Satuan Pemeriksa Intern



May 12

Model Kontrol Internal: COSO dan CoCo

SPI – Kita tentu sudah tidak asing dengan COSO sebagai sebuah model kontrol internal tapi sebuah model kontrol internal yang dikembangkan CoCo mungkin belum terlalu akrab di telinga kita. Bila COSO memiliki lima komponen utama dalam kontrol internal maka CoCo hanya memiliki empat komponen. Sekedar kilas balik, lima komponen kontrol internal COSO adalah:

– Lingkungan kontrol

– Penentuan Resiko

– Aktivitas kontrol

– Informasi dan komunikasi

– Pengawasan

intern auditSementara itu model kontrol internal CoCo yang dikembangkan oleh para pakar dari Kanada adalah:

– Tujuan

– Komitmen

– Kemampuan

– Pengawasan dan pembelajaran

Keempat komponen CoCo ini mewakili 20 kriteria, yang bisa menjadi bagian dari program audit. Hasil dari pengembangan para pakar atas model COSO ini lebih berorientasi pada prosedur audit internal dan kelihatan lebih mudah dipahami, serta bisa menjadi pedoman untuk aktivitas audit internal.

Ke 20 kriteria CoCo akan dibahas pada tulisan selanjutnya ….


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