ANALISIS PERAN SATUAN AUDIT INTERNAL UNIVERSITAS GADJAH MADA DALAM RISK MANAGEMENT

Dedik Nur Triyanta, Dr. Sony Warsono MAFIS.

2013 | Tesis | S2 Ilmu Akuntansi/Akuntansi Terapan

Penelitian ini bertujuan untuk melakukan analisis terhadap peran Satuan Audit Internal (SAI) UGM dalam Risk Management. Proses analisis dalam penelitian ini menggunakan panduan COSO ERM Guidance 2010. Analisis terhadap Pedoman Audit Operasional SAI UGM serta Perencanaan dan Konsultasi Audit SAI UGM dilakukan untuk mendapatkan informasi pendukung terkait prosedur audit dan peran SAI UGM dalam memberikan konsultasi pada Unit Kegiatan di UGM, apakah sudah memperhatikan faktor resiko bisnis. Selain itu informasi juga digali melalui diskusi dan wawancara dengan staf audit SAI UGM yang memberikan konsultasi pada Unit Kegiatan di UGM dan staf audit SAI yang terlibat dalam penyusunan Pedoman Audit Operasional SAI UGM serta Perencanaan dan Konsultasi Audit SAI UGM. Hasil analisis dokumen terhadap peran SAI UGM dalam risk management dapat disimpulkan sebagai berikut: peran SAI UGM cukup efektif dalam mendukung penerapan risk management pada Unit Kegiatan di UGM yang mendapatkan jasa konsultasi. Kesimpulan ini diambil berdasarkan beberapa faktor pendukung yaitu SAI UGM memiliki program audit yang telah tersusun secara terstruktur dalam bentuk Rancangan Audit Tahunan (RAT), kemampuan Staf SAI UGM yang ditinjau dari fungsi pengawasan audit sesuai dengan standar pelaksanaan audit kepatuhan, audit laporan keuangan, audit operasional dan audit pengadaan barang. Secara berkesinambungan melakukan kajian program audit dan menjadi mitra kerja bagi Unit Kegiatan di UGM sebagai problem solver, memastikan proses risk assessment dan program mitigasi risiko telah memadai, melakukan evaluasi terhadap benturan dari kepentingan managemen, memonitor kebijakanan Unit Kegiatan di UGM, menjadi katalisator dalam mewujutkan enterprise risk management pada Unit Kegiatan di UGM sehingga tidak menimbulkan masalah yang dapat mengganggu tujuan organisasi.

This research was aimed to conduct an analysis towards Internal Audit Unit of UGM in Risk Management. The analysis process in this research uses COSO ERM Guidance 2010. The analysis on SAI Operational Audit Guidance of UGM and SAI Program and Audit Consultation was done to obtain supporting information relating audit procedures and the role of UGM SAI in providing consultation on Activity Unit in UGM whether it has paid attention to business risk factors. Besides, the information was also collected through discussion and interview with SAI audit staff of UGM who gave consultation on Activity Unit in UGM and UGM’s SAI audit staff involving in the arrangement of UGM SAI Operational Audit and Audit Program and Consultation. The analysis result of document towards the role of UGM SAI in risk management can be concluded as follow: the role of UGM SAI was effective enough in supporting the risk management application on Activity Unit in UGM that received consultation service. The conclusion was taken based on some supporting factors, which were UGM SAI had the structurally arranged audit program in Annual Audit Program (RAT), the skill of UGM SAI Staff observed from audit control function was appropriate with pursuance audit implementation standard, financial report audit, operational audit and goods procurement. Besides, it continuously made audit program review and became a work partner for Activity Unit in UGM as problem solver, ascertained equal risk assessment risk and risk mitigation program, made an evaluation to collision from management’s interest, monitored Activity Unit in UGM so that it would not raise disruptive issues for the organization’s goal.

Kata Kunci : peran audit, prosedur audit, risk management, perencanaan audit, konsultasi audit, pedoman audit, COSO ERM.