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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)

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