1. 1 Pertemuan 19 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 Corporate Audit Report Process –Draft Reports –Draft to Auditee –Inclusion of Auditee comments Audit Report Responses Additional Procedures.

4. 4 Corporate Audit Report Process The Corporate Audit Report is perhaps the most significant product of the audit function.

5. 5 The objectives of the report process include: –To ensure the development of comprehensive and accurate reports –To provide guidelines resulting in timely issuance of final reports –To provide the opportunity to convey additional related information to readers of the report

6. 6 Since the audit report is the most significant product issued by the Audit department, the report format should be carefully considered. The purpose of the summary report is to provide, in brief presentation format, the essence of the scope and results of the audit.

7. 7 Draft Reports The audit report process begins with a review of the tentative audit recommendations work-sheets prepared during the audit performance process. Each individual page contains comments accumulated during the audit process. The manager will review all comments in conjunction with his review of the workpapers, ensuring that all comments are adequately supported.

8. 8 The audit manager will begin the preparation of the summary audit report. Information regarding the scope and highlight sections will be based on information contained within the planning, status and summary memos as well as the detailed finding and recommendation report. The director of Auditing will review the draft and provide input.

9. 9 Draft to Auditee Various practices regarding distribution of draft audit reports to auditee exist within the internal auditing profession.

10. 10 Inclusion of Auditee Comments The Audit Manager will be advised of any final changes to the report and will have the report dated, processed and transmitted in final form for signature and reproduction.

11. 11 Each auditor will develop and implement procedures to attain the objectives outlined above and ensure that the total audit process is completed for both this department and the public accountants. In addition to monitoring and accounting for responses, each manager is responsible for evaluating them to determine that satisfactory management action has or will be taken. Management recommendations issued by the public accountants require similar responses from appropriate division or department management.

12. 12 Additional Procedures The following amplifies the policies covering the distribution of public accountants’ reports and related responses to ensure that they are distributed properly: –Reports of Independent (Public) Accountants –Management Responses

13. 13 Audit Report Responses The objectives of monitoring audit report responses are: –To provide a framework to monitor, obtain and evaluate such responses from audited units –To enable the Director of Auditing to report on the adequacy of responses to, as appropriate, senor management and the Audit Committee

14. 14 The End