SEPINTAS AUDIT INTERNAL DAN KOMITE AUDIT DALAM ORGANISASI
Selasa, 13 Desember 05 - oleh : admin
Oleh : Hiro Tugiman
Pengertian Audit Internal ( Internal Auditing )
“Internal auditing is an independent appraisal function established within an organization to examine and evaluate its activities as a service to the organization
Perkembangan pengertian internal auditing adalah : “ Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, diciplined approach to evaluate and improve the effetiveness of risk management, control and governance processes
Pengendalian Intern ( Internal Control )
Internal Control is broadly defined as a process, effected by an entity’s board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories : effectiveness and efficiency of operations, reliability of financial reporting, and compliance with applicable laws and regulations
Lingkup Penugasan ( Nature of Work )
Ruang lingkup penugasan audit internal adalah : “ The scope of internal auditing should encompass the examination and evaluation of the adequacy and effectiveness of the organization’s system of internal control and the quality of performance in carryng out assigned responsibilities,”
Mengacu pada perkembangan, lingkup penugasan audit internal adalah : The internal audit activity should evaluate and contribute to the improvement of risk management, control, and governance processes using a systematic and disciplined approach.
Komite Audit dan Perkembangannya
Pendahuluan
5 Oktober 1995
“ An Audit Committee is required for all companies listed on the New York Stock Exchange.”
Kesimpulan dari tulisan saya halaman 19 adalah :
Badan Usaha di Indonesia yang berbentuk Perseroan Terbatas ( PT ) dan terlebih-lebih yang sudah terjun ke pasar modal ( go public ) sebaiknya diwajibkan membentuk Komite Audit.
Perkembangan Keberadaan Lembaga Komite Audit
Tanggal 8 Maret 1999
Kep – 133/M – BUMN/1999 tanggal 8 Maret 1999
Pasal 2 ayat 1 :
Komisaris Badan Usaha Milik Negara dapat membentuk Komite Audit.
Tanggal 6 September 1999
KEP-133/M-P.BUMN/1999 tanggal 8 Maret 1999,
6 September 1999: Contoh Anggaran Dasar Komite Audit
Komisaris PT. Gas Negara dan Komisaris Utama PT. PLN mengirim surat ucapan terima kasih
Tanggal 1 Agustus 2002
KEP – 117/M-MBU/2002 tanggal 1 Agustus 2002
Komisaris/ Dewan Pengawas harus membentuk Komite Audit.
Tanggal 19 Juni 2003
UU Nomor 19 Tahun 2003 tanggal 19 Juni 2003 tentang BUMN
Komisaris dan Dewan Pengawas BUMN wajib membentuk Komite Audit yang bekerja secara kolektif atau berfungsi membantu Komisaris atau Dewan Pengawas dalam melaksanakan tugasnya.
Tanggal 29 Juli 2003
Isi rekomendasi agar Bank, BUMN, dan Perusahaan Publik:
(1) efektivitas pengendalian intern.
(2) membentuk Komite Audit
Tanggal 22 Desember 2003
Bapepam SK No. : KEP – 41/PM/2003 tanggal 22 Desember 2003
Emiten atau Perusahaan Publik wajib memiliki Komite Audit, selambat-lambatnya pada tanggal 31 Desember 2004.
Tugas dan Tanggung Jawab Komite Audit
Struktur Organisasi.
Tuesday, July 3, 2007
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