eAudit Readiness Toolkit_HFM AD13

8/13/2019 eAudit Readiness Toolkit_HFM AD13

1/17

Comparison Summary

RV13 RV12

PT Hakuhodo Indonesia RV13 PT Hakuhodo Indonesia RV13 Q1 Q2 PT Hakuhodo Indonesia RV1

Gross benchmark Gross benchmark Gross benchmark

Budget revenue FY 2013 287,568,444,648

71,892,111,162 49,352,041,670 143,420,017,214

M (2%) 1,437,842,223 M 2!" #$%&'('&$33 2&$)$&(''&3(( M (2%)

PM (75%) 1,006,489,556 PM %*!" (#3&*2'&(1% 2&1*1&3''&2*$ PM (75%)

AMPT (5%) 71,892,111 +MPT *!" (#&3*2&'(2 1(3&(2'&'1% AMPT (5%)

Ra,iona-e .or ,he benchmark used/

There!re, "e #!n#$uded tht &t &' !re r!r&te t! deter&ne the $nned ter&$&t* +'ed !n gr!'' eth!d (t!t$ revenue)

e u'ed the #tu$ revenue u t 30 -une 2013 ' the gr!'' +en#hr./

e 'e$e#ted h&gher er#entge (2%) due t! #t!r' ' !$$!"

!n#entrt&!n ! !"ner'h& &n '$$ nu+er ! "e$$ &n!red &nd&v&du$'

! de+t e&'t ' ! 30 -une 2013

n$* e" etern$ u'er' ! the !n*' &nn#&$ 'tteent

e u'ed 75% er#entge &n deter&n&ng the ter&$&t* !r PM +'ed !n the !$$!"&ng #!n'&dert&!n'

The !n* &' "re !n ##!unt&ng tretent tht 'h!u$d +e d!ted nd the rev&$&ng $" (&n#$ud&ng tt&!n)

B'ed !n h&'t!r$ rev&!u' ud&t, the !n* &' "e$$ nged nd n! '&gn&nt &''ue (ter&$ &''tteent' !r #!ntr!$ de&en#&e')

RV13

PT Harka, 0i,rah Mahir RV13 PT Harka, 0i,rah Mahir RV13 Q1 Q2 PT Harka, 0i,rah Mahir RV1

Gross benchmark Gross benchmark e, benchmark

Budget revenue FY 2013 92,416,633,412

23,104,158,353 1,357,188,767 14,601,613,491 6,6

M (2%) 462,083,167 M (2%) 27,143,775 292,032,270 M 1'!"

PM (75%) 346,562,375 PM (75%) 13,571,888 219,024,202 PM %*!"

AMPT (5%) 23,104,158 AMPT (5%) 1,357,189 14,601,613 +MPT *!"

Ra,iona-e .or ,he benchmark used/

e $&ed net n''et' (net +'&') ' the +en#hr. +'ed !n the !$$!"&ng #!n'&dert&!n

The !n* "' ne"$* e't+$&'hed nd 'trted the&r !ert&!n$ #t&v&e' '&n#e -u$* 2012, thu' the&r #urrent revenue nd PBT #!u$d n!t rere'ent the #tu$ #!nd&t&!n '&n#e !n

There!re, "e #!n#$uded tht &t &' !re r!r&te t! deter&ne the $nned ter&$&t* +'ed !n net r!#h (net ''et' 'hre #&t$ $e'' ##uu$ted de&t)

(n!te' #tu$ revenue nd PBT re '&gn&nt$* d&eren#e "&th +udget -ne#13/ Thu', "e #!u$d n!t u'e e't&t&!n revenue nd PBT ' du'tent +en#hr. ter&$&t* !r :2

e u'ed the net ''et' ! !n* r! the&r &nn#&$ 'tteent' ' ! 30 -une 2013/

e 'e$e#ted h&gher er#entge (2%) due t! #t!r' ' !$$!"

!n#entrt&!n ! !"ner'h& &n '$$ nu+er ! "e$$ &n!red &nd&v&du$'

! de+t e&'t ' ! 31 Mr#h 2013

n$* e" etern$ u'er' ! the !n*' &nn#&$ 'tteent

e u'ed 75% er#entge &n deter&n&ng the ter&$&t* !r PM +'ed !n the !$$!"&ng #!n'&dert&!n'

The !n* &' "re !n ##!unt&ng tretent tht 'h!u$d +e d!ted nd the rev&$&ng $" (&n#$ud&ng tt&!n)

B'ed !n h&'t!r$ rev&!u' ud&t, the !n* &' "e$$ nged nd n! '&gn&nt &''ue (ter&$ &''tteent' !r #!ntr!$ de&en#&e')

ude, re4enue 052'13

+c,ua- re4enue up ,o31 March 2'13

+c,ua- re4enue up ,o3' 6une 2'13

+c,o

Budget revenue er =urter(+en#hr.) > ?4 =urter A#tu$ revenue u t! 31 Mr#h2013 (+en#hr.) A#tu$ revenue u t! 31 Mr#h2012 (+en#hr.)

e $&ed ,o,a- re4enue ross"' the +en#hr. +'ed !n the !$ $!"&ng #!n'&dert&!n

The !n* +u'&ne'' re'u$t &' deend&ng !n v!$ue ! revenue trn'#t&!n', the gr!'' rg&n nd PBT &' n!r$$* th&n (' the #!'t ! t! r!du#t&!n h!u'e, te$ev&'&!n, nd !ther edv$ue)/

ude, re4enue 052'13

+c,ua- re4enue up,o 31 March 2'13

+c,ua- re4enue up,o 3' 6une 2'13

Budget revenue er =urter(+en#hr.) > ?4 =urter

A#tu$ revenue u t! 31 Mr#h2013 (+en#hr.)

et ''et' ' ! 31 Mr#h 2013(+en#hr.)

esari1/:1 u'&ng 50% '&n#e the !n*' revenue re#!gn&t&!n 'h!u$d +e ''e'"hether &t 'h!u$d +e #t ' r&n#&$ (gr!'') !r gent (net)/ There!re "eu'ed 50% ' er#entge &n deter&n&ng PM/


2/17

PT Harka, 0i,rah Mahir

7e,ermina,ion sini.ican, and non sini.ican, accoun,

+s o. 3' 6une 2'13

in .u-- amoun, o. I7R"

+ccoun,s

C5 p-annin

-n -un 20136 !nth'

a-ance shee,

1 Cash and cash equivalent 11,651,860,767

2 Trade Receivables 6,818,073,106

3 Other receivables 41,304,238

5 Work in process 2,632,272,943

6 Prepaid Taxes 36,937,267

7 Prepaid expenses, current portion 497,300,719

8 Fixed assets, net PPE 1,967,905,7989 Fixed assets, net (accum depre PPE (330,683,900)

10 !e"erred Tax #ssets

11 $on% term prepaid rental 1,446,990,567

12 Other non current assets 284,871,505

13 Trade Pa&ables (11,067,988,508)

14 Other Pa&ables (250,082,272)

15 #dvance receipt "rom customer (3,228,181,376)

16 Taxes Pa&ables (77,160,545)

17 #ccrued expenses (5,000,000)

18 Provision "or PE' Obli%ation

19 )hare capital (10,002,000,000)

21 #ccumulated de"icit Retained Earnin%s (416,420,309)

Income s,a,emen,

1 ;evenue (B&$$&ng) Med& (7,709,749,727)

2 ;evenue (B&$$&ng) !n Med& (6,891,863,764)

+1 !'t ! B&$$&ng (B) Med& 6,711,965,939

+2 !'t ! B&$$&ng (B) !n Med& 4,741,942,437

#1 P @$r&e' nd $$!"n#e' 909,116,757

#2 P ere#&t&!n nd !rt&Ct&!n 200,974,481

#3 P @u+'#r&t&!n nd dt ur#h'&ng 4,150,000

#4 P ;ent$ nd ut&$&t&e' 325,331,485

#5 P Advert&'eent 60,767,089

#6 P Trve$ nd Trn'!rtt&!n 77,966,272

#7 P !unt&!n 128,203,940

#8 P e @u$&e' 44,992,199

#10 P Pr!e''&!n$ Fee' 472,304,578

#11 P ntert&nent nd rere'entt&!n 25,061,114


3/17

#12 P Dn+&$$+$e een'e' 8,628,205

#15 P ;e&r nd &ntenn#e 133,120,880

#14 P ther' 85,844,678

d E, net (92,757,205)

e1 En#!e t een'e #urrent

e2 En#!e t een'e deerred

urrent r!&t ($!'') 764,000,642

Ctrl -


4/17

P5 p-annin

-n -un 2012 Sini.ican,8 S9MS9S :s,ima,e8 C : + V ; P6 !nth'

5es S v v v

5es S v v v v

o MS

o MS

o MS

o MS

o MSo MS

o MS

o MS

o MS

5es S v v v

o MS

o MS

o MS

o MS

o MS

o MS

o MS

5es MS v v v

5es MS v v v

5es MS v v v

5es MS v v v

o MS

o MS

o MS

o MS

o MS

o MS

o MS

o MS

o MS

o MS


5/17

o MS

o MS

o MS

o S

o MS

o MS

-


6/17

0inancia- +udi,

process proram

Advert&'&ng ;evenue, Pur#h'e' 'h nd #'h e=u&v$ent'

Advert&'&ng ;evenue ;evenue nd trde re#e&v+$e'

Advert&'&ng Pur#h'e' Trde *+$e'



Advert&'&ng Pur#h'e' !'t ! +&$$&ng

Advert&'&ng Pur#h'e' !'t ! +&$$&ng


7/17


8/17

2013 Aud&t ;ed&ne'' T!!$.&t

!ntr!$' te't&ng Pge 8

Preparin .or e+

Samp-e Con,ro- Tes,

C;TR;


9/17

2013 Aud&t ;ed&ne'' T!!$.&t

!ntr!$' te't&ng Pge 9

udIT 2'13

in +na-ysis

=a-k,hrouh8 C : + V ; P

Mnu$ Y J!"er Y Y

Mnu$ Y J!"er Y Y

Mnu$ Y J!"er Y Y

Mnu$ Y J!"er Y Y

Mnu$ Y J!"er Y Y

Mnu$ Y J!"er Y Y Y

Mnu$ Y J!"er Y Y

Mnu$ Y J!"er Y Y

Mnu$ Y J!"er Y Y

Mnu$ Y J!"er Y Y

mbered ,o/!ntr!$' r!#edure' #!ver $$ the ''ert&!n' &dent&&ed &n *!ur @&gn&nt A##!unt' An$*'&'H hen

h' +een &dent&&ed IE need' t! +e er!redH !n'&der re$&n#e !n #!ntr!$' te'ted &n r&!r *er'H

eve$ !ntr!$'K

+sser,ions co4eredby T;:

a,ure o. Con,ro-Manua-& +u,oma,ed&

Manua- >i,h an+u,oma,edComponen,"

To eTes,ed8

Risk o.0ai-ure

+n,i?.raud

Con,ro-8

Tes, o. ;pera,in:..ec,i4eness(''ue' TE

ee#t&ve)


10/17

2010 Aud&t ;ed&ne'' T!!$.&t

Preparin .or e+udIT 2'13

Samp-e Subs,an,i4e Tes,in +na-ysis

S@ST+TIV: T:STIG ; + P+G:

C


11/17

2010 Aud&t ;ed&ne'' T!!$.&t

C; Cu,?o.. Tes,

Trade Payab-es

Trde P*+$e' 0-uc,ua,ion +na-ysis o. +P

Per.orm +P Turno4er

Per!r AP turn !ver n$*'&'/+P Con.irma,ion

Search .or @nrecorded


12/17

2010 Aud&t ;ed&ne'' T!!$.&t

T 21 T 23 T 26 T 4(2)


13/17

Pge 13 ! 17

196056682/$' ? -!+ $$!#t&!n

PT Harka, 0i,rah mahir

6ob +--oca,ion and 0i-e Sec,ions

Re4ie> 3' 6un 2'13

=P re. 6ob 7escrip,ion

Q2?2'13

:..ie


14/17

MAIN

Materiality

Utk semua account bikin:

A Lead Schedule and update nature --> nature P

" #ie up detail ke $L

% &lu' analysis dan turno(er--> kcuali belo) AM

* #ambahan procedure -> ika nature acc ada hi

+ $ak usah di(ouched kecuali kalo si!ni,ikan

I, amount account in current year belo) PM in

Per,orm ,luctuation analysis:

"/S 01 2une 3140 (s 04 March 3140

01 2une 3140 (s 01 2une 3143

I/S Apr-2un 3140 (s 2an-Mar 3140

Apr-2un 3140 (s "ud!et Apr-2un 3140

Apr-2un 3140 (s Apr-2un 31432an-2un 3140 (s "ud!et 2an-2un 3140

2an-2un 3140 (s 2an-2un 3143

01-2un-40

"asis Net Assets 415

"enchmark *+,*-,.+,/+0

Materiality *,+*,-.,+/*

PM 1-*,/-*,2./

AMP# 2.,+0.,*+.

Note:

* Please consider )ith %A2+ PY. same impleme. *on6t delete nature o, account ,rom prior year

/ %opy SP# #ahunan %orporate ta' &Y 3143

$uidance per account:

%ash bank time deposit

*

. Check revaluation cash 3 cash equivalent (non 4

/ Check time deposit, i" an& ne5 or rene5al (scan

+;uity

* Obtain ne5 6o6, i" an&, durin% #pr78un .+*/ an

. Check i" an& chan%es in 'O! or ):E compositio

/ Pe"orm reconciliation RE

#a'ation

* Compare outstd% W:T balance 5ith ;$, obtain d. Check tax based reconciliation (notes < Compan&

/ =pdate tax assessment, i" an&

C4T 3 !T# !T$

AP #rade and ad(ance $


15/17


16/17

!n dihilan!kan

P# !ak usah

h risk dan abo(e PM

le(el account> ust obtain list and tie up #". update nature. and per,orm ,luct in lead schedule

ntation or error could happen7P 8e(en the amount in %Y is belo) than AMP#9

R balance

lease

summari9e it

ata per month and tie up to )PTonl& per"ormed

d Outstandin% invoice (consider amount above #6PT

/

*/ P6 and >"luctuation above than *+>

al&sis "or those amount above than */ P6

balance

" F# (i" an&

r &ear

scan)

lculate)


17/17

'

or &earB

standin% #R (more than /months

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