Satuan Pemeriksa Intern

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Feb 20

Bentuk Laporan Hasil Audit Internal

SPI – Proses audit, apapun jenis auditnya, diakhiri dengan penyusunan laporan hasil audit (LHA). Salah satu fungsi dari laporan hasil audit adalah sebagai media komunikasi hasil audit dari auditor kepada para penggunanya. Berbeda (sedikit) dengan laporan hasil audit keuangan oleh auditor eksternal (KAP) yang memuat pernyataan/opini atas laporan keuangan yang diperiksa, laporan hasil audit internal umumnya memuat hal-hal sebagai berikut:

  • dasar penugasan
  • lingkup dan tujuan audit
  • periode yang diperiksa
  • informasi umum auditi
  • uraian hasil audit
  • permasalahan/temuan
  • rekomendasi untuk ditindaklanjuti

Laporan hasil audit biasanya juga dilengkapi dengan executive summary yang ditujukan untuk para Pimpinan agar dapat membaca dengan cepat mengingat kesibukannya, sehingga tidak perlu membaca secara utuh laporan hasil audit yang disampaikan.

Laporan hasil audit internal dapat mengacu kepada model laporan hasil pengawasan sebagaimana di-amanahkan Peraturan Menteri Dalam Negeri NNomor 28 tahun 2007 tentang Norma Pengawasan dan Kode Etik Pejabat Pengawas Pemerintah, atau dapat pula mengacu kepada model laporan hasil audit yang dikembangkan oleh asosiasi profesi. Lapoan hasil audit internal dapat dikelompokkan menjadi dua bentuk: (1) bentuk surat/nota dinas, (2) bentuk bab (laporan lengkap).

Contoh laporan hasil audit internal bentuk nota dinas/surat

 

 

 

 

 

 

Contoh laporan hasil audit internal bentuk bab

 

 

 

 

 

 

Demikian serial membangun SPI untuk kali ini, semoga bermanfaat. (ady cahyadi)

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