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EXPOSURE DRAFT IPPF - 2014 · Management and Control, January 2013 •The Role of Internal Auditing in Enterprise-wide Risk Management, January 2009 •The Role of Internal Auditing

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Page 1: EXPOSURE DRAFT IPPF - 2014 · Management and Control, January 2013 •The Role of Internal Auditing in Enterprise-wide Risk Management, January 2009 •The Role of Internal Auditing
Page 2: EXPOSURE DRAFT IPPF - 2014 · Management and Control, January 2013 •The Role of Internal Auditing in Enterprise-wide Risk Management, January 2009 •The Role of Internal Auditing
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AGENDA A. Current IPPF B. The Task Force C. Area of Enhancements:

1. Mission of Internal Auditing 2. Core Principles for the Professional Practice of

Internal Auditing 3. Implementation Guidance & Supplemental

Guidance 4. Addressing Emerging Issues 5. Position Papers 6. Required and Recommended 7. Summary of the Elements of the Proposed

Revised IPPF

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A. CURRENT IPPF

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AuditorInternalIndonesia.Wordpress.com

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• Tujuan, wewenang, & tanggungjawab (1000)

• Independensi & Obyektifitas (1100)

• Keahlian dan Kecermatan Profesional (1200)

• Program jaminan & peningkatan kualitas (1300)

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• Pengelolaan fungsi audit internal (2000)

• Lingkup penugasan (2100)

• Perencanaan penugasan (2200)

• Pelaksanaan penugasan (2300)

• Komunikasi hasil penugasan (2400)

• Pemantauan tindak lanjut (2500)

• Resolusi penerimaan risiko oleh manajemen (2600)

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Position Papers

• The Three Lines of Defense in Effective Risk Management and Control, January 2013

• The Role of Internal Auditing in Enterprise-wide Risk Management, January 2009

• The Role of Internal Auditing in Resourcing the Internal Audit Activity, January 2009

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B. THE TASKFORCE

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• Untuk memahami pengembangan peran profesi audit internal dan harapan pemangku kepentingan secara global

• Untuk mengusulkan IPPF yang wajar dan efektif

• Yang akan mencakup pedoman praktek yang dapat memenuhi kebutuhan profesi selama 8 sampai 10 tahun, baik dalam tataran global maupun lokal

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C. AREA OF ENHANCEMENT

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Untuk memberikan gambaran yang jelas dan ringkas tentang apa yang audit internal cita-citakan dapat dicapai dalam organisasi

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Untuk meningkatkan dan melindungi nilai organisasi dengan memberikan asurans, advis dan wawasan yg obyektif dan

terpercaya dan berbasis risiko, kepada stakeholder.

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Untuk mengartikulasikan elemen kunci yang menggambarkan efektivitas audit internal dan mendukung Standar dan Kode Etik

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IPPF mendukung dikeluarkannya pedoman yang komprehensif dan menyeluruh, namun, membatasi kemampuan untuk memberi bimbingan cepat yang bersifat kurang otoritatif.

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PERBANDINGAN

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CODA

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Kunjungi:

AuditorInternalIndonesia.com

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EOF


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