Satuan Pemeriksa Intern

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May 12

Model Pengendalian Internal CoCo

SPI – Melanjutkan tulisan sebelumnya tentang model pengendalian internal, kali ini kita membahas empat komponen CoCo dan 20 kriterianya. Perbedaannya CoCo dengan COSO terdapat pada fokus empat pertanyaan CoCo, yakni:
1. Apakah perusahaan mempunyai tujuan yang benar ?
2. Apakah perusahaan mempunyai aktivitas pengendalian yang memadai?
3. Apakah perusahaan mempunyai kapabilitas, komitmen dan lingkungan yang tepat?
4. Apakah perusahaan melakukan monitoring, pembelajaran dan mengadaptasi?

CoCoCoCo mempunyai empat komponen untuk menjawab keempat pertanyaan tersebut yakni purpose, commitment, capability dan monitoring and learning. Keempat komponen tersebut merupakan siklus yang sangat mudah dipahami. CoCo membangun landasan COSO dengan mengidentifikasi komponen-Komponen yang sama tetapi CoCo melebihi COSO dalam melihat apakah suatu organisasi mempunyai tujuan dan aktivitas pengendalian yang tepat. CoCo juga menekankan pada komitmen dan kapabilitas sebagai bagian yang penting dalam proses pembelajaran suatu organisasi untuk meyakinkan apakah lingkungan pengendalian mendukung perbaikan yang terus menerus dan pada saat yang bersamaan mencegah risiko atas ketidaktercapaian tujuan organisasi. Seperti juga COSO, model CoCo dapat diaplikasikan pada bentuk organisasi apapun, pada setiap level tingkatan yang dapat memungkinkan adanya respon secara umum atas pengendalian menyeluruh. Kriteria yang digunakan dalam CoCo adalah sebagai berikut :
Tujuan
1. Tujuan harus dinyatakan dan dikomunikasikan kepada seluruh stakeholder
2. Risiko signifikan baik dari dalam maupun luar organisasi yang terkait dengan pencapaian tujuan harus diidentifikasikan dan dinilai.
3. Kebijakan yang didesain untuk mendukung pencapaian tujuan organisasi dan pengelolaan risiko harus dibuat, dikomunikasikan dan dipraktekkan sehingga pegawai mengerti apa yang diharapkan dan kebebasan yang diperlukan untuk bertindak.
4. Perencanaan untuk menuntun pencapaian tujuan organisasi harus disusun dan dikomunikasikan.
5. Tujuan dan perencanaan terkait harus mencantumkan target dan indikator kinerja.
Komitmen
1. Nilai-nilai etika termasuk integritas harus dibuat secara formal, dikomunikasikan kepada seluruh stakeholder dalam organisasi.
2. Kebijakan dan praktek manajemen SDM harus konsisten dengan etika dan nilai-nilai dan pencapaian tujuan.
3. Wewenang, tanggungjawab dan akuntabilitas harus secara jelas didefinisikan dan konsisten dengan tujuan organisasi sehingga keputusan-keputusan dan pelaku-pelaku diperagakan dengan benar oleh pegawai.
4. Atmosfir kepercayaan yang tinggi harus dipelihara dan didukung oleh informasi yang mengalir antara pegawai dan kinerja mereka dalam mendukung pencapaian tujuan oeganisasi.
Kemampuan
1. Pegawai harus memiliki pengetahuan, keahlian dan peralatan yang cukup untuk mendukung pencapaian tujuan organisasi.
2. Proses komunikasi harus mendukung nilai dan pencapaian organisasi atas tujuan yang telah ditetapkan.
3. Informasi yang cukup dan relevan harus diidentifikasi dan dikomunikasikan pada saat yang tepat sehingga pegawai dapat menjalankan tugasnya dengan baik.
4. Tujuan dan aktivitas dari bagian yang berbeda dalam suatu organisasi harus dikoordinasikan.
5. Aktivitas pengendalian harus didesain sebagai kesatuan yang menyeluruh dari suatu organisasi dengan mempertimbangkan tujuan, risiko dan hubungan terkait antar komponen pengendalian.
Pengawasan dan Pembelajaran
1. Lingkungan internal dan eksternal harus dimonitor untuk memperoleh informasi sehingga tujuan dan pengendalian organisasi tetap mutakhir.
2. Kinerja harus dimonitor dibandingkan dengan target dan indikator yang telah ditetapkan.
3. Asumsi yang digunakan dalam penentuan tujuan dan sistem harus secara periodik dikaji ulang.
4. Informasi yang dibutuhkan harus dikaji terus menerus sesuai dengan adanya perubahan tujuan atau adanya pelaporan yang menunjukan penyimpangan.
5. Prosedur tindaklanjut harus disusun dan dilakukan untuk menjamin bahwa perubahan dan kegiatan yang tepat dilakukan.
6. Manajemen secara periodik menilai efektifitas pengendalian dan kemudian mengkomunikasikan hasilnya kepada yang berwenang.

Berdasarkan paparan kriteria CoCo diatas, penulis berpendapat bahwa model pengendalian CoCo lebih ‘dekat’ dengan dinamika organisasi saat ini dimana manajemen strategis menjadi sebuah keharusan bagi organisasi untuk mencapai tujuan yang ditetapkan. Selain itu, pola penganggaran berbasis kinerja (performance based budgeting) dengan variabel-variabel indikator kinerja utama (IKU atau KPI), target capaian, dan realisasinya sangat selaras dengan kriteria-kriteria yang telah ditetapkan CoCo. Bagaimana dengan Anda??

disarikan oleh ady cahyadi dari berbagai sumber diantaranya Buku Internal Audit, Sawyers

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