BAB 12 Audit Investigasi

Introduction

This tutorial provides a step-by-step overview of Chapter 12 of the Audit Investigasi material, as discussed in the video by Warsani Purnama. It aims to enhance your understanding of audit investigations, highlighting key concepts, processes, and best practices relevant to this important aspect of auditing.

Step 1: Understand the Purpose of Audit Investigasi

• Audit Investigasi serves to identify irregularities and ensure compliance with regulations.
• It involves a systematic examination of records, processes, and financial statements.
• Key objectives include:
  • Detecting fraud or mismanagement.
  • Ensuring financial integrity and accountability.

Step 2: Familiarize Yourself with Audit Types

• Differentiate between various types of audits:
  • Compliance Audit: Ensures adherence to laws and regulations.
  • Operational Audit: Evaluates efficiency and effectiveness of operations.
  • Forensic Audit: Investigates specific allegations of fraud.
• Understanding these types will guide your approach to audit investigations.

Step 3: Prepare for the Audit Investigation

• Gather necessary documents and data:
  • Financial statements
  • Internal policies and procedures
  • Previous audit reports
• Establish an audit plan that outlines:
  • Scope of the audit
  • Objectives
  • Methodology to be used

Step 4: Conduct the Audit Investigation

• Follow a systematic approach:
  1. Planning: Define the audit's scope and objectives.
  2. Fieldwork: Collect evidence through interviews, observations, and data analysis.
  3. Analysis: Analyze the collected data to identify discrepancies.
  4. Reporting: Prepare a clear and concise report detailing findings and recommendations.

Step 5: Communicate Findings

• Present the audit findings to relevant stakeholders:
  • Use clear and accessible language.
  • Support findings with evidence and data.
  • Provide actionable recommendations for improvement.

Step 6: Follow Up on Recommendations

• Establish a follow-up mechanism to ensure accountability:
  • Schedule review meetings to assess the implementation of recommendations.
  • Measure the effectiveness of corrective actions taken.

Conclusion

In summary, conducting an effective audit investigation requires a clear understanding of its purpose, familiarization with different audit types, thorough preparation, systematic execution, and effective communication of findings. By following these steps, you will enhance your auditing skills and contribute to better organizational accountability and integrity. Consider diving deeper into each section for more in-depth knowledge and practical application in real-world scenarios.