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  • Penetration Testing - An Introduction

    Penetration testing = proses identifikasi kelemahan security dalam infrastruktur IT, dilakukan oleh penyerang imitasi, dengan cara... more »

  • Perpajakan Re-Impor/ Retur Ekspor

    Apakah Bisa Mendapatkan Pembebasan Bea Masuk ? BISA, sepanjang dipenuhi ketentuan bahwa impor kembali barang yang telah diekspor adalah:... more »

  • Fraud Red Flags

    Standar IIA 2120.A2 dan SPAP SAS 316, menyatakan bahwa auditor harus mengevaluasi potensi/risiko keterjadian fraud dan bagaimana... more »

  • Summary of Accounting Change and Error

    Type: Change in accounting principle Definition: Change from the use of one GAAP to another GAAP, Financial Treatment: Retrospective application... more »

  • Root Cause Analysis

    IPPF Standard 2320 – Analysis and Evaluation, requires that “internal auditors must base conclusions and engagement results on appropriate analyses and evaluations”... more »

  • Assessing the Adequacy of Internal Control

    The assessment of internal control consist of two aspects: a. The adequacy of the design of internal control. b. The operating effectiveness of controls. There are some approaches in assessing internal control... more »

  • Internal Audit Capability Model

    Purpose: to develop an IA-CM to use globally as a basis for implementing and institutionalizing effective internal auditing in the public sector... more »

  • IFRS: Accounting for Prepayments in Forex

    Prepayments in foreign currency under IFRS Transactions in foreign currencies are sometimes a nightmare. Obviously, we are trading with each other, ... more »

  • Test of Control: How?

    in this posting we will try to share how to assess the functioning of internal control (test of control), including a simple example. In the actual practice,... more »

  • CISA CIA CPA Exam IT: Network

    Cocok buat ujian CIA dan CPA, serta CISA. Untuk edisi web, tidak ada pembahasan, jika kawan-2 tertarik untuk mempelajari pembahasan jawaban, maka silakan kunjungi... more »

  • Contoh Overall Opinion

    Overall Opinion: Rating atau simpulan oleh CAE, terkait, pada level keseluruhan, proses tatakelola, manajemen risiko, dan/atau pengendalian dari organisasi. Suatu overall opinion... more »

  • Kasus IT Audit: Pembayaran Dobel

    Bagaimana sih contoh sederhana audit IT untuk mendeteksi adanya pembayaran double... more »

  • AT Telah Depresiasi Penuh

    Apakah Perusahaan memiliki AT? Dan apakah anda menemukan bahwa beberapa AT masih dioperasikan namun nilai perolehannya telah disusutkan secara penuh, BV = 0? ... more »

  • Membangun Independensi SPI

    Root cause dari masalah kurangnya objektifias dan independensi SPI adalah peraturan-2 yang mengatur tatakelola SPI...more »

  • Mirrored Database

    Mirrored database is a procedure for backup the database. However, this technique can be used to control the integrity of the database... more »

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Mengenal BI 7-day Rate, dan Dampaknya ke Perbankan oleh Teguh Hidayat

Written By Yulias Sihombing on Wednesday, September 28, 2016 | 4:52 PM

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Membangun Independensi Internal Audit BUMN/D

Written By Yulias Sihombing on Friday, July 15, 2016 | 3:53 PM

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Kasus Audit IT: Deteksi Pembayaran Double

Written By Yulias Sihombing on Friday, May 27, 2016 | 5:23 PM

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CISA CIA CPA Exam - Information Technology - Network

Written By Yulias Sihombing on Thursday, February 18, 2016 | 1:49 PM

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How to Prepare Statement of Cash Flows in 7 Steps by Silvia M.

Written By Yulias Sihombing on Tuesday, December 29, 2015 | 1:01 PM

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Test of Control: How?

Written By Yulias Sihombing on Thursday, November 26, 2015 | 4:41 PM

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Accounting for Prepayments in Foreign Currency under IFRS by Silvia M.

Written By Yulias Sihombing on Wednesday, July 1, 2015 | 3:51 PM

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