Optimalisasi Internal Audit, Pedoman teknik sampling

Summary

This video discusses strategies to enhance internal audits, focusing on detecting system weaknesses to improve company performance. Key techniques include the reverse proof audit, where auditors trace performance issues back to system flaws, and vertical and horizontal slice sampling to identify systemic problems. The speaker emphasizes auditing in problematic areas to uncover hidden inefficiencies, such as ineffective maintenance processes. These methods help auditors pinpoint root causes of poor performance, enabling companies to optimize their systems and achieve better results. The video encourages collaboration and invites further ideas for improving audit effectiveness.

Takeaways

• 😀 Reverse proof auditing starts by analyzing company performance and tracing back to identify system weaknesses that may cause poor outcomes.
• 😀 Effective audits are not just about compliance but also focus on improving performance by identifying system inefficiencies.
• 😀 The management system is a tool to achieve company goals, and when performance targets are not met, it signals weaknesses in the system.
• 😀 The first potential system weakness to examine is the order acceptance process, including whether the company assesses its capacity before taking on orders.
• 😀 A second potential weakness is the planning process, where inaccurate or poor planning could lead to delays or suboptimal outcomes.
• 😀 A third system weakness can be found in the lack of planning vs. actual control, where actual performance doesn’t match planned expectations, leading to discrepancies.
• 😀 Vertical slice sampling is the initial step in audits, where one or two samples are examined to identify deviations or inconsistencies.
• 😀 If a discrepancy is found in vertical slice sampling, horizontal slice sampling is done to determine whether the issue is a sampling anomaly or a systemic problem.
• 😀 Audits should focus on problematic areas, such as machines that frequently break down, as this increases the likelihood of uncovering weaknesses in the system.
• 😀 In auditing maintenance systems, examining areas with consistent problems, like damaged equipment, helps assess the true effectiveness of preventive measures.
• 😀 These audit techniques—reverse proof, vertical/horizontal slice sampling, and focusing on problematic areas—help auditors identify system weaknesses and propose improvements to boost performance.

Q & A

Why might a company still underperform despite a positive internal audit?

An internal audit may not always detect system weaknesses that affect performance. This can happen if the audit focuses solely on compliance with procedures rather than evaluating whether the processes are effectively achieving the company's goals.

What is the reverse proof audit technique and how does it work?

The reverse proof audit technique begins by analyzing the company's performance and then working backward to identify system weaknesses. It focuses on whether the system is achieving company goals, with the assumption that if goals are unmet, the system has flaws.

How can the relationship between the management system and company goals be visualized?

The management system is a tool designed to help achieve company goals. If the goals aren't achieved, it suggests that there are weaknesses within the system that need to be addressed.

What are the three main potential weaknesses in a company's system that could impact performance?

The three potential weaknesses include: 1) the order acceptance process (e.g., evaluating the company's capabilities before accepting orders), 2) issues in the planning process (resulting in inaccurate planning), and 3) discrepancies between planning and actual performance, with no corrective actions in place.

What is the difference between vertical slice sampling and horizontal slice sampling?

Vertical slice sampling involves checking a small sample from a specific area to identify issues. If problems are found, horizontal slice sampling is then used to expand the audit and determine if the issue is widespread or isolated.

Why is it important to conduct horizontal slice sampling after vertical slice sampling?

Horizontal slice sampling helps to determine whether the issue discovered in vertical slice sampling is an isolated case or part of a larger, systematic problem. This provides a clearer understanding of the scope of the issue.

Why should auditors focus on problematic areas during audits?

Auditing problematic areas increases the likelihood of uncovering system inefficiencies. For example, auditing equipment that frequently breaks down will highlight weaknesses in the maintenance system, which might not be apparent in well-functioning areas.

How does focusing on problematic areas in an audit improve its effectiveness?

Focusing on problematic areas where weaknesses are most likely to occur helps to identify inefficiencies in the system. It ensures that auditors detect the real issues impacting performance, rather than just confirming that processes in non-problematic areas are functioning correctly.

What impact does the reverse proof audit technique have on company performance?

By identifying system weaknesses that directly affect performance, the reverse proof audit technique enables companies to make informed improvements, leading to better operational outcomes and performance.

What are the benefits of continuous improvement in internal audits?

Continuous improvement in internal audits ensures that the auditing process remains relevant and effective in identifying system weaknesses. This ongoing refinement allows companies to adapt and enhance their systems over time, which ultimately leads to improved performance.