1. 1 Pertemuan 21 Audit Reporting Matakuliah:A0274/Pengelolaan Fungsi Audit Sistem Informasi Tahun: 2005 Versi: 1/1

2. 2 Learning Outcomes Pada akhir pertemuan ini, diharapkan mahasiswa akan mampu : Mahasiswa dapat menunjukkan audit reporting.

3. 3 Outline Materi Report to Management

4. 4 The report to management should summarize the activities of the department in the interim since the last report to management.

5. 5 These activities should include audits performed and since the last report to management.

6. 6 All department administrative activities including quality assurance,personal development programs and participation in other company-sponsored programs should be considered.

7. 7 Communications with management is a very important element of an internal audit function.

8. 8 It is more important than in some other operations because the management issues and output of the audit function are more qualitative than quantitative.

9. 9 In a manufacturing or distribution operation, one can measure the output in units and analyze it in many ways.

10. 10 Audit functions have a lot of control over the quantity and quality of the work they perform.

11. 11 However, it is difficult for management to understand the issues involved in running a successful audit function and producing quality audit reports.

12. 12 Audit management has a number of opportunities to express their issues and report on activities.

13. 13 The End