1 Pertemuan 16 Audit Performance 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 audit performance.

3 Outline Materi Workpapers –Control –Retention –Headings –Permanent Files: Contents and Format –Current Files: Contents and Format

4 Workpapers Workpapers serve mainly to aid the auditor in conducting work and provide important support for the auditor’s opinion. Before preparation, give consideration to the objectives for creating your workpapers. Only information supporting your objectives should be included.

5 Other factors to consider in developing workpapers are: –Control –Retention –Headings –Permanent files: contents and format –General organization –Detailed workpaper section organization –Indexing and cross referencing –Referencing –Standard tick marks

6 Control For Corporate audit purposes, workpapers are confidential documents used to support our conclusions. During working hours, workpapers should be retained in a controlled, orderly fashion. That is, they should not be left lying around the work area or left out in the auditee’s office where they can be seen, handled or misplaced by the auditee employees. In the office, workpapers should be filed in secured cabinets.

7 Retention The retention period for both workpapers and reports is five years. If an exception arises in which the retention period is to be extended beyond this period, a notation indicating the destruction date should be boldly printed on the outside cover or the workpaper binder or on the face of the report.

8 Headings In order to standardize Corporate Audit workpaper headings.

9 Permanent Files: Contents and Format Permanent files are to be used for documents that will be needed in audits for a number of years. The binder should be labeled “Permanent Folder” and contain an index showing the contents of the folder. Permanent files should be economical in content.

10 Current Files: Contents and Format The criterion for determining whether information should be included either in the permanent file of the current file is the useful life of the information. Place information into the permanent file if the usefulness of the information is longer than two years. The majority of information obtained during an audit usually applies to the current year and will only be used for comparison and guidance in the subsequent year.

11 The End