RENCANA PERKULIAHAN SEMESTER GENAP 2019/2020

INTERNAL AUDIT
P Materi Bacaan
1. Foundation of Modern Internal Auditing Chapter
1. Significance of IA in Enterprises Today 1&2
2. An Internal Common Body of Knowledge
2. Importance of Internal Controls Chapter
1. The COSO Internal Control Framework 3&4
2. COSO Internal Control Principles
3. Importance of Internal Controls Chapter
1. Sarbanes Oxley (Sox) and beyond 5, 6 & 7
2. COBIT and other ISACA Guidance
3. COSO ERM
4. Planning and Performing Internal Audits Chapter 8
1. Performing Effective Internal Audits Chapter 9
2. Standars for the Professional Practice of Internal Auditing
5. Testing, Assesing, and Evaluating Audit Evidence Chapter 10

6. Control Self-Assessments and Internal Audit Benchmarking Chapter 11, 12

7. Areas to Audit: Establishing an Audit Universe and Audit Chapter 13
Programs
Managing the Internal Audit Universe and Key Competencies Chapter 15
UJIAN TENGAH SEMESTER (16-27 Maret 2020)
8. Planning Internal Audit Chapter 16,17
Documenting Audit Results through Process Modeling and
Workpapers
9. Reporting Internal Audit Results Chapter 18
10. Charters and Building the Internal Audit Function Chapter 14
Board Audit Committee Communication Chapter 25
,11. Ethics and Whistleblower Programs Chapter 26
Fraud Detection and Prevention Chapter 27
12. GRC Approach Chapter28
13. The Professional Internal Audit Chapter 29&30
14. Quality Assurance Auditing and ASQ Standards Chapter 31
UJIAN AKHIR SEMESTER (8-14 Juli 2020)

Tugas mahasiswa:
Setelah pertemuan 7 mahasiswa (kelompok) membuat audit universe, kemudian membuat audit program (pilih
satu audit unit) selanjutnya identifikasi CBOK yang diperlukan untuk melaksanakan audit program yang anda
susun. Tugas dikumpulkan pada waktu UAS.

Teknis Perkuliahan :
1. Mahasiswa dibagi dalam 12 kelompok
2. Mahasiswa membuat ringkasan per kelompok dan mempresentasikannya pada setiap pertemuan
3. Presentasi mulai pertemuan ketiga
4. Kelompok presentasi menyiapkan materi dalam format PPT (ringkasan +PPT)
5. Kelompok yang tidak presentasi menyiapkan bahan untuk membahas presentasi kelompok yang
bertugas (pertanyaan, saran, kritik, dll)

Penilaian :
1. UTS 30%
2. UAS 30%
3. Nilai presentasi dan tugas kelompok 20%
4. Tugas akhir 20%

Buku Wajib
1. Moeller, Robert. 2016. Brink’s Modern Internal Auditing: A Common Body of Knowledge. Eight Edition,
John Willey & Sons, Inc.
2. The Institute of Internal Auditors, 2012, International Professional Practices Framework (IPPF)