Hasil Pencarian  ::  Simpan CSV :: Kembali

Abstrak :
Laporan magang ini membahas Compliance Risk Assessment Review(CARA) yang diterapkan Bank CBB Indonesia pada bagian Kartu Kredit dalam periode tahun 2017. CARAmerupakan tahapan prosedural internal audit yang diterapkan oleh Bank CBB untuk mengecek kesesuaian prosedural kebijakan internal perusahaan dengan kebijakan terkait yang dikeluarkan oleh Bank Indonesia dan Otoritas Jasa Keuangan. Dari hasil pemeriksaan CARAtersebut, dapat dikatakan bahwa secara keseluruhan prosedur yang dilaksanakan oleh Bank CBB Indonesia telah mematuhi peraturan terkait yang berlaku, baik yang dikeluarkan oleh BI ataupun OJK. Terdapat penemuan bahwa beberapa prosedur masih harus disempurnakan kembali.

---

This report is aimed to explain about Compliance Risk Assessment Review (CARA) implementation in Credit Card Products Bank CBB Indonesia for period 2017. CARA is an internal audit stage undertaken by Bank CBB to check the conformity of the company's internal policy procedures related to Bank Indonesiaand Otoritas Jasa Keuangan rules. From the results, it can be concluded the procedures that have been implemented by Bank CBB Indonesia has complied with the regulations, either issued by BI or OJK. Despite all, there are some procedures that still have to be refined.

Abstrak :
ABSTRAK
Laporan magang ini membahas mengenai proses audit atas akun aset tetap yang merupakan bagian dari audit umum laporan keuangan PT MFY. PT MFY merupakan perusahaan Offshore Services (jasa bawah laut), meliputi offshore installation untuk perusahaan minyak dan gas serta marine survey and positioning services. Auditor telah melaksanakan proses audit sesuai dengan AMR Audit Manual, dimana AMR Audit Manual sendiri dibuat berdasarkan International Standards on Auditing (ISA). Proses audit ini dimulai dari client acceptance and re-evaluation, pre planning, planning, fieldwork, dan completion and finalization. Temuan audit yang didapat dari akun aset tetap ialah ditemukan adanya kelemahan pengendalian internal dan penyusutan aset tetap.

---

ABSTRACT
This report explains about auditing process on property, plant, and equipment account, as part of general audit of financial statement PT MFY. PT MFY is an offshore company which offer services such as offshore installation for oil and gas mining companies and marine survey and positioning service. Auditor had done doing audit based on AMR Audit Manual which based on International Standards on Auditing (ISA). Audit process begin from client acceptance, pre planning, planning, fieldwork, and completion and finalization. Based on process audit that auditor had been held, there are some audit finding such as weakness in internal control and depreciation of fixed assets.

Abstrak :
Laporan magang ini bertujuan untuk melakukan evaluasi prosedur audit internal atas Divisi Credit Risk yang dilakukan PT NCT untuk ruang lingkup tahun 2018-2020. PT NCT adalah perusahaan swasta nasional yang bergerak di bidang pembiayaan infrastruktur dimana Credit Risk adalah salah satu divisi di dalamnya. Evaluasi dilakukan berdasarkan prosedur audit internal yang dilakukan PT NCT khususnya terhadap Divisi Credit Risk dan dibandingkan dengan pelaksanaan audit internal sesuai International Professional Practice Framework (“IPPF”) dan teori-teori pendukung terkait audit internal dari berbagai sumber. Prosedur audit internal meliputi pembuatan Audit Program, pelaksanaan field survey, pelaksanaan field work, dan penyusunan draft Laporan Audit. Berdasarkan evaluasi tersebut, terdapat prosedur dan detail pelaksanaan yang masih belum sesuai dengan IPPF dan teori pendukung lain, untuk prosedur pembuatan Audit Program, pelaksanaan field survey, dan pelaksanaan field work ......This report aims to evaluate internal audit procedures for the Credit Risk Division carried out by PT NCT for the scope of year 2018-2020. PT NCT is a national private company engaged in infrastructure financing where Credit Risk is a division within it. The evaluation is carried out based on the internal audit procedures conducted by PT NCT especially for the Credit Risk Division and compared with the implementation of internal audit according to the International Professional Practice Framework (“IPPF”) and supporting theories related to internal audit from various sources. The Internal Audit procedures include creating the Audit Program, conducting field surveys, conducting field work, and preparing the draft of Audit Report. Based on this evaluation, there are procedures and implementation details that are still not in accordance with the IPPF and other supporting theories for the Audit Program procedures, field survey procedures, and field work procedures.