DEVELOPING OPERATIONAL REVIEW

PROGRAMME for MANAGERIAL and

AUDIT USE

RUANG LINGKUP
Apa yang dimaksud SAPGs?

PRAKTEK MENGGUNAKAN SAPGs
Management and administration
Financial and accounting
Personel
Procurement
Stock and material handeling
PRAKTEK MENGGUNAKAN SAPGs
Producting/manufacture
Marketing and sales
After sales support
Research and development
Information technology
contracting

FORMAT SAPGs
A title page
The risk/control issue
System interface
Halaman judul SAPG

SAPG Ref.: 0706 Function: Marketing & Sales Activity/System: Sales Performance & Monitoring
Company: Division: Country: Site:
Audit Ref.: Date: Completed by: Reviewed by:
Control Objective(s):
(a) To ensure that realistic and accurate sales forecasts, targets and quotas are calculated, authorised and
implemented; (b) To ensure that accurate sales performance data is obtained and monitored against the authorised
targets; (c) To ensure that the performance of the sales function is subject to ongoing monitoring and that any
shortcomings are satisfactorily addressed; (d) To ensure that the organisation's marketing and performance objectives
are met; (e) To ensure that adequate sales staff are engaged and effectively managed to maximise their performance
and achieve the defined quotas; (f) To ensure that sales staff are suitably trained to adequately represent the
company and its products; (g) To ensure that significant fluctuations in margins, sales volumes, and revenue
generation are accurately reported to management; and (h) To ensure that the sales function operating costs are
justified in relation to performance achievements.
Seq. Risk/Control
Issue
Current
Control/Measure
WP
Ref.
Effective
Yes / No
Compliance
Testing
Substantive
Testing
Weakness
to Report
1 Key Issues
1.1 What measures
are in place to
ensure that
management
are kept
informed of
production
activities as the
basis for their
decision
making?
Regular
management report
(type PRO78X)
produced and
circulated to unit
managers. Contents
are reviewed,
discussed, and
signed off at weekly
team meetings.

Flow
Chart
PRD04
page 8

yes WP: Test No.
23 Reports
for October
1997
examined -
no evidence
of
examination
or review by
management

WP: Test No.
54 October &
November
reports
examined in
detail - 13
instances of
production
shortfall
reported with
no apparent
follow-up
action
Recommend to
management
that they ensure
that this control
is applied as
defined in the
procedures
manual and that
all reports are
monitored for
evidence of
action taken to
address reported
problems.
Discussed &
agreed with
Production
Manager
01.03.98
System interface
System
SAPG Ref. Input Source Output Target
System
SAPG Ref. Input Source
Output
Target
Management Information 0103

Stock Control 0501

Treasury 0201

Warehousing / Storage 0502

General Ledger & Management A/Cs 0205

Sales Performance/Monitoring 0706
Budgeting & Monitoring 0207

Warranty Arrangements 0801

Bank Accounts / Arrangements 0208

Maintenance and Servicing 0802

VAT Accounting (where applicable) 0209

Spare Parts and Supply 0803

Inventories 0211

Product / Project Accounts 0212

Financial Information & Reports 0214

RESIKO DALAM AUDIT OPERASIONAL
The nature of risk
Mengukur Risiko
Mengukur Efektivitas Pengendalian
Sebuah Matriks Pengendalian Pendekatan
Resiko dan Evaluasi Pengendalian
Perkembangan dari Contoh Matriks
Pengendalian

THE NATURE OF RISK

Definisi : Fungsi dari pertanyaan
Bentuk pengungkapan yang berhubungan
dengan risiko dapat didefinisikan sebagai
kejadian yang tidak di inginkan atau hasil yang
akan dicegah oleh manajemen.
Definisi : suatu sistem, proses, aktivitas atau
fungsi tertentu didalamnya mungkin tedapat
sejumlah paparan resiko.
Contohnya adalah tentang pengukuran daftar
gaji.
MENGUKUR RESIKO
Mengukur Efektivitas Pengendalian

produk dari dua dimensi
Metode Matematika Sederhana dan Metode
ICQ
Sebuah Matriks Pengendalian
Pendekatan Resiko dan Evaluasi
Pengendalian

metode matriks pengendalian

Perkembangan dari Contoh Matriks
Pengendalian

Indentifikasi Ancaman
Identifikasi Pengendalian
Penererapan

Best and Test Scores
Skala best scores dalam matrix :
5 Akan menghilangkan resiko apabila diikuti (100% efektif)
4 80%
3 60%
2 40%
1 20%
0 Tidak ada efek

Skala test score dalam matrix :
5 100% terpenuhi
4 80%
3 60%
2 40%
1 20%
0 -

2 PERHITUNGAN AKHIR
Sebagai kesimpulan, terdapat 2 perhitungan :

1. Perhitungan Both scores

2. Perhitungan Risk scores
?
?
? ? ?
? ?
? ?
Perhitungan Both Scores
Apa itu Both scores??

Rumus :
B (5 T) = Both

B : Best scores
T : Test scores
? ? ? ? ?
Perhitungan Risk Scores
Apa itu Risk Scores??

Rumus :
Type x Size x (125 - B)

B : Penjumlahan dari Both score pangkat 3
Risk Score Scale
Konversi hasil perhitungan dari Risk scores
kedalam skala sbagai berikut :

Hasil Perhitungan Skala
> 1500 4
751 - 1500 3
1 - 750 2
0 1
Daftar penanya


Mayco defrio kelompok 11
Mahendra taufik kelompok 7
Aditya R kelompok7
Pramesti N kelompok 4
Andre hardib kelompok 1
Mochamad A.H kelompok7
Giska N kelompok 5
Anindyarta kelompok6
Anisa agni kelompok10
Abdurohman kelompok 5
Willyza P kelo`mpok 5
Mita S kelompok10
Tantra iklas kelompok2
Konny kelompok10
Inna R kelompok12
Leditya J kelompok2
Annasia kelompok2
Naila R kelompok2
Tito A kelompok11
Donny K kelompok5
Ayu fitria kelompok10
Fahry M kelompok5
Taufik kelompok11
Bagas kelompok6

Mita S kelompok10
Tantra iklas kelompok2
Konny kelompok10
Inna R kelompok12
Leditya J kelompok2
Annasia kelompok2
Naila R kelompok2
Tito A kelompok11
Donny K kelompok5
Ayu fitria kelompok10
Fahry M kelompok5
Taufik kelompok11
Bagas kelompok6