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"ABSTRAKLaporan Magang ini membahas mengenai tahapan pengembangan Teknik Audit Berbantuan Komputer TABK pada Sistem Informasi Keuangan SIK di salah satu instansi pemerintah. Laporan ini juga membahas analisis kesesuaian antara tahapan pengembangan TABK yang dilakukan Firma ABC dengan kerangka pengembangan sistem oleh Romney dan Steinbart 2015 . Disimpulkan bahwa ada empat tahapan utama yang dilakukan untuk mengembangkan TABK yaitu Tahap Identifikasi, Tahap Diagnosis, Tahap Desain, dan Tahap Penyampaian. Pada Tahap Identifikasi, Tim Firma ABC memahami proses bisnis utama pada tiap modul yang ada pada SIK. Kemudian, dari setiap proses bisnis tersebut akan disusun risiko, tujuan, dan teknik pengujian TABK pada Tahap Diagnosis. Pada Tahap Desain, kebutuhan data dan script dari masing-masing risiko akan dibuat dan diuji. Tahap terakhir adalah Tahap Penyampaian dimana Tim Firma ABC melakukan presentasi hasil simulasi dan transfer knowledge serta menyampaikan script dan dokumen terkait. Secara umum, disimpulkan bahwa tahapan pengembangan TABK yang dilakukan sudah sesuai dengan kerangka pengembangan sistem oleh Romney dan Steinbart 2015 .

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ABSTRACTThis report discusses the stages phases of the development of Computer Assisted Audit Techniques CAATs of Financial Information System FIS at a government institution. This report also discusses the conformity between the CAATs development as performed by Firma ABC and the system development framework described in Romney and Steinbart 2015 . This report concludes that there are four stages that are used to develop the CAATs, which are Identification Stage, Diagnosis Stage, Design Stage, and Delivery Stage. At Identification Stage, the development team studies system documents in order to understand the business process of each module in the FIS. Then, the team identifies the risks of each business process and develops the audit objective and procedures at Diagnosis Stage. At Design Stage, data requirements and script are developed and tested. The last stage is Delivery Stage in which the team presents the result of the simulation and transfers knowledge to the user. The team also delivers the script and related documents. Overall, the development stages of CAATs are consistent with the aforementioned framework on system development. "

"Penelitian ini menganalisis kesesuaian prosedur pengadaan barang dan jasa pada organisasi XYZ dengan Peraturan Presiden Nomor 16 Tahun 2018. Selanjutnya penulis menganalisis pengendalian internal pada kegiatan pengadaan barang dan jasa berdasarkan unsur pengendalian internal yang tertuang dalam Peraturan Pemerintah Nomor 60 tahun 2008. Penelitian ini merupakan studi kasus dengan menggunakan metode deskriptif kualitatif. Penelitian dilakukan dengan studi pustaka dan wawancara. Dari hasil penelitian ini dapat disimpulkan bahwa prosedur pengadaan barang dan jasa yang telah dilakukan di organisasi XYZ belum sepenuhnya sesuai pada Peraturan Presiden No 16 tahun 2018. Penelitian ini juga menunjukkan bahwa pengendalian internal pada pengadan barang dan jasa telah dilaksanakan memenuhi kelima unsur sistem pengendalian intern pemerintah. Namun masih terdapat kelemahan pada beberapa unsur pengendalian internal.

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This study aims to analyze the compliance of the procedures for the procurement of goods and services in the XYZ organization with Presidential Regulation No. 16 of 2018. Furthermore, the authors analyzes the internal control in the procurement of goods and services based on internal control elements of Government Regulation Number 60 of 2008. This study is a study case using qualitative descriptive method. The study was conducted with literature review and interviews.

The results of this study is that the procedures for the procurement of goods and services at the XYZ organization are not fully comply with Presidential Regulation No. 16 of 2018. These research also shows that internal control of the procurement of goods and services has been carried out fulfilling the five elements of government internal control systems. However, there are still several obstacles in the element of internal control."

"Laporan ini membahas mengenai proses audit atas piutang usaha dari perusahaan yang bergerak dalam industri manufaktur untuk produk tekstil, dalam kasus ini adalah PT XYZ. Secara lebih rinci, dibahas mengenai pengendalian internal secara keseluruhan, PSAK No. 7 mengenai pihak-pihak berelasi, PSAK No. 10 mengenai transaksi dalam mata uang asing, PSAK No. 23 mengenai pengakuan pendapatan, prosedur audit, dan temuan hasil audit piutang usaha PT XYZ. Berdasarkan proses audit yang dijalankan tim audit KAP, dapat diambil kesimpulan bahwa piutang usaha PT XYZ telah disajikan secara wajar dan sesuai dengan Standar Akuntansi Keuangan (SAK) yang berlaku umum.

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The report describes the audit process of trade receivables that incurred by company engaged in manufacturing industry for textile product, in this case is PT XYZ. Furthermore the report describes the internal control, PSAK 7 about related parties, PSAK 10 about transaction in foreign currency, PSAK 23 about the revenue recognition, audit procedure, and findings from the trade receivables audit on PT XYZ. Based on the audit process that applied by the public accountant firm, can be concluded that trade receivables account of PT XYZ has been fairly presented in accordance with the generally accepted accounting principles and standards."

"Laporan magang ini disusun untuk membahas evaluasi prosedur audit sistem informasi yang dilakukan oleh KAP TCN terhadap PT OXE sebuah perusahaan yang bergerak di bidang pelayanan angkutan umum berbasis kereta api untuk kereta api bandara. Audit sistem informasi dilakukan sebagai bagian dari proses audit laporan keuangan PT OXE pada tahun 2021 yang meliputi pengujian untuk mengetahui risiko dan efektivitas pengendalian internal terkait teknologi informasi khususnya yang berhubungan dengan proses penyusunan laporan keuangan Perusahaan. Dalam audit tersebut dilakukan pengujian terhadap pengendalian umum dan pengendalian aplikasi. Berdasarkan evaluasi yang dilakukan, proses audit sistem informasi yang dilakukan KAP TCN terhadap PT OXE telah sesuai dengan teori dari Hunton, Bryant and Bagranoff (2004).

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This internship report discusses the evaluation of information system audit procedures carried out by KAP TCN on PT OXE, a company engaged in rail-based public transportation services for airport trains. The information system audit is carried out as part of the audit process for PT OXE's financial statements for the year 2021. This information system audit includes conducting tests to determine the risks and effectiveness of internal controls related to information technology, especially those related to the process of preparing the Company's financial statements. In this audit, general controls as well as application controls are tested. Based on the evaluation conducted, the information system audit process conducted by KAP TCN for PT OXE has been carried out according to the theory by Hunton, Bryant and Bagranoff (2004)."

"Information technology (IT) has been developing rapidly throughout the last decade. Many organizations have been using computerized information system in their operations and preparing the financial statement. Hence, in the computerized information system environment, the quality of information is being questioned since accurate and reliable information is crucial. in view of that, people then seek professional assurance towards information that is provided by a computerized system. In order to provide such assurance, accounting firms such as KAP XYZ provide the information system (IS) audit. The IS audit is conducted as part of the financial audit and it is crucial for financial audit since its outcome provides an assurance that the computerized information system has been designed and operated to produce reliable data. Thus, the employment of IS audit increases the level of assurance in the financial audit. The employment of IS audit influences the financial audit process. However, the influence is significant only in the financial audit engagement involving client with complex IT environment. In such case, IS audit procedures influence the financial audit procedures and cause a change in the flow of financial audit process. This thesis tries to link the role of financial and IS auditors in the audit engagement involving client with complex IT environment. The link is illustrated into process flowcharts which are derived from several sources such as from literature as well as from practitioner, that is, KAP XYZ, one of the big four accounting firms in Indonesia."

"Laporan magang ini membahas mengenai proses audit atas persediaan PT XYZ untuk periode yang berakhir pada 31 Desember 2013. Secara lebih rinci, dibahas mengenai kebijakan akuntansi, tahapan-tahapan audit, prosedur-prosedur audit yang digunakan, hasil audit, serta kesesuaiannya dengan teori auditing. Berdasarkan hasil audit, dijelaskan bahwa penyajian dan penilaian akun persediaan PT AH telah disajikan sesuai dengan Pernyataan Standar Akuntansi Keuangan yang berlaku, serta prosedur audit yang telah dijalankan memberikan keyakinan bahwa akun persediaan PT XYZ telah disajikan secara wajar.

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This report is aimed to explain the audit process of inventory at PT XYZ for the period ended December 31st 2013. Furthermore, this report mentions the accounting policy, the audit processes, the implemented audit procedures, the audit results, and its relevancy with the auditing theory. In terms of the result obtained from the audit process, PT XYZ has complied with the Indonesian Financial Accounting Standards for the disclosure and valuation of its inventory. In addition, the audit procedures, which are applied by the public accountant firm, have proven a reasonable assurance that the inventory accounts have been fairly disclosed."

"Pendekatan terbaru dari proses audit internal adalah dengan memasukkan konsep manajemen risiko ke dalam prose audit internal. Audit internal dituntut untuk mengerti analisis risiko yang akan berguna dalam proses pengambilan keputusan tentang apa yang akan dilakukan, berapa banyak waktu dan sumber daya yang dibutuhkan dari suatu kegiatan audit dan hal - hal penting yang perlu dilaporkan sehingga audit internal dapat memberikan nilai tambah bagi perusahaan. PT XYZ adalah salah satu perusahaan yang telah menerapkan proses audit internal berbasis risiko. Tujuan dari penelitian ini adalah untuk memperoleh gambaran tentang efektifitas peranan audit, proses manajemen risko serta proses audit internal berbasis risiko pada PT XYZ. Metode yang digunakan dalam penelitian ini adalah metode analisis deskriptif, dimana data diperoleh peneliti, dianalisis dan dibandingkan dengan beberapa teori yang ada. Berdasarkan hasil penelitian, peneliti menyimpulkan bahwa Departemen Audit Internal PT XYZ masih belum bekerja secara efektif. Proses pengendalian risiko di perusahaan di bagi kedalam tiga bagian dimana pengendalian risiko operasional perusahaan merupakan tanggung jawab dari pihak Audit Internal. Jika dilihat dari tiga garis pertahanan manajemen risiko, proses manajemen risiko yang diterapkan oleh perusahaan masih belum sesuai. Auditor terlibat dalam penyusunan perencanaan strategi dan proses manajemen risiko secara langsung. Hal ini membuat proses audit berbasis risiko belum berjalan optimal di dalam perusahaan. Namun, metode risk based internal audit yang dilakukan dapat membantu auditor untuk memfokuskan sumber daya yang dimiliki untuk area audit yang berisiko tinggi sehingga risiko tersebut dapat dikelola dengan baik. PT.XYZ memakai program dokumentasi audit berbasis risiko yang dapat membantu kinerja proses audit.

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The latest approach of internal audit process is to include the concept of risk management into the internal audit process. Internal audit are required to understand risk analysis that would be useful in the decision making process about what to do, how much time and resources required of an audit activities and important things that need to be reported so that internal audit can add value to the company. PT. XYZ is one of the company that has implemented a risk based internal audit processes. The purpose of this research is to gain an overview of the role of audit effectiveness, process of risk management, and risk based internal audit process in PT XYZ. The method used in this study is a descriptive analysis, in which the researchers obtained data is analyzed and compared with several existing theories.

Based on the research, concluded that the Internal Audit Department at PT. XYZ still not working effectively. The process of risk management in the company is classified into three parts where the company's operational risk management is the responsibility of the Internal Audit. Based on The Three Lines of Defense in risk management, risk management process adopted by the company is still not appropriate. Auditors involved in the preparation of strategic planning and risk management processes directly. This makes the risk based audit process is not optimal in the company. However, methods of risk based internal audit can assist auditors to focus its resources on high-risk audit areas so that these risks can be managed properly. PT. XYZ using a risk based audit program documentation that can help the performance of the audit process."

"Laporan magang ini bertujuan untuk mengevaluasi prosedur audit yang dilaksanakan oleh tim audit KAP ABC atas akun persediaan Hotel XYZ. Prosedur audit yang dilakukan adalah untuk memperoleh bukti audit yang cukup dan untuk menguji asersi pada akun persediaan Hotel XYZ yaitu: existence, accuracy, dan completeness. Evaluasi terhadap prosedur audit yang telah dilaksanakan oleh tim audit KAP ABC pada akun persediaan Hotel XYZ dilakukan dengan membandingkan prosedur-prosedur tersebut dengan standar audit dan standar akuntansi yang berlaku seperti SA 501 dan Pernyataan Standar Akuntansi Keuangan (PSAK) 14. Berdasarkan evaluasi yang telah dilakukan, prosedur audit yang telah dilakukan sudah sesuai dengan standar-standar yang berlaku.

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This internship report aims to evaluate the audit procedures carried out by the audit team of KAP ABC on the inventory account of Hotel XYZ. The audit procedure performed is to obtain sufficient audit evidence and to test the assertions in the inventory account of Hotel XYZ, namely: existence, accuracy, and completeness. An evaluation of the audit procedures that have been carried out by the KAP ABC audit team on the inventory account of Hotel XYZ is carried out by comparing these procedures with applicable audit standards and accounting standards such as SA 501 and Statement of Financial Accounting Standards (PSAK) 14. Based on the evaluation that has been carried out, the audit procedures that have been carried out are in accordance with applicable standards."

"Laporan magang ini membahas evaluasi prosedur audit internal atas pendapatan dengan standar audit internal Sawyer yang dilakukan oleh Departemen Internal Audit PT ABC kepada anak usahanya, yaitu PT XYZ untuk periode 1 Januari hingga 30 September 2021. PT XYZ merupakan perusahaan yang bergerak di bidang pariwisata dengan mengelola hotel, villa, dan kawasan pariwisata. Terdapat tiga jenis pendapatan pada PT XYZ, yaitu Residensial, Infrastruktur, dan Jasa. Dari bulan Januari hingga September 2021, Pendapatan Jasa berkontribusi sekitar 90% dari total pendapatan sehingga siklus pendapatan yang dibahas dipusatkan pada Pendapatan Jasa. Evaluasi difokuskan pada prosedur vouching dan pembuatan draft laporan internal audit. Vouching bertujuan untuk mengumpulkan dan mendapatkan bukti-bukti audit dan draft laporan internal audit bertujuan untuk melaporkan hasil audit. Berdasarkan evaluasi yang telah dilakukan, didapat bahwa prosedur audit internal sudah sesuai dengan standar yang berlaku. Selain itu, pada laporan magang juga dibahas mengenai refleksi diri dari pengalaman atas kegiatan magang. Hasil evaluasi menyimpulkan bahwa kemampuan pengoperasian Microsoft Excel dan pengetahuan dasar audit dalam menjalankan aktivitas magang sudah baik. Adapun hal yang belum berjalan baik, yaitu pengetahuan audit secara praktikal dan kemampuan berkomunikasi. Laporan magang ini juga membahas mengenai rencana tindak lanjut dari refleksi diri yang telah dilakukan.

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This internship report discusses the evaluation of internal audit procedures on income with Sawyer's internal audit standards carried out by the Internal Audit Department of PT ABC to its subsidiary, namely PT XYZ for the period January 1 to September 30, 2021. PT XYZ is a company engaged in the tourism sector by managing hotels, villas, and tourism areas. There are three types of income at PT XYZ, namely Residential, Infrastructure, and Services. From January to September 2021, Service Revenues contributed about 90% of total revenue so that the revenue cycle discussed is centered on Service Revenues. The evaluation focused on the vouching procedure and drafting of the internal audit report. Vouching aims to collect and obtain audit evidence and the draft internal audit report aims to report audit results. Based on the evaluation that has been done, it is found that the internal audit procedures are in accordance with applicable standards. In addition, the internship report also discusses self-reflection from the experience of internship activities. The evaluation results concluded that the ability to operate Microsoft Excel and basic audit knowledge in carrying out internship activities was good. The things that have not gone well are practical audit knowledge and communication skills. This internship report also discusses the follow-up plan of the self-reflection that has been done."