Pekan ini penulis akan membahas sedikit banyak mengenai time frames. Apa sih time frames itu? Apa pentingnya bagi Auditor Internal? Agar tidak bertanya-tanya lagi mari kita simak versi artikel Englishnya dulu ya. Setelah itu pembahasan dari sudut pandang penulis dari artikel tersebut.
Time Frames: Are You Establishing Them for the Issuance of Audit Reports?
Pamela Edwards-Faulk, CFE
Internal Review Evaluator
U.S. Department of the Army
Fayetteville, N.C.
Internal auditors are viewed by many as an extension of top management. Therefore, it is a good practice to issue timely audit reports to management who are vested in the audit results. Timely audit results show management that not only are auditors committed to improving the deficiencies identified in the audit, but also that they are committed to helping management improve the overall effectiveness and efficiencies of the organization’s operations.
Significant delays and long cycle times often result in management dissatisfaction because memories of the audit can become stale. Internal auditors who don’t ensure that audit results are communicated to management risk developing a negative reputation within their organization. Also, management may develop process action teams to assist with future issues and problems instead of seeking the assistance of internal auditors. Therefore, it is essential that an audit entity plan to issue the audit report or the audit results promptly, or the subsequent report will be of little value to management.
Communicating audit results, whether positive or negative, can be a challenge. The delay of negative results is even more stressful when the information is not conveyed timely. That is why it is imperative that all auditors make it a goal to communicate audit results timely. In accordance with the International Standards for the Professional Practice of Internal Auditing, for managers to take corrective action, audit results need to be current and relevant.
There are alternatives to issuing a formal audit report. Memorandum reports or summary reports can still outline the condition, cause, criteria, effect, and recommendations. This will allow management to issue the report within a number of days as opposed to a number of weeks or months. A memorandum report or summary report is by no means a substitute for the final report; however, it allows management the opportunity to correct the deficiencies identified during the audit prior to receiving the final report. Of course, this is on a case-by-case basis. There are times when a detailed report is required due to the significance of the audit findings.
The establishment of time frames and milestones is twofold; not only is it an effective way to ensure audit reports are conveyed to the organization’s leadership timely, it also will allow audit management to measure the progress of the internal audit department. For example, audit managers and supervisors can make it a standard that all reports will be published within 10 days of completing fieldwork. This is, of course, at the audit manager’s discretion because each audit has its own issues that may prevent an auditor from meeting this goal. Different audit approaches can and should be applied depending on the circumstances. However, it is better to have a standard goal as opposed to issuing reports at random.
Establishing a time frame with specific milestones will ensure audit reports are issued within a reasonable amount of time and will hold auditors accountable to a schedule. Additionally, managers and supervisors can modify the audit report format to help ensure that reports are issued timely. After all, establishing measurable goals within the audit department can provide a standard for measuring its progress.
Unfortunately, auditors are faced with the same challenges of balancing workloads and expectations with limited resources. However, finding opportunities to issue reports with limited resources — particularly for smaller audit entities — is achievable. By performing timely, value-added audits, internal auditors will show their value within their organization. Also, issuing timely audit reports will not only enhance the auditors’ credibility, it also will show management that it can depend upon internal auditors to provide meaningful recommendations.
Posted on Aug 15, 2011 by Tim
Secara sederhananya, pembahasan mengenai audit time frames adalah sebagai berikut:
Auditor Internal bertugas untuk menerbitkan laporan audit tepat waktu
kepada manajemen perusahaan sebagai laporan pertanggungjawanban terhadap hasil
audit di lapangan.
Sumber inspirasi memang bisa dicari dimana saja, tetapi apakah kalian tahu bagian terpentingnya? Karena inspirasi sebagian besar berasal dari khayalan dan mimpi, maka yang terpenting adalah eksekusi dari inspirasi tersebut. Salam sukses untuk semuanya.
Time Frames: Are You Establishing Them for the Issuance of Audit Reports?
Pamela Edwards-Faulk, CFE
Internal Review Evaluator
U.S. Department of the Army
Fayetteville, N.C.
Internal auditors are viewed by many as an extension of top management. Therefore, it is a good practice to issue timely audit reports to management who are vested in the audit results. Timely audit results show management that not only are auditors committed to improving the deficiencies identified in the audit, but also that they are committed to helping management improve the overall effectiveness and efficiencies of the organization’s operations.
Significant delays and long cycle times often result in management dissatisfaction because memories of the audit can become stale. Internal auditors who don’t ensure that audit results are communicated to management risk developing a negative reputation within their organization. Also, management may develop process action teams to assist with future issues and problems instead of seeking the assistance of internal auditors. Therefore, it is essential that an audit entity plan to issue the audit report or the audit results promptly, or the subsequent report will be of little value to management.
Communicating audit results, whether positive or negative, can be a challenge. The delay of negative results is even more stressful when the information is not conveyed timely. That is why it is imperative that all auditors make it a goal to communicate audit results timely. In accordance with the International Standards for the Professional Practice of Internal Auditing, for managers to take corrective action, audit results need to be current and relevant.
There are alternatives to issuing a formal audit report. Memorandum reports or summary reports can still outline the condition, cause, criteria, effect, and recommendations. This will allow management to issue the report within a number of days as opposed to a number of weeks or months. A memorandum report or summary report is by no means a substitute for the final report; however, it allows management the opportunity to correct the deficiencies identified during the audit prior to receiving the final report. Of course, this is on a case-by-case basis. There are times when a detailed report is required due to the significance of the audit findings.
The establishment of time frames and milestones is twofold; not only is it an effective way to ensure audit reports are conveyed to the organization’s leadership timely, it also will allow audit management to measure the progress of the internal audit department. For example, audit managers and supervisors can make it a standard that all reports will be published within 10 days of completing fieldwork. This is, of course, at the audit manager’s discretion because each audit has its own issues that may prevent an auditor from meeting this goal. Different audit approaches can and should be applied depending on the circumstances. However, it is better to have a standard goal as opposed to issuing reports at random.
Establishing a time frame with specific milestones will ensure audit reports are issued within a reasonable amount of time and will hold auditors accountable to a schedule. Additionally, managers and supervisors can modify the audit report format to help ensure that reports are issued timely. After all, establishing measurable goals within the audit department can provide a standard for measuring its progress.
Unfortunately, auditors are faced with the same challenges of balancing workloads and expectations with limited resources. However, finding opportunities to issue reports with limited resources — particularly for smaller audit entities — is achievable. By performing timely, value-added audits, internal auditors will show their value within their organization. Also, issuing timely audit reports will not only enhance the auditors’ credibility, it also will show management that it can depend upon internal auditors to provide meaningful recommendations.
Posted on Aug 15, 2011 by Tim
Secara sederhananya, pembahasan mengenai audit time frames adalah sebagai berikut:
TIME FRAMES
(Kerangka Waktu)
Source by http://commons.wikimedia.org/wiki/File:Xp-loop_with_time_frames.svg
Waktu Pelaporan Hasil Audit
A.
Tepat Waktu
Tujuan agar laporan audit dapat dikomunikasikan oleh
manajemen dengan cara manajemen dapat mengembangkan tim proses aksi untuk
membantu kinerja perusahaan dengan isu-isu dan permasalahan masa depan dari
hasil audit tersebut. Cut off tugas antara manajemen dengan auditor internal
harus jelas.
Akibat +/- :
Ø
Auditor berkomitmen untuk memperbaiki kekurangan
yang diidentifikasi dalam laporan audit. (+)
Ø
Auditor berkomitmen untuk membantu manajemen
untuk meningkatkan keefektifan dan efisiensi opersional organisasi. (+)
B.
Penundaan yang Signifikan dan Waktu Siklus yang
Panjang
Hasil audit tidak dikomunikasikan kepada manajemen
risiko. Hal ini dapat mengembangkan reputasi negatif dalam organisasi.
Akibat +/- :
Ø
Terjadi ketidakpuasan manajemen karena laporan
audit menjadi basi (tidak berguna). (-)
Mengkomunikasikan hasil audit positif maupun negatif secara
tepat waktu menjadi suatu tantangan. Jika mengkomunikasikan hasil audit negatif
ditunda, maka dapat berakibat terhadap meningkatnya stress ketika informasi
audit tersebut tidak disampaikan tepat pada waktunya. Sesuai dengan Standar
Internasional untuk melaksanakan praktik profesional audit internal, tindakan
korektif para manajer terhadap hasil audit harus pada saat ini dan relevan.
Skema alternatif untuk menerbitkan laporan audit
formal yaitu yang pertama adalah laporan memorandum atau laporan ringkasan yang
masih bias menguraikan kondisi, penyebab, kriteria, akibat, dan rekomendasi.
Sehingga dapat memungkinkan manajemenuntuk menerbitkan laporan dalam beberapa
hari daripada beberapa minggu/ bulan. Kedua adalah laporan memorandum/
ringkasan ini bukan berarti menjadi pengganti untuk laporan akhir, namun
memungkinkan manajemen untuk berpeluang memperbaiki kekurangan yang
diidentifikasi selama audit sebelum menerima laporan akhir audit. Laporan
ringkasan yang dimaksud adalah pada kasus per kasus. Ada kalanya laporan rinci
diperlukan karena pentingnya temuan audit.
Pembentukan Time Frame
1.
Cara Efektif Penyampaian Laporan Audit
Memastikan laporan audit telah disampaikan kepada
pimpinan dengan tepat waktu akan memungkinkan manajemen audit untuk mengukur
kemajuan departemen audit internal.
Contoh:
Manajer
audit dan supervisor dapat membuat standar bahwa semua laporan akan diterbitkan
dalam waktu 10 hari dalam menyelesaikan pekerjaan lapangan.
Hal ini tentu saja berdasarkan pada kebijaksanaan
manajer audit karena setiap audit memiliki masalah sendiri yang dapat mencegah
auditor untuk memenuhi tujuan ini. Auditor yang berbeda pendekatan tujuan dapat
dan harus diterapkan tergantung dengan keadaan. Namun, lebih baik untuk
memiliki tujuan standar yang bertentangan dengan menerbitkan laporan secara
acak.
2.
Membangun Kerangka Waktu dengan Cara Tertentu
Memastikan laporan audit yang dikeluarkan dalam jumlah waktu yang wajar dan auditor akan bertanggungjawab terhadap waktunya. Selain itu, manajer dan supervisor dapat memodifikasi format laporan audit untuk membantu bahwa laporan yang dikeluarkan secara tepat waktu. Setelah itu, menetapkan target yang terukur dalam departemen audit dapat memberikan standar untuk mengukur kemajuannya.
Memastikan laporan audit yang dikeluarkan dalam jumlah waktu yang wajar dan auditor akan bertanggungjawab terhadap waktunya. Selain itu, manajer dan supervisor dapat memodifikasi format laporan audit untuk membantu bahwa laporan yang dikeluarkan secara tepat waktu. Setelah itu, menetapkan target yang terukur dalam departemen audit dapat memberikan standar untuk mengukur kemajuannya.
Disayangkan bahwa auditor dihadapkan dengan tantangan
yang sama terhadap keseimbangan beban kerja dan harapan dengan sumber saya
terbatas. Namun, menemukan peluang untuk mengeluarkan laporan dengan sumber
daya yang terbatas terutama untuk entitas audit yang lebih kecil akan dapat
dicapai. Dengan melaporkan laporan audit secara tepat waktu dan audit nilai
tambah, maka auditor internal akan menunjukkan value mereka untuk organisasi
mereka. Menerbitkan laporan audit tepat waktu tidak hanya akan meningkatkan
kredibilitas auditor, tetapi juga akan menunjukkan kepada manajemen bahwa hal
itu dapat tergantung pada auditor internal untuk memberikan rekomendasi yang
berarti.
Pembahasan yang masih sederhana ini, para pembaca dapat menambah maupun mengkritisi tanpa sara terhadap artikel diatas.
Special:
Special:
Terimakasih atas sumber artikel kepada Bpk. Taufik bin Abad selaku Dosen UTY dan saudari Eka Srihartini yang sedang menempuh masa skripsi yang telah berjasa mengirimkan email tersebut kepada penulis.
Quotes:
Quotes:
Sumber inspirasi memang bisa dicari dimana saja, tetapi apakah kalian tahu bagian terpentingnya? Karena inspirasi sebagian besar berasal dari khayalan dan mimpi, maka yang terpenting adalah eksekusi dari inspirasi tersebut. Salam sukses untuk semuanya.
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