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Persandingan Standar Baru (Edisi 2011) dan Exiiting (edisi 2009)

Posted on: January 1, 2011

Persandingan Standar Baru (Edisi 2011) dan Exiiting (edisi 2009)
No Standard # NEW EXISTING
1 1000 – Purpose, Authority, and Responsibility The internal audit charter establishes the internal audit activity’s position within the organization, including the nature of the chief audit executive’s functional reporting relationship with the board The internal audit charter establishes the internal audit activity’s position within the organization,
2 1100 – Independence and Objectivity Independence is the freedom from conditions that threaten the ability of the internal audit activity or the chief audit executive to carry out internal audit responsibilities in an unbiased manner Independence is the freedom from conditions that threaten the ability of the internal audit activity or the chief audit executive to carry out internal audit responsibilities in an unbiased manner
3 1110 – Organizational Independence Interpretation:
Organizational independence is effectively achieved when the chief audit executive reports functionally to the board. Examples of functional reporting to the board involve the board:
• Approving the internal audit charter;
• Approving the risk based internal audit plan;
• Receiving communications from the chief audit executive on the internal audit activity’s performance relative to its plan and other matters;
• Approving decisions regarding the appointment and removal of the chief audit executive; and
• Making appropriate inquiries of management and the chief audit executive to determine whether there are inappropriate scope or resource limitations.

4 1312 – External Assessments Interpretation:
A qualified reviewer or review team demonstrates competence in two areas: the professional practice of internal auditing and the external assessment process. Competence can be demonstrated through a mixture of experience and theoretical learning. Experience gained in organizations of similar size, complexity, sector or industry, and technical issues is more valuable than less relevant experience. In the case of a review team, not all members of the team need to have all the competencies; it is the team as a whole that is qualified. The chief audit executive uses professional judgment when assessing whether a reviewer or review team demonstrates sufficient competence to be qualified. Interpretation:
A qualified reviewer or review team consists of individuals who are competent in the professional practice of internal auditing and the external assessment process. The evaluation of the competency of the reviewer and review team is a judgment that considers the professional internal audit experience and professional credentials of the individuals selected to perform the review. The evaluation of qualifications also considers the size and complexity of the organizations that the reviewers have been associated with in relation to the organization for which the internal audit activity is being assessed, as well as the need for particular sector, industry, or technical knowledge.
5 1321 – Use of “Conforms with the International Standards for the Professional Practice of Internal Auditing” Interpretation:
The internal audit activity conforms with the Standards when it achieves the outcomes described in the Definition of Internal Auditing, Code of Ethics, and Standards. The results of the quality assurance and improvement program include the results of both internal and external assessments. All internal audit activities will have the results of internal assessments. Internal audit activities in existence for at least five years will also have the results of external assessments. —
6 2000 – Managing the Internal Audit Activity Interpretation:

• The individuals who are part of the internal audit activity demonstrate conformance with the Code of Ethics and the Standards.

The internal audit activity adds value to the organization (and its stakeholders) when it provides objective and relevant assurance, and contributes to the effectiveness and efficiency of governance, risk management, and control processes. Interpretation:

• The individuals who are part of the internal audit activity demonstrate conformance with the Code of Ethics and the Standards.

7 2010 – Planning 2010.A2 – The chief audit executive must identify and consider the expectations of senior management, the board, and other stakeholders for internal audit opinions and other conclusions. —
8 2070-External Service Provider and Organizational Responsibility for Internal Auditing 2070 – External Service Provider and Organizational Responsibility for Internal Auditing
When an external service provider serves as the internal audit activity, the provider must make the organization aware that the organization has the responsibility for maintaining an effective internal audit activity.
Interpretation
This responsibility is demonstrated through the quality assurance and improvement program which assesses conformance with the Definition of Internal Auditing, the Code of Ethics, and the Standards. —
9 2110 – Governance 2110.A2 – The internal audit activity must assess whether the information technology governance of the organization sustains and supports the organization’s strategies and objectives. 2110.A2 – The internal audit activity must assess whether the information technology governance of the organization sustains and supports the organization’s strategies and objectives.
10 2210 – Engagement Objective 2110.C12210.C2 – Consulting engagement objectives must be consistent with the overall organization’s values, strategies, and objectives goals of the organization 2110.C1 – Consulting engagement objectives must be consistent with the overall values and goals of the organization
11 2120 – Risk Management 
•Relevant risk information is captured and communicated in a timely manner across the organization, enabling staff, management, and the board to carry out their responsibilities.
The internal audit activity may gather the information to support this assessment during multiple engagements. The results of these engagements, when viewed together, provide an understanding of the organization’s risk management processes and their effectiveness. 
•Relevant risk information is captured and communicated in a timely manner across the organization, enabling staff, management, and the board to carry out their responsibilities.

12 2120.A1 – The internal audit activity must evaluate risk exposures relating to the organization’s governance, operations, and information systems regarding the:
• Reliability and integrity of financial and operational information;
• Effectiveness and efficiency of operations and programs;
• Safeguarding of assets; and
• Compliance with laws, regulations, policies, procedures, and contracts.
2120.A1 – The internal audit activity must evaluate risk exposures relating to the organization’s governance, operations, and information systems regarding the:
• Reliability and integrity of financial and operational information;
• Effectiveness and efficiency of operations;
• Safeguarding of assets; and
• Compliance with laws, regulations, and contracts.

13 2130 – Control 2130.A1 – The internal audit activity must evaluate the adequacy and effectiveness of controls in responding to risks within the organization’s governance, operations, and information systems regarding the:
• Reliability and integrity of financial and operational information;
• Effectiveness and efficiency of operations and programs;
• Safeguarding of assets; and
• Compliance with laws, regulations, policies, procedures, and contracts. 2130.A1 – The internal audit activity must evaluate the adequacy and effectiveness of controls in responding to risks within the organization’s governance, operations, and information systems regarding the:
• Reliability and integrity of financial and operational information;
• Effectiveness and efficiency of operations;
• Safeguarding of assets; and
• Compliance with laws, regulations, and contracts.
14 2130.A2 – Internal auditors should ascertain the extent to which operating and program goals and objectives have been established and conform to those of the organization. 2130.A2 – Internal auditors should ascertain the extent to which operating and program goals and objectives have been established and conform to those of the organization.
15 2130.A3 – Internal auditors should review operations and programs to ascertain the extent to which results are consistent with established goals and objectives to determine whether operations and programs are being implemented or performed as intended. 2130.A3 – Internal auditors should review operations and programs to ascertain the extent to which results are consistent with established goals and objectives to determine whether operations and programs are being implemented or performed as intended.
16 2220 – Engagement Scop 2130.C12220.C2 – During consulting engagements, internal auditors must address controls consistent with the engagement’s objectives and be alert to significant control issues 2130.C1 – During consulting engagements, internal auditors must address controls consistent with the engagement’s objectives and be alert to significant control issues
17 2130.C21 – Internal auditors must incorporate knowledge of controls gained from consulting engagements into evaluation of the organization’s control processes. 2130.C2 – Internal auditors must incorporate knowledge of controls gained from consulting engagements into evaluation of the organization’s control processes.
18 2400 – Communicating Result Internal auditors must communicate the engagement results of engagements Internal auditors must communicate the engagement results
19 2410 – Criteria for Communication 2410.A1 – Final communication of engagement results must, where appropriate, contain the internal auditors’ overall opinion and/or conclusions. When issued, an opinion or conclusion must take account of the expectations of senior management, the board, and other stakeholders and must be supported by sufficient, reliable, relevant, and useful information.
Interpretation:
Opinions at the engagement level may be ratings, conclusions, or other descriptions of the results. Such an engagement may be in relation to controls around a specific process, risk, or business unit. The formulation of such opinions requires consideration of the engagement results and their significance 2410.A1 – Final communication of engagement results must, where appropriate, contain internal auditors’ overall opinion and/or conclusions.
20 2450 – Overall Opinion When an overall opinion is issued, it must take into account the expectations of senior management, the board, and other stakeholders and must be supported by sufficient, reliable, relevant, and useful information.
Interpretation: The communication will identify:
• The scope, including the time period to which the opinion pertains;
• Scope limitations;
• Consideration of all related projects including the reliance on other assurance providers;
• The risk or control framework or other criteria used as a basis for the overall opinion; and
• The overall opinion, judgment, or conclusion reached.

The reasons for an unfavorable overall opinion must be stated —
21 Glossary Add Value
Value is provided by improving opportunities to achieve organizational objectives, identifying operational improvement, and/or reducing risk exposure through both assurance and consulting services.
The internal audit activity adds value to the organization (and its stakeholders) when it provides objective and relevant assurance, and contributes to the effectiveness and efficiency of governance, risk management, and control processes. Add Value
Value is provided by improving opportunities to achieve organizational objectives, identifying operational improvement, and/or reducing risk exposure through both assurance and consulting services.

22 Adequate Control Present if management has planned and organized (designed) in a manner that provides reasonable assurance that the organization’s risks have been managed effectively and that the organization’s goals and objectives will be achieved efficiently and economically.
Adequate Control Present if management has planned and organized (designed) in a manner that provides reasonable assurance that the organization’s risks have been managed effectively and that the organization’s goals and objectives will be achieved efficiently and economically.

23 Chief Audit Executive
Chief audit executive is a senior position within the organization responsible for internal audit activities. Normally, this would be the internal audit director. In the case where internal audit activities are obtained from external service providers, the chief audit executive is the person responsible for overseeing the service contract and the overall quality assurance of these activities, reporting to senior management and the board regarding internal audit activities, and follow-up of engagement results. The term also includes titles such as general auditor, head of internal audit, chief internal auditor, and inspector general.
Chief audit executive describes a person in a senior position responsible for effectively managing the internal audit activity in accordance with the internal audit charter and the Definition of Internal Auditing, the Code of Ethics, and the Standards. The chief audit executive or others reporting to the chief audit executive will have appropriate professional certifications and qualifications. The specific job title of the chief audit executive may vary across organizations Chief Audit Executive
Chief audit executive is a senior position within the organization responsible for internal audit activities. Normally, this would be the internal audit director. In the case where internal audit activities are obtained from external service providers, the chief audit executive is the person responsible for overseeing the service contract and the overall quality assurance of these activities, reporting to senior management and the board regarding internal audit activities, and follow-up of engagement results. The term also includes titles such as general auditor, head of internal audit, chief internal auditor, and inspector general.

24 Control Environment
The attitude and actions of the board and management regarding the significance importance of control within the organization… Control Environment
The attitude and actions of the board and management regarding the significance of control within the organization…
25 Information Technology Governance
Consists of the leadership, organizational structures, and processes that ensure that the enterprise’s information technology sustains and supports the organization’s strategies and objectives. Information Technology Governance
Consists of the leadership, organizational structures, and processes that ensure that the enterprise’s information technology sustains and supports the organization’s strategies and objectives.
26 Independence
The freedom from conditions that threaten objectivity or the appearance of objectivity. Such threats to objectivity must be managed at the individual auditor, engagement, functional, and organizational levels.
The freedom from conditions that threaten the ability of the internal audit activity to carry out internal audit responsibilities in an unbiased manner. Independence
The freedom from conditions that threaten objectivity or the appearance of objectivity. Such threats to objectivity must be managed at the individual auditor, engagement, functional, and organizational levels.
27 Objectivity
An unbiased mental attitude that allows internal auditors to perform engagements in such a manner that they have an honest beliefbelieve in their work product and that no significant quality compromises are made. Objectivity requires that internal auditors do not to subordinate their judgment on audit matters to others. Objectivity
An unbiased mental attitude that allows internal auditors to perform engagements in such a manner that they have an honest belief in their work product and that no significant quality compromises are made. Objectivity requires internal auditors not to subordinate their judgment on audit matters to others.

Sumber:auditorinternal.com

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