1 Pertemuan 10 Department Organization Matakuliah:A0274/Pengelolaan Fungsi Audit Sistem Informasi Tahun: 2005 Versi: 1/1.

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Pertemuan 10Department Organization

Matakuliah :A0274/Pengelolaan Fungsi Audit Sistem Informasi

Tahun : 2005

Versi : 1/1

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Learning Outcomes

Pada akhir pertemuan ini, diharapkan mahasiswa

akan mampu :

• Mahasiswa dapat menjelaskan department organization.

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Outline Materi

• Company Organization– Audit Department Organization– Job Classifications and Descriptions

• Audit department Policies– Confidentiality

• Policy• Discussion

– Orientation (Training)• Objective• Responsibility• Orientation Outline

– Days Off for Extensive Travel Policy– Professional certification Policy

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Company Organization

• Auditors should be aware of their company structure and management organization.

• The positioning of internal audit within a company can vary. There is great debate in the profession that addresses the independence of internal auditing.

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Audit Department Organization

• The audit department organization chart should be included in the manual.

• Another method for improving commitment and team spirit is to include the names of all the department members on a departmental routing slip.

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Job Classifications and Descriptions

• Job descriptions formally define the functions, duties and responsibilities of a position. They also indicate the knowledge and skills required for successful performance. As such, they provide a vehicle for defining different levels on the audit staff and also provide criteria for performance evaluation.

• The Corporate Audit Department currently has three levels of professional job classifications, in addition to the Director of Auditing.

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• They are:– Manager/Director– Senior Auditor– Auditor

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• In addition, there is one administrative position: executive secretary.

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Audit Department Policies

• These would be the minimum policies and every effort should be made to document policies on a case-by-case basis as they arise.

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Confidentiality

• In accordance with the approve Corporate Audit Department Charter under subsection Access and Confidentiality, “in accomplishing his activities, the Director of Auditing and his staff are authorized to have full, free and unrestricted access to all corporation functions, activities, operations, records, data files, computer programs, property and personnel.”

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Policy

• All information known to require or deemed to (by a reasonable person test) require confidentiality should be kept so.

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Discussion

• Corporate Audit Department management is forced to guard their responsibility for staff confidentiality to protect the department’s reputation and credibility. This protection includes present staff, transfers and past employees.

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Orientation (Training)

• Objective

• Responsibility

• Orientation Outline

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Objective

• Provide reasonable assurance that the new employee will become promptly productive.

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Responsibility

• Orientation is the responsibility of the manager to whom the new employee reports.

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Orientation Outline

See Section 5.6

• Information about Sam Pole Company

• Information about The Internal Audit Department of The Company

• Introduction to audit staff personnel and other employees with whom the auditor will work

• Discussion of duties and responsibilities

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• Control of work:– Hours of work– Time reports– Paycheck distribution– Travel regulations– Expense report preparation– Supplies

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• Readings:– Audit manual– Standards– Literature on modern internal auditing– Recent audit reports– See recommended reading list

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Days Off for Extensive Travel Policy

• The following policy for the Internal Audit Department will apply:– One day for each seven consecutive nights in

an international location may be taken off with pay.

– One day for the first 14 consecutive days of domestic (North American) travel may be taken off with pay.

– Such days must be utilized by the end of the calendar year or they are automatically forfeited.

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Professional Certification Policy

• In order the encourage professional development within the Corporate Audit Department at Sam Pole Company, the Company sill support employees who wish to attain a recognized professional certification.

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The EndThe End