Developing Operational Review Programme for Managerial and Audit

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DEVELOPING OPERATIONAL REVIEWPROGRAMME for MANAGERIAL and

AUDIT USE



RUANG LINGKUP

• Apa yang dimaksud SAPGs?







FORMAT SAPGs

• A title page• The risk/control issue•

System interface



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.



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



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



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



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.



• Definisi : suatu sistem, proses, aktivitas ataufungsi tertentu didalamnya mungkin tedapatsejumlah paparan resiko.

• Contohnya adalah tentang pengukuran daftargaji.

MENGUKUR RESIKO



Mengukur Efektivitas Pengendalian

• produk dari dua dimensi• Metode Matematika Sederhana dan Metode

ICQ



Pendekatan Resiko dan Evaluasi

Pengendalian• metode matriks pengendalian



Perkembangan dari Contoh Matriks

Pengendalian • Indentifikasi Ancaman• Identifikasi Pengendalian•

Penererapan



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 -



2 PERHITUNGAN AKHIR

Sebagai kesimpulan, terdapat 2 perhitungan :

1. Perhitungan Both scores

2. Perhitungan Risk scores



?

?

? ? ?

? ?

? ?



Perhitungan Both Scores

Apa itu Both scores??

Rumus :

B – (5 – T) = Both

B : Best scores

T : Test scores





? ? ? ? ?



Perhitungan Risk Scores

Apa itu Risk Scores??

Rumus :

Type x Size x (125 - B)

B : Penjumlahan dari Both score pangkat 3



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







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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Developing Operational Review Programme for Managerial and Audit

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