peer asistensi 21 - NO 1 a Transaction-Related Audit...

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NO a. Transaction-Related Audit Objective b. Related Risk c. Test of Control 1. Transaksi yang tercatat adalah transaksi yang benar-benar terjadi, pembeliannya telah di approve (Occurrence) Jika agen pembelian dapat melakukan pembelian dari vendor apapun, risiko yang mungkin adalah agen pembelian melakukan pembelian barang yang tidak sah atau tidak disetujui (untuk penggunaan pribadi). Masukkan nomor vendor yang tidak valid ke dalam sistem pembelian untuk melihat apakah transaksi terkait ditolak. 2. Inventory yang tercatat mungkin tidak tercatat dalam amount yang benar, dikarenakan persediaan sudah usang (Accuracy) Tanpa onformasi tentang lamanya waktu inventory di dalam gudang, manajemen kemungkinan kurang untuk mengidentifikasi slow moving items yang harus dicatat sebesar nilai terendah antara nilai perolehan atau pasar. Pilih sampel inventory dari perpetual inventory system dan menghitung ulang jumlah hari setiap item yang telah ada di gudang.
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