9. PI-Komponen.ppt - KOMPONEN PENGENDALIAN INTERNAL 1 Komponen Pengendalian Internal 1 Lingkungan Pengendalian(Control Environment 2 Penilaian


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Komponen Pengendalian Internal 1. Lingkungan Pengendalian (Control Environment) 2. Penilaian Risiko (Risk Assessment) 3. Aktivitas Pengendalian (Control Activities) 4. Informasi dan Komunikasi (Information and communication) 5. Pengawasan (Monitoring) 2
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1. Control Environment Nilai-nilai Etika dan Integritas Komitmen terhadap kompetensi Dewan Komisaris dan Komite Audit Philosophy managemen dan gaya operasional Struktur organisasi Pelimpahan wewenang dan tanggungjawab Kebijakan dan Praktek SDM 3
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2. Risk assessment PENILAIAN RESIKO Identifikasi dan analisis oleh entitas terhadap risiko relevan dengan pencapaian tujuan- tujuannya Merumuskan dasar untuk menentukan bagaimana risiko-risiko tersebut harus dikelola 4
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Risk Assessment Perlu memperhatikan: Perubahan lingkungan operasional Personel baru Sistem informasi baru atau perubahan sistem informasi Pertumbuhan cepat Tehnologi baru Produk atau aktivitas baru Restrukturisasi korporasi Operasional luar negeri PSAK baru 5
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3. Control activities AKTIVITAS PENGENDALIAN Kebijakan dan prosedur yang membantu menjamin pengarahan managemen dilaksanakan 6
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Control Activities Pemisahan Tugas Pengendalian Pengolahan Informasi General Control Application Control Pengendalian Pisik Review Kinerja 7
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  • Fall '14
  • Ibu Rini

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