Sebuah audit tentunya tidak hanya memerlukan satu orang auditor saja. Ada banyak pihak yang terlibat dalam proses audit baik dalam pengumpulan laporan, pengecekan bukti-bukti laporan keuangan maupun kinerja, hingga pembuatan opini.
Inilah yang disebut tim atau kelompok audit internal. Tim audit adalah tim yang memberikan bantuan bagi auditor dalam menjalankan tugasnya.
The audit team is one of the important components in an audit that provides various inputs for both the auditors and the report.
Being part of the audit team is a responsibility and obligation that needs to be carried out collectively and synchronously. This way, it does not lead to mistakes at various stages of the audit.
Generally, the audit team is the party trusted by the company based on the auditor's recommendation to assist in the audit process. Therefore, not just anyone can become a member of this team.
This article will further explain how the internal audit team is formed, what its structure and hierarchy are, as well as the tasks of the audit team based on the stages of report verification that take place. Please follow the explanation below.
Tim Audit is: Definition and How to Prepare It
Let's move on to the first discussion, which is about its general meaning. An audit team is a group of people responsible for assisting and completing the internal audit process of a report within a company.
Why is an audit team formed for internal audits? Because this group has the authority to review the financial statements before they are finally submitted to the external auditors.
External auditors generally operate independently, so they require assistance from internal parties before conducting the external verification process.
Thus, the internal audit team is a component of the checks that fall under the category of internal audits, but it also serves as an extension or... prelude for the conduct of the external audit.
So, how do you assemble an audit team? Generally, companies will hold an annual meeting to establish and operate an internal audit group in accordance with regulations.
Dalam hal ini perusahaan berusaha menyeleksi orang-orang yang layak dan memiliki latar belakang yang sesuai untuk menjadi bagian dari tim audit internal tersebut.
Seperti misalnya manajer akuntan, manajer sumber daya dan keuangan dan lainnya.
Then, after selecting from that meeting, the company will distribute the audit schedule and the job descriptions for each role in the audit process. This way, the audit team will be able to move forward immediately.
Audit Team Structure
After understanding the general definition of an audit team and how this group is formed, it is now time to discuss the structure of this team.
Tim audit adalah kelompok kerja yang terstruktur dan memiliki hierarki tersendiri sesuai dengan jobdesk masing-masing anggota.
Each member has their own authority and responsibilities. Here are three hierarchies in the audit team structure.
Information Technology Audit Division
The information technology (IT) audit division is responsible for assessing, evaluating, and ensuring that an organization's IT systems and infrastructure operate effectively, securely, and in compliance with regulations and internal policies.
This division plays a crucial role in maintaining and enhancing the security, efficiency, and operational effectiveness of IT systems within an organization.
Operational Audit Division
This division is tasked with evaluating the efficiency, effectiveness, and economy of a business organization's operations.
The main focus of this division is to ensure that business operations run in accordance with the organization's strategic goals and adhere to the established policies and procedures.
Performance Audit Division
The performance evaluation division is responsible for assessing the effectiveness and efficiency of an organization in achieving its strategic goals.
The main focus of this division is to ensure that resources are used optimally and that the results achieved align with the established targets.
The divisions synergize with each other to realize an effective and transparent checking process that can be understood by auditors.
8 Tasks of Audit Team
Of course, the audit team is a group that has several tasks in carrying out its operations to assist auditors and complete the internal audit process. Here are eight tasks of the audit team.
Gathering Preliminary Information Related to the Auditee
The main task of this team is to gather preliminary information about the auditee, which is the unit within the company that will be checking the reports.
Ini mencakup pemahaman prosedur kerja, struktur organisasi, dan laporan operasional harian. Informasi ini penting untuk memahami konteks dan merancang program audit yang tepat, serta menentukan area yang memerlukan perhatian khusus selama audit.
Evaluate Operational Efficiency
The task of the audit team is to assess whether resources (such as labor, materials, and technology) are used optimally to achieve maximum results.
Then they also need to identify areas that have waste or inefficiency and provide recommendations for improvement.
Scanning Documents
Their next task is to review all documents and requirements related to the auditee, such as company policies, standard operating procedures, and guidelines.
This is because auditors need to understand the standards and requirements that must be adhered to by the auditee, as well as ensure compliance with them.
This review also helps auditors identify the parameters that will be used in the audit process.
Operational Risk Management
Then the audit team's task is to carry out adequate operational risk management in accordance with regulations.
The audit team will identify operational risks that may affect the organization's performance.
Planning for Audit Program
The internal audit team is responsible for designing a check program that includes a detailed plan, such as the types, scope, and methodology.
Dan must create an annual schedule that organizes when inspections are to be conducted, ensuring that all areas requiring checks are covered.
Making Checklist
Membuat audit checklist sangat penting karena berfungsi sebagai panduan selama audit. Checklist This is prepared based on the applicable requirements and standards, ensuring that all aspects that need to be examined are covered.
Checklist This is also used to verify the auditee's compliance with those requirements.
Doing Scanning
The audit team needs to monitor the progress of follow-up actions to ensure that issues are resolved on time and improvements are made according to the audit recommendations.
Although this is the final stage before the report is created, monitoring is important to ensure that improvements are progressing well and that issues do not recur.
Make Report Result
After the audit is completed, the internal audit team must prepare a clear and comprehensive report, including findings, evidence, and recommendations for improvement.
This report must be written in easily understandable language, as it will serve as the basis for further actions by the auditee and the company's management.
Conclusion
Thus, this article provides a complete explanation regarding internal audit groups. A time audit is a key component of internal auditing that provides effectiveness and efficiency in the overall audit process.
The audit team plays a crucial role in ensuring that the company's operations, finances, and systems run efficiently, effectively, and in compliance with applicable regulations.
By dividing tasks into various divisions such as checking reports related to information technology performance, operational checks, and performance inspections, the audit team can thoroughly evaluate different aspects of the business.
Each division has specific focuses and responsibilities that, together, help identify risks, oversee compliance, and provide improvement recommendations to enhance the organization's performance.
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