WEEK 3 : RESUME

“Audit Evidence and Working Papers”

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A. Gathering Appropriate Audit Evidence

Internal auditors make assessments about audit issues or satisfy their audit objectives
through detailed reviews of what is called audit evidence. A review of equipment contracts for a
smaller manufacturer may not involve more than a very limited number of items where the
auditor can perform a 100% review of the audit evidence, the equipment contract records. In the
early days of internal auditing, 100% examinations of transactions or documents were common
to assess control procedures compliance.

Internal auditors typically selected a sample to develop an audit conclusion. In addition,

they needed some way to review these large masses of computerized data. Audit sampling
techniques can help an internal auditor determine an appropriate sample size and develop an
opinion for audit task.

Audit sampling has two major branches :

1. Statistical, Statistical sampling is a mathematical-based method of selecting

representative items that reflect the characteristics of the entire population. Using the
results of audit tests on the statistically sampled items, an internal auditor can then
express an opinion on the entire group. For example, an auditor could develop a statistical
sample of items in an inventory, test items from that sample for their physical quantity or
value, and then express an opinion on the value or accuracy of the entire inventory.

2. Nonstatistical, Nonstatistical sampling, also called judgmental sampling, is not

supported by mathematical theory and does not allow an internal auditor to express
statistically precise opinions on the entire population. Nevertheless, nonstatistical or
judgmental sampling is often a useful audit tool.
 B. Audit Assessment and Evaluation Techniques

The reasons of questions should auditor use audit sampling is complicated because such
factors as the number or nature of items to be sampled, a lack of technical expertise or computer
software availability to do the sampling, a fear of the mathematical focus of sampling, and the
potential nonacceptance of the sampling results by management. Sampling also is a term that is
frequently misused by internal auditors.

Internal auditors need a process where they should:

 Understand the total population of items of concern and develop a formal sampling plan
regarding the population of items.
 Draw a sample from the population based on that sample selection plan.
 Evaluate the sampled items against audit objectives.
 Develop conclusions for the entire population based on audit sample results.

The reasons that encourage the use of audit sampling and statistical sampling in particular
include:

 Conclusions may be drawn regarding an entire population of data.

 Sample results are objective and defensible.
 Less sampling may be required through the use of audit sampling.
 Statistical sampling may provide for greater accuracy than a 100% test.
 Audit coverage of multiple locations is often more convenient.
 Sampling procedures can be simple to apply.

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C. Internal Audit Documentation Requirements

 Internal auditors has duty to reviewing records, performing analyses based on records,
and interviewing people at all levels in the enterprise to gain information. The information result
have function to develop audit conclusions and to make appropriate recommendations.

Internal audit documentation refers to published audit reports, action plans, and other
materials supporting the reports, audit workpapers, key meeting minutes, computer-assisted audit
tools and techniques (CAATTs) materials, and any other data and information to support an
internal audit. Workpapers are the documents that describe an internal auditor’s work and
provide the basis and understanding for the internal audit. We have moved from printed and
handwritten paper documents to an era where audit work is assembled on laptop computers,
good documentation security and retention procedures are critical. A basic understanding of
these areas should be basic internal auditor CBOK requirements.

Three important aspects of internal audit documentation: process modeling, audit

workpapers, and document management. The internal auditors need to observe operations,
review reports and procedures, and ask questions to develop an understanding of that new
process.

IBK- 2 Pelaporan

 Kertas Kerja Audit

Kertas kerja audit (KKA) merupakan catatan-catatan yang dibuat dan data-data yang

dikumpulkan auditor secara sistematis pada saat melaksanakan tugas audit.

 Manfaat KKA

1. Merupakan dasar penyusunan laporan hasil audit

2. Menjadi alat untuk me-review dan mengawasi hasil audit
3. Sebagai alat pembuktian dari laporan
4. Menjadikan data untuk keperluan referensi
5. Merupakan salah satu pedoman untuk tugas audit berikutnya
  Syarat Penyusunan KKA
1. Lengkap
2. Bebas dari kesalahan
3. Didasarkan ata fakta dan argumentasi yang rasional
4. Sistematis, bersih, mudah dipahami, dan diatur dengan rapih
5. Memuat hal-hal penting yang relevan dengan audit
6. Mempunyai tujuan yang jelas
7. Sedapat mungkin hindari pekerjaan menyalin ulang
8. Disetiap KKA harus mencantumkan kesimpulan hasil audit dan komentar atau reviewer
Bentuk dan Isi KKA

 Bentuk KKA Pada Audit Manajemen

1. Pada sampul KKA ditulis “ Kertas Kerja Audit “ kemudian mengikuti dibawahnya :
Nama objek audit : Tulis nama perusahaan atau unit yang diaudit
Program/ aktivitas yang di audit : Tulis program/aktivitas yang diaudit
Periode audit : Tulis periode program/aktivitas yang diaudit
2. Halaman pertama KKA adalah daftar isi dari KKA tersebut
3. Halaman berikutnya secara berurutan adakah :
a. Daftar symbol audit ( tick mark ) disertai penjelasan
b. Tembusan surat tugas
c. Program kerja audit
d. Kelompok-kelompok kertas kerja

A. Penyajian Laporan yang Menitikberatkan pada Kepentingan Pengguna

Dalam penyajian tahapan ini, auditor mengikuti format sebagai berikut

  Informasi latar belakang.
 Kesimpulan audit disertai dengan bukti-bukti yang cukup untuk mendukung kesimpulan
audit.
 Rumusan rekomendasi.
 Ruang lingkup audit.

B. Penyajian Laporan Mengikuti Arus Informasi

Dalam penyajian ini, auditor memperoleh informasi melalui tahapan berikut:

 Pengumpulan informasi latar belakang pada tahap audit pendahuluan.

 Menetapkan tujuan audit sesungguhnya berdasarkan hassil review dan pengujian
terhadap sistem pengendalian manajemen.
 Pengumpulan bukti bukti audit dan pengembangan temaun berkaitan dengan tujuan
audit, pada tahap audit lanjutan.
 Menarik kesimpulan berdasarkan bukti-bukti temuan
 audit yang berhasil dikumpulkan.
 Merusmuskan rekomendasi.
 Menyatakan ruang lingkup audit yang telah dilakukan.

C. Informasi Latar Belakang

Informasi latar belakang merupakan informasi umum tentang perusahaan dan program
aktivitas yang diaudit.

D. Kesimpulan Dan Temuan Audit

Kesimpulan dalam audit manajemen selalu dibuat berdasarkan temuan-temuan yang

diperoleh pada saat melakukan audit, baik itu temuan yang berhubungan dengan kriteria,
penyebab, maupun akibat.

E. Rumusan Rekomendasi
 Rekomendasi merupakan saran perbaikan yang diberikan oleh auditor atas berbagai
kekurangan dan kelemahan yang terjadi pada program aktivitas yang diaudit.

F. Ruang Lingkup Audit

Ruang lingkup audit menunjukkan berbagai aspek dari program aktivitas yang diaudit dalam
periode dan waktu dari program aktivitas yang diaudit oleh auditor.