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Matakuliah
Tahun
Versi
:A0274/Pengelolaan Fungsi Audit
Sistem Informasi
: 2005
: 1/1
Pertemuan 26
Managing The Effectiveness of The
Audit Department
1
Learning Outcomes
Pada akhir pertemuan ini, diharapkan mahasiswa
akan mampu :
• Mahasiswa dapat menunjukkan hubungan
antara quality assurance, continuous
improvement system for internal auditor
dan marketing fungsi audit dalam
mengatur efektivitas dalam department
audit.
2
Outline Materi
• Marketing The Audit Function
– What Is Marketing?
– Understanding The Customer
– Getting The Audit Message Out
– Human Resources
– Summary
3
Marketing The Audit Function
• The need to be close to the customer and
driven to satisfying the customer are basic
principles learned in business school – but
sometimes businesses or operations, such
as audit functions, lose this focus.
4
What Is Marketing?
• A conventional definition of marketing
includes all the steps to place a product in
the hands of a consumer. Marketing
should be involved when the product is
being developed to consider whom the
different customers are and how the
product should be delivered to each. For
instance, the audit department produces
audit reports.
5
Understanding The Customers
• Marketing requires understanding the
needs of customers and assessing their
understanding of the product and their
satisfaction with the product.
• Operations managers may not understand
as fully the implications of the audit
findings.
• Some audit departments include a
quantified score or grade for each audit.
6
Getting The Audit Message Out
• In addition to audit reports, the Audit
department produces many products
including written report such as:
– Reports to the Audit Committee
– Reports to management
– Budget reports
7
• Audit Department brochures are marketing tools
that can help the department improve the
understanding of the internal audit function and
improve its image. This brochure is a form of
adverting, the objective of which is to show the
product or service in a positive way while still
respecting the professional image. The
brochure becomes a recruitment tool as well as
an orientation tool for new Audit Committee
members and corporate and other senior
management.
8
• Report on professional activities should be
included in reports to management and
reports to the Audit Committee.
• Issuing control-related brochures to
improve the organization’s system of
internal control can add value and reduce
the negative reporting image of internal
audit.
9
Human Resources
• The department can be used as a training
ground for financial and operational
managers. If this approach is taken,
human resource development becomes a
significant Audit Department product. To
manage this program, a summary should
be kept of all audit personnel hired each
year with information on promotions,
transfers and separations.
10
• Using the Audit Department as a training ground
also helps address the issues of career-path
opportunities for the Audit Department. It
produces a tangible additional and positive audit
product for the organization. Of course, it
requires more work on the part of audit
management. Panned turnover will result and
staff scheduling becomes more complex. If the
Audit Department is going to be used as training
ground, a formal Management Development
Training Program should be developed outlining
the plan’s objectives and guidelines.
11
Summary
• Marketing considerations are important
elements in every business operation
including the audit function. Constantly be
on the look-out for opportunities to market
the audit function and produce positive
deliverables and new products and
services.
12
The End
13