Mengenal Pengendalian Internal Lebih Dalam (Part 6/6)

Setelah menilai sistem pengendalian internal perusahaan, auditor juga perlu melakukan test kontrol.

Beberapa cara untuk melakukan test sistem pengendalian internal yaitu:

Kemudian auditor juga perlu melakukan prosedur substantif untuk melakukan pengecekan level risiko sesuai dengan strategi auditnya.

Terdapat 2 strategi audit yang bisa dilakukan yaitu dengan:

Melakukan test kontrol dan test substantif. Ini dipaki jika control risk nilanya tidak maksimum artinya kontrol sudah bagus

Tidak melakukan test kontrol, langsung test substantif saja. Hal ini digunakan jika kontrol risknya maksimum. Artinya pengendalian internal perusahaan tidak bagus.

Referensi:

Weygandt, J. J., Kimmel, P. D., & Kieso, D. E. (2018). Financial accounting with international financial reporting standards (4th ed.). Wiley Global Education US. https://bookshelf.vitalsource.com/books/9781119503408
Committee of Sponsoring Organizations of the Treadway Commission. (2013). Internal control — Integrated framework: Executive summary. COSO. https://www.coso.org/_files/ugd/3059fc_1df7d5dd38074006bce8fdf621a942cf.pdf
Corporate Finance Institute. (n.d.). Internal controls. In Corporate Finance Institute. https://corporatefinanceinstitute.com/resources/accounting/internal-controls/
Accounting Guide. (n.d.). 8 types of internal control. In Accounting Guide. https://accountinguide.com/8-types-of-internal-control/
Chen, J. (2023, March 15). Internal controls. In Investopedia. https://www.investopedia.com/terms/i/internalcontrols.asp
HighRadius. (n.d.). Internal control. In HighRadius Blog. https://www.highradius.com/resources/Blog/internal-control/
WallStreetMojo. (n.d.). Preventive controls. In WallStreetMojo. https://www.wallstreetmojo.com/preventive-controls/
Hayes, A. (2023, August 30). Detective control. In Investopedia. https://www.investopedia.com/terms/d/detective-control.asp

Elvita Rahmayanti Putri