Satuan Pemeriksa Intern



Sep 16

Pentingnya Tindak Lanjut Hasil Audit

SPI – Masih ingat alur proses audit sebagaimana gambar diatas? mudah-mudahan masih ingat. Semua kotak-kotak kegiatan dalam alur tersebut tentulah sangat penting dan merupakan sebuah rangkaian proses yang harus dilaksanakan dalam sebuah penugasan audit.

Pada kesempatan ini kita akan mencoba membahas pentingnya kotak pada alur proses audit yang terakhir yakni tindak lanjut audit. Seringkali auditor terutama auditor internal (SPI) hanya terfokus pada pelaksanaan audit dan pelaporan audit, memfokuskan diri pada mencari temuan-temuan yang dapat disampaikan kepada Pimpinan selaku pemberi tugas. Padahal, untuk dapat menciptakan sebuah perbaikan pada suatu institusi, yang kemudian menjadi penting adalah bukan pada temuan tetapi lebih kepada rekomendasi yakni tindak lanjut perbaikan yang disarankan oleh SPI sehingga penyebab temuan dapat teratasi dan tidak terjadi pengulangan terhadap temuan-temuan (kesalahan/fraud).

Mengingat pentingnya tindak lanjut perbaikan demi tujuan besar institusi, maka sebaiknya SPI membuat sebuah Daftar Tindak Lanjut/Monev Tindak Lanjut yang berisi tentang semua temuan dan rekomendasi dalam satu penugasan audit, penanggung jawab tindak lanjut/rekomendasi, batas waktu tindak lanjut hingga diperoleh suatu informasi bahwa temuan dan rekomendasi pada satu penugasan telah selesai dilaksanakan oleh penanggung jawab unit kerja yang di audit (auditee). Dengan demikian, harapan agar sebuah kesalahan tidak terulang dimasa yang akan datang dapat terwujud. (ac)


Skip to comment form

  1. Car & Automotive

    We are a group of volunteers and opening a new scheme in our community. Your website provided us with valuable information to work on. You’ve done a formidable job and our entire community will be thankful to you.

  2. Pets

    Thank you, I have recently been searching for info approximately this topic for a while and yours is the best I’ve came upon till now. However, what in regards to the conclusion? Are you certain in regards to the supply?

  3. edius 8.53 crack

    Me enjoying, will read more. Thanks!

  4. Pets

    It’s in point of fact a nice and useful piece of info. I’m satisfied that you just shared this useful information with us. Please stay us up to date like this. Thanks for sharing.

  5. home based business

    I was suggested this blog by my cousin. I’m not sure whether this post is written by him as nobody else know such detailed about my difficulty. You’re amazing! Thanks!

  6. sports games

    I will immediately grasp your rss feed as I can not find your e-mail subscription hyperlink or newsletter service. Do you’ve any? Kindly let me realize in order that I may just subscribe. Thanks.

  7. health and fitness 

    I like the helpful info you provide in your articles. I’ll bookmark your weblog and check again here frequently. I am quite certain I’ll learn plenty of new stuff right here! Best of luck for the next!

  8. street art

    Well I really enjoyed reading it. This tip offered by you is very effective for good planning.

  9. mcent unlimited points

    I do agree with all of the ideas you have presented in your post. They are really convincing and will definitely work. Still, the posts are too short for beginners. Could you please extend them a bit from next time? Thanks for the post.

  10. business intelligence

    Hello there, just became alert to your blog through Google, and found that it is truly informative. I am gonna watch out for brussels. I will be grateful if you continue this in future. Numerous people will be benefited from your writing. Cheers!

  11. airfare

    I not to mention my guys ended up checking out the great procedures on the blog then then I got a horrible feeling I had not expressed respect to the web blog owner for those strategies. Most of the ladies ended up totally glad to study them and have without a doubt been tapping into these things. We appreciate you genuinely indeed helpful and for selecting this kind of notable resources most people are really needing to understand about. Our own honest apologies for not saying thanks to sooner.

  12. business law

    Wow, incredible blog format! How lengthy have you been blogging for? you made blogging look easy. The overall glance of your website is excellent, as well as the content material!

  13. home based business

    I am continually invstigating online for tips that can assist me. Thx!

  14. rock

    I do accept as true with all the concepts you have introduced for your post. They are very convincing and can definitely work. Still, the posts are very brief for starters. May just you please extend them a bit from next time? Thanks for the post.

  15. disk drill activation code

    Hello, google lead me here, keep up good work.

  16. sports

    As I site possessor I believe the content material here is rattling fantastic , appreciate it for your hard work. You should keep it up forever! Good Luck.

  17. puzzle games

    I like the helpful information you provide in your articles. I will bookmark your weblog and check again here frequently. I’m quite certain I will learn many new stuff right here! Best of luck for the next!

  18. arts and health

    Wow, wonderful blog layout! How long have you been blogging for? you made blogging look easy. The overall look of your website is wonderful, let alone the content!

  19. Interior Lightning

    I am really impressed with your writing skills and also with the layout on your blog. Is this a paid theme or did you modify it yourself? Anyway keep up the excellent quality writing, it’s rare to see a nice blog like this one nowadays..

  20. music jobs

    Wonderful paintings! That is the kind of information that should be shared across the internet. Disgrace on Google for now not positioning this publish upper! Come on over and seek advice from my site . Thanks =)

  21. political economy

    I am not sure where you’re getting your information, but good topic. I needs to spend some time learning more or understanding more. Thanks for great information I was looking for this information for my mission.

  22. vacation asia

    I am so happy to read this. This is the kind of manual that needs to be given and not the random misinformation that is at the other blogs. Appreciate your sharing this best doc.

  23. business ideas

    My brother suggested I might like this web site. He was totally right. This post truly made my day. You cann’t imagine just how much time I had spent for this information! Thanks!

  24. Health

    I’ll immediately clutch your rss as I can not to find your e-mail subscription link or newsletter service. Do you’ve any? Please allow me recognize so that I may subscribe. Thanks.

  25. health education

    I think this is one of the most vital info for me. And i am glad reading your article. But should remark on some general things, The site style is wonderful, the articles is really excellent : D. Good job, cheers

  26. business management

    I like what you guys are up too. Such smart work and reporting! Carry on the superb works guys I have incorporated you guys to my blogroll. I think it’ll improve the value of my site 🙂

  27. emerging technology

    You really make it seem so easy with your presentation but I find this matter to be actually something which I think I would never understand. It seems too complicated and extremely broad for me. I am looking forward for your next post, I’ll try to get the hang of it!

  28. better health

    I am very happy to read this. This is the type of manual that needs to be given and not the random misinformation that’s at the other blogs. Appreciate your sharing this greatest doc.

  29. Pets

    My husband and i ended up being so joyous when Albert managed to conclude his reports out of the ideas he grabbed from your own weblog. It is now and again perplexing to simply find yourself freely giving tactics which some others might have been selling. We really figure out we have the website owner to give thanks to because of that. The type of explanations you’ve made, the straightforward blog menu, the relationships you can make it easier to instill – it’s got most excellent, and it’s aiding our son and the family recognize that the topic is excellent, and that’s particularly fundamental. Many thanks for all!

  30. Pets

    I have been surfing online more than three hours today, yet I never found any interesting article like yours. It’s pretty worth enough for me. In my view, if all web owners and bloggers made good content as you did, the web will be much more useful than ever before.

  31. Travel

    I do accept as true with all of the ideas you’ve presented to your post. They’re really convincing and can definitely work. Nonetheless, the posts are very short for starters. May you please prolong them a little from next time? Thanks for the post.

  32. Home Improvement

    I was studying some of your posts on this internet site and I believe this internet site is very informative! Continue putting up.

  33. Home Improvement

    I do not even know how I ended up here, but I thought this post was great. I don’t know who you are but certainly you’re going to a famous blogger if you are not already 😉 Cheers!

  34. Kitchen Design

    I take pleasure in, cause I discovered just what I was taking a look for. You have ended my 4 day lengthy hunt! God Bless you man. Have a great day. Bye

  35. Home Improvement

    I haven’t checked in here for a while since I thought it was getting boring, but the last few posts are great quality so I guess I will add you back to my daily bloglist. You deserve it my friend 🙂

  36. Home Improvement

    I’ve been absent for a while, but now I remember why I used to love this blog. Thank you, I will try and check back more frequently. How frequently you update your website?

  37. pokemon planet

    This is cool!

  38. Home Improvement

    Some truly prime articles on this website , saved to bookmarks .

  39. filmora 7.5 0 code

    Intresting, will come back here once in a while.

Leave a Reply

Your email address will not be published.

You may use these HTML tags and attributes: <a href="" title=""> <abbr title=""> <acronym title=""> <b> <blockquote cite=""> <cite> <code> <del datetime=""> <em> <i> <q cite=""> <s> <strike> <strong>