Satuan Pemeriksa Intern

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Sep 08

Perbedaan Auditor Internal dan Auditor Eksternal

kalkulatorCiputat – Beberapa waktu ini ghirah para auditor internal PTKIN yang tergabung dalam sarana komunikasi Forum SPI PTKIN sedang meningkat. Ghirah tersebut dapat terlihat dengan tingginya antusiasme para personalia SPI dalam forum tersebut untuk merancang bangun beraneka ragam pedoman pemeriksaan atau pedoman reviu. Sebuah langkah positif yang harus di apresiasi oleh semua pihak, tak terkecuali Kementerian Agama RI lewat Direktorat Diktis maupun Direktorat Jenderal Pendis.

Hal yang perlu diingat bersama dalam merancang bangun pedoman-pedoman tersebut adalah “perbedaan” antara SPI sebagai auditor internal dengan pihak lain yang memposisikan diri sebagai auditor eksternal. Kenapa? karena kita (SPI) adalah bagian integral, bagian tidak terpisahkan dari institusi kita, PTKIN kita. Jangan sampai kemudian kita yang merupakan bagian integral ternyata memposisikan diri sebagai “lawan” bagi  bagian lain dalam institusi yang sama, PTKIN kita. Oleh karena itu, mari sama-sama kita coba membaca kembali perbedaan auditor internal dan eksternal yang kami petik dari auditorinternal.com ini sebagai pengingat kembali peran, tugas dan fungsi kita SPI.

Ada beberapa perbedaan mendasar antara auditor internal dan auditor eksternal, yakni:

Perbedaan Misi

Tanggung jawab utama auditor eksternal adalah memberikan opini atas kewajaran pelaporan keuangan organisasi, terutama dalam penyajian posisi keuangan dan hasil operasi dalam suatu periode. Mereka juga menilai apakah laporan keuangan organisasi disajikan sesuai dengan prinsip-prinsip akuntansi yang diterima secara umum, diterapkan secara konsisten dari periode ke periode, dan seterusnya. Opini ini akan digunakan para pengguna laporan keuangan, baik di dalam organisasi terlebih di luar organisasi, antara lain untuk melihat seberapa besar tingkat reliabilitas laporan keuangan yang disajikan oleh organisasi tersebut.

Sementara itu, tanggung jawab utama auditor internal tidak terbatas pada pengendalian internal berkaitan dengan tujuan reliabilitas pelaporan keuangan saja, namun juga melakukan evaluasi desain dan implementasi pengendalian internal, manajemen risiko, dan governance dalam pemastian pencapaian tujuan organisasi. Selain tujuan pelaporan keuangan, auditor internal juga mengevaluasi efektivitas dan efisiensi serta kepatuhan aktivitas organisasi terhadap ketentuan perundang-undangan dan kontrak, termasuk ketentuan-ketentuan internal organisasi.

Perbedaan Organisasional

Auditor Internal merupakan bagian integral dari organisasi di mana klien utama mereka adalah manajemen dan dewan direksi dan dewan komisaris, termasuk komite-komite yang ada. Biasanya auditor internal merupakan karyawan organisasi yang berasngkutan. Meskipun dalam perkembangannya pada saat ini dimungkinkan untuk dilakukan outsourcing atau co-sourcing internal auditor, namun sekurang-kurangnya penanggung jawab aktivitas audit internal (CAE) tetaplah bagian integral dari organisasi.

Sebaliknya, auditor eksternal merupakan pihak ketiga alias bukan bagian dari organisasi. Mereka melakukan penugasan berdasarkan kontrak yang diatur dengan ketentuan perundang-udangan maupun standar profesional yang berlaku untuk auditor eksternal.

Perbedaan Pemberlakuan

Secara umum, fungsi audit internal tidak wajib bagi organisasi. Namun demikian untuk perusahaan yang bergerak di industri tertentu, seperti perbankan, dan juga perusahaan-perusahaan yang listing di Bursa Efek Indonesia diwajibkan untuk memiliki auditor internal. Perusahaan-perusahaan milik negara (BUMN) juga diwajibkan untuk memiliki auditor internal.

Sementara itu, pemberlakuan kewajiban untuk dilakukan audit eksternal lebih luas dibandingkan audit internal. Perusahaan-perusahaan yang listing, badan-badan sosial, hingga partai politik dalam keadaan-keadaan tertentu diwajibkan oleh ketentuan perundang-undangan untuk dilakukan audit eksternal,

Perbedaan Fokus dan Orientasi

Auditor internal lebih berorientasi ke masa depan, yaitu kejaidan-kejadian yang diperkirakan akan terjadi, baik yang memiliki dampak positif (peluang) maupun dampak negatif (risiko), serta bagaimana organisasi bersiap terhadap segala kemungkinan pencapaian tujuannya.

Sedangkan auditor eksternal terutama berfokus pada akurasi dan bisa dipahaminya kejadian-kejadian historis sebagaimana terefleksikan pada laporan keuangan organisasi.

Perbedaan Kualifikasi

Kualifikasi yang diperlukan untuk seorang auditor internal tidak harus seorang akuntan, namun juga teknisi, personil marketing, insinyur produksi, serta personil yang memiliki pengetahuan dan pengalaman lainnya tentang operasi organisasi sehingga memenuhi syarat untuk melakukan audit internal.

Auditor Eksternal harus memiliki kualifikasi akuntan yang mampu memahami dan menilai risiko terjadinya errors dan irregularities, mendesain audit untuk memberikan keyakinan memadai dalam mendeteksi kesalahan material, serta melaporkan temuan tersebut. Pada kebanyakan negara, termasuk di Indonesia, auditor perusahaan publik harus menjadi anggota badan profesional akuntan yang diakui oleh ketentuan perundang-undangan.

Perbedaan Timing

Auditor internal melakukan review terhadap aktivitas organisasi secara berkelanjutan, sedangkan auditor eksternal (audit keuangan/KAP) biasanya melakukan secara periodik/tahunan.

Itulah beberapa perbedaan mendasar antara auditor internal dan auditor eksternal, mudah-mudahan mengingatkan kembali peran kita (SPI) dalam institusi yang kita cintai ini. Semoga bermanfaat (ady cahyadi).

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