into a meaningful and
coherent picture of the world.
• Different individuals “see” the same thing in different way
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Perception
How many persons do you see in the picture ?
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Perception
What picture do you see ?
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Perception
Which one is the tallest ?
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Latihan
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•
•
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Tora yang sudah berkeluarga dan mempunyai 3 orang anak, bekerja di bagian
pembelian suatu perusahaan menengah. Tora telah bekerja selama 7 tahun dan gaji
yang diterima saat ini sebesar Rp 3 juta per bulan. Selama ini, Tora telah
menunjukkan kejujuran dalam bekerja dengan tidak menerima apapun selain
gajinya.
Namun saat ini, Tora sedang menghadapi masalah keuangan; anak tertuanya akan
masuk ke universitas yang memerlukan biaya cukup besar, sedangkan anak
keduanya kini sedang mengalami sakit dan harus dirawat di RS, Uang yang selama
ini ditabung, baru saja dia ambil untuk digunakan membiayai anak ketiganya disunat.
Tora sudah mengajukan pinjaman ke perusahaan, namun dengan berbagai alasan,
Bag Personalia perusahaan tidak menyetujuinya. Ditengah kebingungannya,
seorang supplier datang dan ingin memberikan uang tanda terima kasih karena Tora
telah membantunya masuk menjadi rekanan perusahaan. Jumlahnya cukup untuk
memenuhi kebutuhannya tsb
Tora berfikir, nggak ada salahnya menerima pemberian tsb., tokh dia tidak meminta.
dan rasanya perusahaan juga tidak dirugikan. Tapi sebelum Tora memutuskan, dia
ingin bertanya terlebih dahulu pada saudara, “apa yang harus dia lakukan ?
Menolaknya kah atau menerimanya ?”
Bina Nusantara University
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Perception of Auditees
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Auditor is a threat
Auditor is only trying to find my weakness/false
Auditor is only giving me additional works
For me, auditor has no added value except problems
Whatever the auditors found, at the end it’s just a matter of money
(UUD)
• Auditors is our partner
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Perception of Auditors
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Auditors’ position is higher than auditees’
Auditors is a person that other should be afraid of
Auditors should be treated and entertained well
Auditors should always be obeyed
Auditors are always right
Bina Nusantara University
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Work relationship problems
• What auditees perceive about auditors and what auditors
perceive about auditees will effect work relationship
between auditors and auditees
• Auditees’ character does not match with auditors’
• Time and other pressures
• Work facilities
• Auditors’ behavior is the most significant influences on the
audit work relationship
Bina Nusantara University
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Character Problems
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Cooperative vs uncooperative
Familiar vs unfamiliar
Opened mind vs closed mind
Tolerance vs intolerance
Cared for vs uncared for
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Exercises
• How to deal with,
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uncooperative auditee
unfamiliar auditee
closed mind auditee
intolerance auditee
uncared for auditee
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Auditors’ behavior
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dress up
working hour
communication skill
interpersonal skill
eating behavior
audit process management (organized vs disorganized)
Bina Nusantara University
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Communication problems
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Misperception
Misunderstanding
Prejudice
Lack of information
Different expectation
Different words/language used
Strange jargons used
Unsuitable way
Unsuitable condition
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Exercise
How to overcome
• Misperception
• Misunderstanding
• Prejudice
• Lack of information
• Different expectation
• Different words/language used
• Strange words/jargons used
• Unsuitable way
• Unsuitable condition
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Misperception
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•
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Understand the thought from his/her point of view
Provide information that he/she might not have.
Explain your point of view clearly
Explain and discuss the discrepancies tactfully
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Misunderstanding
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•
•
•
Understand the thought from his/her point of view
Provide information that he/she might not have.
Explain your point of view clearly
Explain and discuss the discrepancies tactfully
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Prejudice
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•
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Understand why he/she prejudices
Provide information that he/she might not have.
Explain your position/function clearly
Discuss tactfully the matter what he/she is suspicious
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Lack of information
• Understand the thought from his/her point of view
• Provide information that he/she might not have.
• Discuss tactfully the information that he/she has not
understood yet.
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Different Expectation
• Understand his/her expectation
• Provide information that he/she might not have.
• Explain tactfully your function and the consequence of
the matter they deal with.
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Different language/word used
• Understand his/her language/word
• Use the same language/word he/she uses
• Explain tactfully your language/word that he/she does
not understand
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Strange words/jargons used
• Avoid, as much as you can, to use strange
words/jargons. If they should be used as there is no
other suitable words, explain the words/ jargons clearly
and simply
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Unsuitable way
• Understand the character of the person whom you will
have a discussion with.
• Find out the ways what he/she likes and does not like
• Use the way that he/she likes
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Unsuitable condition
• Do not force a person to have a discussion when he/she
is in inconvenient condition or situation
• Wait till the condition is suitable for a discussion.
• Unsuitable can result from unsuitable time, unsuitable
place, or unsuitable environment
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