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8/12/2019 Developing Operational Review Programme for Managerial and Audit
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DEVELOPING OPERATIONAL REVIEWPROGRAMME for MANAGERIAL and
AUDIT USE
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RUANG LINGKUP
• Apa yang dimaksud SAPGs?
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FORMAT SAPGs
• A title page• The risk/control issue•
System interface
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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 andimplemented; (b) To ensure that accurate sales performance data is obtained and monitored against the authorisedtargets; (c) To ensure that the performance of the sales function is subject to ongoing monitoring and that anyshortcomings are satisfactorily addressed; (d) To ensure that the organisation's marketing and performance objectivesare met; (e) To ensure that adequate sales staff are engaged and effectively managed to maximise their performanceand achieve the defined quotas; (f) To ensure that sales staff are suitably trained to adequately represent thecompany and its products; (g) To ensure that significant fluctuations in margins, sales volumes, and revenuegeneration are accurately reported to management; and (h) To ensure that the sales function operating costs are justified in relation to performance achievements.
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Seq. Risk/ControlIssue
CurrentControl/Measure
WP
Ref.
Effective
Yes / No
Compliance
Testing
Substantive
Testing
Weakness
to Report
1 Key Issues
1.1 What measuresare in place to
ensure thatmanagementare keptinformed ofproductionactivities as thebasis for theirdecision
making?
Regularmanagement report
(type PRO78X)produced andcirculated to unitmanagers. Contentsare reviewed,discussed, andsigned off at weeklyteam meetings.
FlowChart
PRD04page 8
yes WP: Test No.23 Reports
for October1997
examined -no evidence
ofexaminationor review by
management
WP: Test No.54 October &
Novemberreports
examined indetail - 13
instances ofproduction
shortfallreported withno apparent
follow-upaction
Recommend to management
that they ensurethat this control
is applied asdefined in the procedures
manual and thatall reports aremonitored for
evidence ofaction taken to
address reported problems.Discussed &agreed withProductionManager01.03.98
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System interface
System
SAPG Ref. Input Source Output Target
System
SAPG Ref. Input Source OutputTarget
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
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RESIKO DALAM AUDIT OPERASIONAL
• The nature of risk • Mengukur Risiko•
Mengukur Efektivitas Pengendalian• Sebuah Matriks Pengendalian Pendekatan
Resiko dan Evaluasi Pengendalian•
Perkembangan dari Contoh MatriksPengendalian
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THE NATURE OF RISK
• Definisi : Fungsi dari pertanyaan• Bentuk pengungkapan yang berhubungan
dengan risiko dapat didefinisikan sebagaikejadian yang tidak di inginkan atau hasil yangakan dicegah oleh manajemen.
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• Definisi : suatu sistem, proses, aktivitas ataufungsi tertentu didalamnya mungkin tedapatsejumlah paparan resiko.
• Contohnya adalah tentang pengukuran daftargaji.
MENGUKUR RESIKO
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Mengukur Efektivitas Pengendalian
• produk dari dua dimensi• Metode Matematika Sederhana dan Metode
ICQ
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Pendekatan Resiko dan Evaluasi
Pengendalian• metode matriks pengendalian
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Perkembangan dari Contoh Matriks
Pengendalian • Indentifikasi Ancaman• Identifikasi Pengendalian•
Penererapan
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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
Skala test score dalam matrix :• 5 100% terpenuhi• 4 80%•
3 60%• 2 40%• 1 20%• 0 -
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2 PERHITUNGAN AKHIR
Sebagai kesimpulan, terdapat 2 perhitungan :
1. Perhitungan Both scores
2. Perhitungan Risk scores
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?
?
? ? ?
? ?
? ?
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Perhitungan Both Scores
Apa itu Both scores??
Rumus :
B – (5 – T) = Both
B : Best scores
T : Test scores
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8/12/2019 Developing Operational Review Programme for Managerial and Audit
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? ? ? ? ?
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Perhitungan Risk Scores
Apa itu Risk Scores??
Rumus :
Type x Size x (125 - B)
B : Penjumlahan dari Both score pangkat 3
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Risk Score Scale
Konversi hasil perhitungan dari Risk scoreskedalam skala sbagai berikut :
Hasil Perhitungan Skala> 1500 4
751 - 1500 3
1 - 750 2
≤ 0 1
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8/12/2019 Developing Operational Review Programme for Managerial and Audit
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Daftar penanya
• Mayco defrio kelompok 11• Mahendra taufik kelompok 7• Aditya R kelompok7• Pramesti N kelompok 4• Andre hardib kelompok 1• Mochamad A.H kelompok7• Giska N kelompok 5• Anindyarta kelompok6• Anisa agni kelompok10•
Abdurohman kelompok 5• Willyza P kelo`mpok 5
• Mita S kelompok10• Tantra iklas kelompok2• Konny kelompok10• Inna R kelompok12• Leditya J kelompok2• Annasia kelompok2• Naila R kelompok2• Tito A kelompok11• Donny K kelompok5•
Ayu fitria kelompok10• Fahry M kelompok5• Taufik kelompok11• Bagas kelompok6
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