MUHAMAD KHADIQ

15.0102.0203
According to the Professional Organization of Internal Auditors in Indonesia,
understanding the SPAI 2004 is assurance and consulting activity independently and
objectively, which is designed to add value and improve an organization's operations. Internal
audit helps the organization to achieve its objectives, through a systematic and orderly
approach to evaluate and improve the effectiveness of risk management, control and
governance processes.
Internal audit can help the company to achieve its mission by approachsystematic and
disciplinedto assess and improve the effectiveness of risk management, control, and regulatory
compliance processes danhukum. Internal audits are a good help show the actual performance
of the company and can bebenchmarksthe company's health. In general,the responsibility of an
internal auditis as follows:
1. Overall conduct a full audit cycle, including risk management and control of operational
effectiveness, financial statements are to be believed, and the company's compliance
with all regulations and legislation in force.
2. Determine the range of internal audit and annual planning.
3. Capturing, analyzing and evaluating financial documents and its supporters, including
past reports, documentation, data, flowcharts, memorandum or evidence of manual and
electronic transactions.
4. Prepare and present reports showing the results of the audit and the process.
5. Serves as a source of independent and objective feedback to the directors and owners
to ensure the validity, legality and goal attainment.
6. Finding gaps or "holes" that could potentially disrupt the company's operations and
recommend preventive measures and cost savings.
7. To follow up the results of the audit and monitor the actions taken by management.
8. Following the latest developments regarding the regulation of the sector, the latest tools
and techniques, and performance standards.
The main task of the internal audit are:

1. Develop and implement a planInternal auditannual

2. To test and evaluate the implementation of the internal control and risk management
system in accordance with company policy
3. Implement process inspection / internal audit and reported in the form of audit reports
4. Menjalalankan the company's internal audit process is technically and periodically in
terms of both financial and operational
5. Analyzing accurately and can give an idea about solving financial problems
6. To monitor and evaluate the results of the internal audit and establish coordination with
relevant parties to prepare a solution for the problem results
7. Make periodic reports Based on job responsibility and to report on time on target
8. Responsible to the internal audit manager
9. Coordination with all relevant departments

Role of Internal Audit in Companies

Internal auditors have an important role in helping management achieve good performance
and is intended to help improve the performance of the company. Internal auditors help
management achieve good performance by introducing a systematic approach to evaluate and
improve the effectiveness of internal control and provide catatam on deficiencies found during
an evaluation. According to BPK ideal role for internal audit is as follows:
1. The role of internal audit in the prevention of fraud
2. The role of internal audit in the detection of fraud