KONTRAK PERKULIAHAN INTERNAL AUDIT (333455/AK30)

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1 KONTRAK PERKULIAHAN INTERNAL AUDIT (333455/AK30) Pengajar: 1. Dr.H.Widi Hidayat, SE., M.Si., Ak., CA., CMA. (PJMK) 2. Drs. Hendarjatno, M.Si., Ak., CMA. 3. Dra. Yustrida Bernawati, M.Si., Ak., CMA. 4. Dra. Iswajuni, M.Si., Ak. CMA. 5. Dr. Ardianto, SE., M.Si., Ak. CMA. 6. Dr. Debby Ratna D, SE., M.Sc. Ak. CMA. 7. Drs. Hartono, MM., Ak., CMA Semester : Genap Tahun : Beban Studi : 3 SKS Hari Pertemuan/ Jam : Lihat Jadual Ruang Pertemuan : Lihat Jadual Surabaya, 29 Februari 2016 Perwakilan /Koordinator Kelas PJMK, (... ) (Dr. H. Widi Hidayat, SE., M.Si., Ak., CA.,CMA.) 1

2 PROGRAM STUDI S-1 AKUNTANSI FAKULTAS EKONOMI DAN BISNIS - UNIVERSITAS AIRLANGGA KONTRAK PERKULIAHAN Deskripsi Mata Kuliah : Mata kuliah ini membahas tentang audit internal dan cara bekerja auditor internal. Tujuan Instruksional Umum : Setelah menyelesaikan perkuliahan ini mahasiswa mampu, mengerti dan mahir sebagai auditor internal sehingga mempunyai kompetensi keahlian berkarya Metode Kuliah : Pemberian materi perkuliahan dengan metode tatap muka, pemberian tugas perorangan maupun kelompok, diskusi (pembahasan) dan presentasi. Penilaian Prestasi : Mekanisme Penilaian Ketentuan lain yang harus dipenuhi Item Penilaian Bobot 1. Mahasiswa wajib hadir 75 % Ujian Tengah Semester 40 % Ujian Akhir Semester 60 % -Ujian tertulis 65 % -Tugas perorangan 15 % -Tugas kelompok 10 % -Keaktifan di kelas 5 % 2. Toleransi keterlambatan hadir setiap tatap muka adala 15 menit 3. Telpon Selular harus dimatikan selama selama waktu perkuliahan 4. Setiap tugas harus dikumpulkan sesuai dengan waktu yang telah ditentukan -Softskills 5 % Total 100 % 2

3 Bacaan : 1. Brink s Modern Internal Auditing, oleh Robert Moeller, 7 th Ed.John Wiley & Sons, Inc ; Standar Profesi Audit Internal, oleh Konsorsium Organisasi Profesi Auditor Internal, Sarbanes-Oxley and the New Internal Auditing Rules, Oleh Robert R.Moeller, John Wiley & Sons, Inc ; Kasus-Kasus yang terjadi dalam praktek Audit Internal di Indonesia Rencana Kuliah Minggu Pokok Bahasan Sub Pokok Bahasan Bacaan ke 1 Pengenalan Audit No Internal Audit: An Overview Internal 2 Memahami Audit Internal 3 Standar Profesi Audit Internal 2.1.Founding of Internal Auditing 2.2. Internal Auditing s Common Body of Knowledge 2.3.Sarbanes-Oxley and Beyond. 3.1.Kode etik 3.2.Standar atribut 3.3.Standar kinerja No.1, Chap 1, 2 & 4. No.3. No.2. No.1, Chap 8 4 Internal Audit Charter dan Audit Committee 5 Internal Control Framework : The COSO Standard 6 Risk Management : COSO ERM 7 Performing Effective Internal Audits 4.1.Audit Charter : Audit Committee and Management Authority 4.2.Role of the Audit Committee 4.3.Audit Committee s Financial Expert and Internal Audit 4.4.Audit Committee Responsibilities for Internal Audit 4.5.Whistleblower Programs and Codes of Conduct 5.1.Importance of Effective I/C 5.2.I/C Standards : Background 5.3.I/C Standard 5.4.COSO I/C Framework 5.5.Other Dimensions of the COSO I/C 6.1.Risk Management Fundamentals 6.2.COSO ERM : Enterprise Risk Management 6.3.COSO ERM : Key Elements 6.4.Other Dimensions of COSO ERM : Enterprise Risk Objective 7.1.Organizing and Planning Internal Audits 7.2.Internal Audit Preparatory Activities 7.3.Starting the Internal Audit No. 1 Chap 12 &

4 8 Audit Programs and Establishing The Audit Universe 7.4.Developing and Preparing Audit Programs 7.5.Performing the Internal Audit 7.6.Wrapping Up the Field Engagement Internal Audit 7.7.Performing an Individual Internal Audit UJIAN TENGAH SEMESTER (UTS) 8.1.Defining the Scope and Objectives of the Internal Audit Universe 8.2.Assesing Internal Audit Capabilities and Objectives 8.3.Audit Universe Time and Resource Limitations 8.4. Selling the Audit Universe to the Audit Committee and Management Internal Audit Key Competencies 10 Documenting Results through Process Modeling and Workpapers 11 Reporting Internal Audit Results 9.1.Importance of Internal Audit Key Competencies 9.2.Internal Auditors Interview Skills 9.3.Analytical Skills 9.4.Testing and Analysis Skills 9.5.Internal Auditor Documentation Skills 9.6.Recommending Results and And Corrective Actions 9.7.Internal Auditor Communication Skills 9.8.Internal Auditor Negotiation Skills 9.9.Internal Auditor Commitment to Learning 10.1.Internal Audit Documentation Requirements 10.2.Process Modeling for Internal Auditors 10.3.Internal Audit Workpapers 10.4.Internal Audit Document Records Management 10.5.Importance of Internal Audit Documentation 11.1.Purposes and Types of Internal Audit Reports 11.2.Published Audit Reports 11.3.Internal Audit Reporting Cycle 11.4.Effective Internal Audit Communications Opportunities 11.5.Audit Reports and Understanding the People in Internal Auditing

5 12 Ethics and Whistleblower Programs 13 Fraud Detection and Prevention 14 Professional Certifications and Internal Auditors as Enterprise Consultant DOSEN PENGAMPU : 12.1.Enterprise Ethics, Compliance, and Covernance 12.2.Enterprise Codes of Conduct 12.3.Whistleblower and Hotline Functions 12.4.Auditing the Enterprise s Ethics Functions 12.5.Improving Corporate Covernance Practices 13.1.Understanding and Recognizing Fraud 13.2.Red Flags : Fraud Detection Signs for Internal Auditors 13.3.Public Accounting s Role in Fraud Detection 13.4.IIA Standards for Detecting and Investigating Fraud 13.5.Fraud Investigation for Internal Auditors 13.6.Information Technology Fraud Prevention Processes 13.7.Fraud Detection and the Internal Auditor 14.1.Certified Internal Auditor Responsibilities and Requirements 14.2.Beyond the CIA : Other IIA Certifications 14.3.Standards for Internal Audit as an Enterprise Consultant 14.4.Launching an Internal Audit Internal Consulting Capability 14.5.Ensuring an Audit and Consulting Separation of Duties 14.6.Consulting Best Practices 14.7.Expanded Internal Audit Services to Management UJIAN AKHIR SEMESTER (UAS) 1. Drs. Hendarjatno, M.Si., Ak., CMA., CA. (PJMK) 2. Ade Palupi, SE., MPPM., Ak., Ph.D. 3. Dr. Ardianto, SE., M.Si., Ak., CMA., CA. 4. Dra. Iswajuni, M.Si., Ak., CMA., CA. 5. Prof. Dr. Widi Hidayat, SE., M.Si., CMA., CA. 6. Dina Heriyati, SE., Mfor.Accy. 7. Drs. Hartono, MM., Ak., CMA., CA & 28. 5