1 Pertemuan 23 Managing The Effectiveness of The Audit Department Matakuliah:A0274/Pengelolaan Fungsi Audit Sistem Informasi Tahun: 2005 Versi: 1/1

2 Learning Outcomes Pada akhir pertemuan ini, diharapkan mahasiswa akan mampu : Mahasiswa dapat menunjukkan hubungan antara quality assurance, continuous improvement system for internal auditor dan marketing fungsi audit dalam mengatur efektivitas dalam department audit.

3 Outline Materi Introduction Corporate Governance

4 Introduction The internal audit functions should be more than activities as prescribed by management and professional organizations. By choice, the internal audit department can be a “world-class” entity – achieving excellence and maintaining it. But that will only happen with a great deal of commitment and effort.

5 In order to achieve the status of a world- class entity, and to be as effective as possible, internal audit will need to address issues such as corporate governance, quality assurance, continuous improvement systems and marketing the internal audit function.

6 Corporate Governance Effective corporate governance is a synergy between internal auditors, the board of directors, senior management and external auditors.

7 One emerging model has been proposed by the Corporate Governance Center at Kennesaw State University in Kennesaw, Georgia; it has been endorsed by the IIA.

8 Their model of principles includes: –Interaction. –Board Purpose. –Board Responsibilities. –Independence. –Expertise. –Meetings and Information. –Leadership. –Disclosure. –Committees. –Internal Audit.

9 In addition the IIA recommends: –Internal Controls. –Internal Audit Function. –Internal Audit Independence. –Internal Audit Professionalism.

10 The End