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  • Subsequent Events

    Subsequent events: “those occurring after the balance sheet date but before the financial statements are issued or available to be issued” ... more »

  • Internal Control Deficiencies Examples

    As an auditor, we are required by standards or by law or by request to assess the adequacy and the effectiveness of internal controls. For example... more »

  • 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 »

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