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DEVELOPING

OPERATIONAL REVIEW
PROGRAMME for
MANAGERIAL and
AUDIT USE
RUANG LINGKUP
• Apa yang dimaksud SAPGs?
PRAKTEK
MENGGUNAKAN
SAPGs
• Management and
administration
• Financial and accounting
• Personel
• Procurement
• Stock and material handeling
PRAKTEK
MENGGUNAKAN
SAPGs
• Producting/manufacture
• Marketing and sales
• After sales support
• Research and development
• Information technology
• contracting
FORMAT SAPGs
• A title page
• The risk/control issue
• System interface
Halaman judul SAPG
SAPG Ref.: ​0706 ​Function: ​Marketing & Sales ​Activity/System: ​Sales Performance &
Monitoring
Company: Division: Country: Site:
Audit Ref.: Date: Completed by: Reviewed by:
Control Objective(s): ​(a) To ensure that realistic and accurate sales forecasts, targets
and quotas are calculated, authorised and implemented; (b) To ensure that accurate
sales performance data is obtained and monitored against the authorised targets; (c) To
ensure that the performance of the sales function is subject to ongoing monitoring and
that any shortcomings are satisfactorily addressed; (d) To ensure that the organisation's
marketing and performance objectives are met; (e) To ensure that adequate sales staff
are engaged and effectively managed to maximise their performance and achieve the
defined quotas; (f) To ensure that sales staff are suitably trained to adequately
represent the company and its products; (g) To ensure that significant fluctuations in
margins, sales volumes, and revenue generation are accurately reported to
management; and (h) To ensure that the sales function operating costs are justified in
relation to performance achievements.
Substantive Seq. Risk/Control
Current
WP
Effective
Compliance Issue
Control/Measure
Ref.
Yes / No
Testing
Testing
Weakness
to Report
1 Key Issues
1.1 ​What measures
are in place to ensure that management are kept informed of production
activities as the basis for their decision making?
Regular management report (type PRO78X) produced and circulated to
unit managers. Contents are reviewed, discussed, and signed off at weekly
team meetings.
Flow Chart PRD04 page 8
yes ​WP: Test No.
23 Reports for October 1997 examined - no evidence of examination or
review by management
WP: Test No. 54 October & November reports examined in detail - 13
instances of production shortfall reported with no apparent follow-up action
Recommend to management that they ensure that this control is applied as defined in
the procedures manual and that all reports are monitored for evidence of action taken to
address reported problems. Discussed & agreed with Production Manager 01.03.98
System interface
System
SAPG Ref. Input Source Output Target
System
Output ​
SAPG Ref. Input Source ​ Target
Management Information 0103 Stock Control 0501
Treasury 0201 Warehousing / Storage 0502
General Ledger & Management A/Cs 0205 Sales Performance/Monitoring 0706
Budgeting & Monitoring 0207 Warranty Arrangements 0801
Bank Accounts / Arrangements 0208 Maintenance and Servicing 0802
VAT Accounting (where applicable) 0209 Spare Parts and Supply 0803
Inventories 0211
Product / Project Accounts 0212
Financial Information & Reports 0214

RESIKO DALAM AUDIT


OPERASIONAL
• ​The nature of risk
• ​Mengukur Risiko
• ​Mengukur Efektivitas
Pengendalian
• ​Sebuah Matriks
Pengendalian Pendekatan
Resiko dan Evaluasi
Pengendalian
• ​Perkembangan dari Contoh
Matriks ​Pengendalian
THE NATURE OF RISK
• Definisi : Fungsi dari
pertanyaan
• Bentuk pengungkapan yang
berhubungan ​dengan risiko
dapat didefinisikan sebagai
kejadian yang tidak di inginkan
atau hasil yang akan dicegah
oleh manajemen.
MENGUKUR RESIKO
• Definisi : suatu sistem, proses,
aktivitas atau ​fungsi tertentu
didalamnya mungkin tedapat
sejumlah paparan resiko.
• Contohnya adalah tentang
pengukuran daftar gaji.
Mengukur Efektivitas
Pengendalian
• produk dari dua dimensi
• Metode Matematika Sederhana
dan Metode ​ICQ
Sebuah Matriks
Pengendalian
Pendekatan Resiko dan
Evaluasi ​Pengendalian
• metode matriks pengendalian
Perkembangan dari
Contoh Matriks
Pengendalian
• Indentifikasi Ancaman
• Identifikasi Pengendalian
• Penererapan
Best and Test Scores
Skala ​best scores ​dalam matrix :
• 5 Akan menghilangkan resiko apabila diikuti (100%
efektif)
• 4 80%
• 3 60%
• 2 40%
• 1 20%
• 0 Tidak ada efek
​ alam matrix :
Skala ​test score d
• 5 100% terpenuhi
• 4 80%
• 3 60%
• 2 40%
• 1 20%
•0-

2 PERHITUNGAN
AKHIR
Sebagai kesimpulan, terdapat 2
perhitungan :
1. Perhitungan ​Both ​scores
2. Perhitungan ​Risk ​scores
?

? ​? ? ?
??
??

Perhitungan ​Both
Scores
❑ Apa itu ​Both s​ cores??
❑ Rumus :
B – (5 – T) = Both
B :​ ​Best ​scores ​T :​ ​Test ​scores
EXPOSURES ​B ​C ​D
A
E
Mana​gement ​Information ​S​ystem
Ab​breviated ​Example ​Matrix ​Exposures​: ​A ​Unable ​to ​maintain​/​amend ​the ​MIS ​B
Inaccurate​, ​incomplete​, ​or o
​ ut ​of ​date ​information ​C ​Data ​corruption ​D
Inaccurate ​system ​parameters​, ​variables ​and ​assumptions ​E ​Leak ​of
sensitive ​company ​data​-competitive di​s​advantage,
malpractice

Calculated Ri​sk Sc​ore


Risk

Type Size
4 ​3
6 ​3
5 ​2
Scale 3 (6 is the most serious) ​Size (3 is the maximum) ​CON​TROLS ​Syste​m
specification is documented and any amendments are updat​ed ​and ve​rified
​ oth
Best ​Test B

90% of data input ​is via f​eed​er systems direct ​interfa​ces—thus minimising
keying errors
Best Tes​t ​Both
3

S​ystem ac​ce​ss is c​ontrolled by user-ID and ​pass​word​. Access syste​m is ​maintain​e​d by


the ​sy​st​e​m​s administrator
Best Test

Both

Best
S​tanding data and parame​ters ​a​re entered and ​verified by the financial
accountant prior to the use of the MIS
Test ​Both
Ac​cess ​to ​sta​nding data and para​met​e​rs is ​further protected by the use ​of an additional
(higher level) pas​swor​d control ​system
Best ​Test
Both

Inherent Risk (Size) Score [5 is worst risk; 1 best] – ​Overall Control Score [5 is
worst risk; 1 best] –
?????

Perhitungan ​Risk
Scores
​ cores??
❑ Apa itu ​Risk S
❑ Rumus :
Type x Size x (125 - B)
B :​ Penjumlahan dari ​Both ​score
pangkat 3
Risk ​Score Scale
Konversi hasil perhitungan dari
Risk ​scores ​kedalam skala
sbagai berikut :
Hasil Perhitungan Skala
> 1500 4 751 - 1500 3 1 - 750 2 ​≤ 0 1
EXPOSURES ​B ​C ​D
A
E
Mana​g​ement ​Informatio​n ​Sy​ste​m ​Abbreviated ​Example Matrix ​Exposures​: ​A
Unable ​to ​maintain​/​amend ​the ​MIS ​B ​Inaccurate​, ​incomplete​, ​or ​out ​of ​date
information ​C ​Data ​corruption ​D ​Inaccurate ​system ​parameters​, v​ ariables ​and
assumptions
Leak ​of ​sensitive ​company ​data​-​competitive d
​ isadvantage​, ​malpractice

Calculated Ris​k ​Score


R​isk
14 ​23 ​3

Type ​Si​ze
4 ​3
6 ​3
5 ​2
4 ​2
6 ​2
Scale ​3 ​(6 ​is ​the ​most ​serious​) ​Size ​(​3 ​is ​the ​maximum​) ​CONTROLS
Sys​t​e​m ​s​peci​fication ​is ​document​e​d ​and ​any ​amendments ​are ​updated ​and ​verified
5
Best ​Test ​Both
155

90​% ​of ​data ​input ​is ​via ​feeder ​systems ​direct ​int​e​rfaces​-thus minimising
keying errors
​ oth
Best ​Test B
3

Best
System ​access is ​controlled by u​ser-ID an​d ​passw​or​d​. Acces​s sy​ste​m is m​aintained by the
s​ystem​s administrator
Tes​t
4
Both
2

Standing data and parameters are entered and ​verified by the financial accountant
prior to the ​use of t​he MIS
Best ​Test Both

Acce​ss to s​tanding data and param​eters ​i​s ​further prot​ecte​d by the use of an
additional ​(higher level) ​passw​ord contro​l system
Best Tes​t ​Both

Inherent Risk (S​ize) ​Score [5 is worst risk; 1 best] – ​Overall Control Score (5 is
worst risk; 1 best] –

Thank y​ ​ou

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