Audit Penggajian Pada Sample Corporation

8/19/2019 Audit Penggajian Pada Sample Corporation

1/22

AUDIT PENGGAJIAN PADA SAMPLE CORPORATION

OLEH

DITTA SITI SARAH J3N213217

FARAHDIBA SHAFIRA J3N213263

AKUNTANSI B ‐ 2

PROGRAM KEAHLIAN AKUNTANSI

PROGRAM DIPLOMA

INSTITUT PERTANIAN BOGOR

2015


2/22

RINGKASAN TEMUAN AUDIT PENGGAJIAN PADA SAMPLE COORPORATION

Hasil penelusuran audit penggajian yang dilakukan oleh Tim Auditor SS dari KAP FD dan

rekan, ditemukan

beberapa

temuan

yang

terdapat

pada

modul

aplikasi

penggajian

Sample

Corp. Temuan tersebut merupakan kesalahan yang cukup signifikan karena berhubungan

dengan data‐data yang cukup penting. Yakni, terdapat nama pegawai yang kosong dan satu

pegawai yang memiliki NIK ganda namun bekerja di dua departemen berbeda sehingga

mendapat gaji dua kali dalam sebulan. Auditor juga menemukan dua pegawai yang menerima

gaji tetapi tidak tercatat dalam database kepegawaian serta terdapat empat daftar gaji kotor

yang tidak sesuai dengan pay per periodnya.

Temuan‐temuan di atas diakibatkan oleh aplikasi modul penggajian serta kepegawaian

yang tidak bisa mendektesi penginputan data yang dilakukan lebih dari dua kali seperti saat

pencatatan Nomor

Induk

Kepegawaian

(NIK).

Internal

control yang

lemah

juga

dapat

mengakibatkan kesalahan‐kesalahan yang dapat merugikan perusahaan. Misalnya pada saat

auditor menemukan bahwa terdapat satu pegawai yang bekerja dalam dua departemen

berbeda. Pada kasus ini, pegawai tersebut mendapat gaji sebanyak dua kali dalam sebulan dari

dua departemen berbeda. Jika hal ini terjadi secara terus‐menerus maka perusahaan bisa saja

mengalami kerugian yang cukup material.

Contoh signifikan lain yang dapat merugikan perusahaan adalah saat pencatatan nilai

gaji kotor yang tidak sesuai dengan pay per periodnya hal ini bisa merugikan perusahaan secara

finansial apabila

nilai

gaji

yang

diberikan

lebih

tinggi

dari

yang

seharusnya.

Apabila

nilai

gaji

yang diberikan terlalu rendah juga dapat mengakibatkan komplain dari pegawai kepada

perusahaan.

Selain itu, audit juga menemukan kesalahan pada saat pencatatan nama pegawai. Yakni,

terdapat nama pegawai yang kosong. Hal ini dapat disebabkan karena modul aplikasi

kepegawaian tidak memiliki kendali terhadap kolom yang kosong atau tidak tercatat sehingga

tidak dapat terdeteksi. Ini menyangkut informasi pegawai yang menjadi acuan pada bagian

penggajian untuk mengetahui nama pegawai yang menerima cek. Keteledoran user dalam

penginputan nama bisa menyebabkan cek tersebut tidak sampai pada pegawai yang

dimaksudkan.

Dari hasil temuan ini auditor merekomendasikan untuk memperbaiki modul aplikasi

tersebut agar lebih terkendali sehingga dapat mendeteksi dan meminimalisir kesalahan‐

kesalahan yang dilakukan oleh user, serta dapat memberikan sistem penolakan saat user

melakukan peninputan data yang tidak sesuai dengan data kepegawaian.


3/22

Kantor Akuntan Publik

FDJln Kenangan 12

Bogor 10000

Kelengkapan Dokumen

Revisi 0

Auditi Tipe Audit Tahap Audit

SAMPLE CORP AUDIT KHUSUS PEKERJAAN LAPANGAN –

PENGUMPULAN BUKTI

Lokasi Ruang Lingkup Tanggal Audit

LA PENGGAJIAN 14 s.d 21 NOV 2015

Wakil Auditi Auditor Ketua Auditor Anggota

FARAHDIBA DITTA SITI SARAH ALVI CAHYA

DHITA

YOLA

ANNISA

ASMA

Distribusi Auditi √ Auditor √ SPI Arsip √

No Aspek √ X Nama Dokumen Keterangan

A

1 MUTU DATA KARYAWAN √ ‐DATABASE KEPEGAWAIAN

2 MUTU DATA PENGGAJIAN √

√

√

‐DATABASE KEPEGAWAIAN

‐DATA PENGGAJIAN

‐DATABASE DEPARTEMEN

3 AKURASI PENRHITUNGAN

GAJI √ ‐FILE PENGGAJIAN

‐FILE KEPEGAWAIAN


4/22


FDJln Kenangan 12

Bogor 10000

Audit Checklist

Audi ti Tipe Audit Standar

SAMPLE CORP AUDIT KHUSUS

Tanggal Lokasi Auditor

14 s.d 21 NOV 2015 LA DITTA

Pertanyaan Referensi Bukti/Keterangan

MUTU DATA PEGAWAI

1.1 APAKAH ADA NIP YG GANDA DI FILE

KEPEGAWAIAN ?

BUKTI NO.

1.1

1.2 APAKAH

ADA

NIP

YG

KOSONG

?

BUKTI NO.

1.2

1.3 APAKAH JUMLAH DIGIT NIP KONSISTEN ? BUKTI NO

1.3

1.4 APAKAH ADA NAMA PEGAWAI YG KOSONG ? BUKTI NO.

1.4

1.5 APAKAH ADA DATA ALAMAT YG KOSONG ? BUKTI NO.

1.5

MUTU DATA PENGGAJIAN

2.1 APAKAH ADA PEGAWAI YANG MENERIMA GAJI

LEBIH DARI

1X

DALAM

SEBULAN

?

BUKTI NO.

2.1

2.2 APAKAH ADA PEGAWAI YANG BEKERJA DI LEBIH

DARI SATU DEPARTEMEN ?

BUKTI NO.

2.2

2.3 APAKAH ADA GAJI KOTOR, POTONGAN PAJAK,

GAJI BERSIH, TANGGAL PENGGAJIAN, & NOMOR CEK

YG KOSONG ?

BUKTI NO.

2.3, 2.4,

2.5, 2.6,

2.10

2.4 APAKAH SEMUA GAJI DIBAYARKAN DI TANGGAL

YG SAMA ?

BUKTI NO.

2.7

2.5 APAKAH ADA NOMOR CEK YG GANDA ? BUKTI NO.

2.8

2.6 APAKAH JUMLAH PEGAWAI YG MENERIMA GAJI

SESUAI DENGAN JUMLAH PEGAWAI YG ADA DI FILE

KEPEGAWAIAN ?

BUKTI NO.

2.9

AKURASI PERHITUNGAN GAJI

3.1 APAKAH PERHITUNGAN GAJI BERSIH SUDAH

TEPAT ?

BUKTI NO.

3.1

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5/22

3.2 APAKAH PERHITUNGAN POTONGAN PAJAK

SUDAH TEPAT ?

BUKTI NO.

3.2

3.3 APAKAH NILAI GAJI KOTOR DI FILE PENGGAJIAN

SUDAH SESUAI DENGAN NILAI GAJI KOTOR YG ADA

DI FILE KEPEGAWAIAN ?

BUKTI NO.

3.3

3.4 APAKAH

BENAR

GAJI

PEGAWAI

DIBAYARKAN

PERBULAN ? BUKTI NO.

3.4

http://d/DITTA%20SITI%20SARAH_J3N213217_AKN%20B2/Audit%20Payroll-Sampel%20Corp-Ditta/Audit%20Payroll%20Sample%20Corp%20FD/BUKTI%20AUDIT%20-%20PAYROLL%20SAMPLE%20CORP.docxhttp://d/DITTA%20SITI%20SARAH_J3N213217_AKN%20B2/Audit%20Payroll-Sampel%20Corp-Ditta/Audit%20Payroll%20Sample%20Corp%20FD/BUKTI%20AUDIT%20-%20PAYROLL%20SAMPLE%20CORP.docxhttp://d/DITTA%20SITI%20SARAH_J3N213217_AKN%20B2/Audit%20Payroll-Sampel%20Corp-Ditta/Audit%20Payroll%20Sample%20Corp%20FD/BUKTI%20AUDIT%20-%20PAYROLL%20SAMPLE%20CORP.docxhttp://d/DITTA%20SITI%20SARAH_J3N213217_AKN%20B2/Audit%20Payroll-Sampel%20Corp-Ditta/Audit%20Payroll%20Sample%20Corp%20FD/BUKTI%20AUDIT%20-%20PAYROLL%20SAMPLE%20CORP.docxhttp://d/DITTA%20SITI%20SARAH_J3N213217_AKN%20B2/Audit%20Payroll-Sampel%20Corp-Ditta/Audit%20Payroll%20Sample%20Corp%20FD/BUKTI%20AUDIT%20-%20PAYROLL%20SAMPLE%20CORP.docxhttp://d/DITTA%20SITI%20SARAH_J3N213217_AKN%20B2/Audit%20Payroll-Sampel%20Corp-Ditta/Audit%20Payroll%20Sample%20Corp%20FD/BUKTI%20AUDIT%20-%20PAYROLL%20SAMPLE%20CORP.docxhttp://d/DITTA%20SITI%20SARAH_J3N213217_AKN%20B2/Audit%20Payroll-Sampel%20Corp-Ditta/Audit%20Payroll%20Sample%20Corp%20FD/BUKTI%20AUDIT%20-%20PAYROLL%20SAMPLE%20CORP.docxhttp://d/DITTA%20SITI%20SARAH_J3N213217_AKN%20B2/Audit%20Payroll-Sampel%20Corp-Ditta/Audit%20Payroll%20Sample%20Corp%20FD/BUKTI%20AUDIT%20-%20PAYROLL%20SAMPLE%20CORP.docxhttp://d/DITTA%20SITI%20SARAH_J3N213217_AKN%20B2/Audit%20Payroll-Sampel%20Corp-Ditta/Audit%20Payroll%20Sample%20Corp%20FD/BUKTI%20AUDIT%20-%20PAYROLL%20SAMPLE%20CORP.docxhttp://d/DITTA%20SITI%20SARAH_J3N213217_AKN%20B2/Audit%20Payroll-Sampel%20Corp-Ditta/Audit%20Payroll%20Sample%20Corp%20FD/BUKTI%20AUDIT%20-%20PAYROLL%20SAMPLE%20CORP.docxhttp://d/DITTA%20SITI%20SARAH_J3N213217_AKN%20B2/Audit%20Payroll-Sampel%20Corp-Ditta/Audit%20Payroll%20Sample%20Corp%20FD/BUKTI%20AUDIT%20-%20PAYROLL%20SAMPLE%20CORP.docxhttp://d/DITTA%20SITI%20SARAH_J3N213217_AKN%20B2/Audit%20Payroll-Sampel%20Corp-Ditta/Audit%20Payroll%20Sample%20Corp%20FD/BUKTI%20AUDIT%20-%20PAYROLL%20SAMPLE%20CORP.docxhttp://d/DITTA%20SITI%20SARAH_J3N213217_AKN%20B2/Audit%20Payroll-Sampel%20Corp-Ditta/Audit%20Payroll%20Sample%20Corp%20FD/BUKTI%20AUDIT%20-%20PAYROLL%20SAMPLE%20CORP.docxhttp://d/DITTA%20SITI%20SARAH_J3N213217_AKN%20B2/Audit%20Payroll-Sampel%20Corp-Ditta/Audit%20Payroll%20Sample%20Corp%20FD/BUKTI%20AUDIT%20-%20PAYROLL%20SAMPLE%20CORP.docxhttp://d/DITTA%20SITI%20SARAH_J3N213217_AKN%20B2/Audit%20Payroll-Sampel%20Corp-Ditta/Audit%20Payroll%20Sample%20Corp%20FD/BUKTI%20AUDIT%20-%20PAYROLL%20SAMPLE%20CORP.docxhttp://d/DITTA%20SITI%20SARAH_J3N213217_AKN%20B2/Audit%20Payroll-Sampel%20Corp-Ditta/Audit%20Payroll%20Sample%20Corp%20FD/BUKTI%20AUDIT%20-%20PAYROLL%20SAMPLE%20CORP.docxhttp://d/DITTA%20SITI%20SARAH_J3N213217_AKN%20B2/Audit%20Payroll-Sampel%20Corp-Ditta/Audit%20Payroll%20Sample%20Corp%20FD/BUKTI%20AUDIT%20-%20PAYROLL%20SAMPLE%20CORP.docxhttp://d/DITTA%20SITI%20SARAH_J3N213217_AKN%20B2/Audit%20Payroll-Sampel%20Corp-Ditta/Audit%20Payroll%20Sample%20Corp%20FD/BUKTI%20AUDIT%20-%20PAYROLL%20SAMPLE%20CORP.docxhttp://d/DITTA%20SITI%20SARAH_J3N213217_AKN%20B2/Audit%20Payroll-Sampel%20Corp-Ditta/Audit%20Payroll%20Sample%20Corp%20FD/BUKTI%20AUDIT%20-%20PAYROLL%20SAMPLE%20CORP.docxhttp://d/DITTA%20SITI%20SARAH_J3N213217_AKN%20B2/Audit%20Payroll-Sampel%20Corp-Ditta/Audit%20Payroll%20Sample%20Corp%20FD/BUKTI%20AUDIT%20-%20PAYROLL%20SAMPLE%20CORP.docxhttp://d/DITTA%20SITI%20SARAH_J3N213217_AKN%20B2/Audit%20Payroll-Sampel%20Corp-Ditta/Audit%20Payroll%20Sample%20Corp%20FD/BUKTI%20AUDIT%20-%20PAYROLL%20SAMPLE%20CORP.docxhttp://d/DITTA%20SITI%20SARAH_J3N213217_AKN%20B2/Audit%20Payroll-Sampel%20Corp-Ditta/Audit%20Payroll%20Sample%20Corp%20FD/BUKTI%20AUDIT%20-%20PAYROLL%20SAMPLE%20CORP.docxhttp://d/DITTA%20SITI%20SARAH_J3N213217_AKN%20B2/Audit%20Payroll-Sampel%20Corp-Ditta/Audit%20Payroll%20Sample%20Corp%20FD/BUKTI%20AUDIT%20-%20PAYROLL%20SAMPLE%20CORP.docxhttp://d/DITTA%20SITI%20SARAH_J3N213217_AKN%20B2/Audit%20Payroll-Sampel%20Corp-Ditta/Audit%20Payroll%20Sample%20Corp%20FD/BUKTI%20AUDIT%20-%20PAYROLL%20SAMPLE%20CORP.docx


6/22


FDJln Kenangan 12

Bogor 10000

Ringkasan Temuan Audit

Revisi 0

Auditi Tipe Audit Standar


Lokasi Komponen Audit Tanggal Audit

LA 14 s.d 21 NOV 2015


FARAHDIBA

DHITA YOLA

DITTA ALVI CAHYA

ANNISA ASMA

Distribusi Klien Auditor Arsip ......

No Temuan

Diskripsi Temuan Kategori Temuan

1 TERDAPAT 1 EMPLOYEE NAME YANG KOSONG DENGAN NIP 000290 NEGATIF

2 TERDAPAT 16 STATE OR PROVINCE DAN 20 COUNTRY YANG KOSONG POSITIF

3 TERDAPAT 1 PEGAWAI YANG MEMILIKI NIP GANDA DENGAN NIP 000320 YANG

BEKERJA DI DUA DEPARTEMEN YAITU E21 & E83

NEGATIF

4 TERDAPAT 1 PEGAWAI YANG MENERIMA GAJI DUA KALI DALAM SEBULAN DARI

DUA DEPARTEMEN BERBEDA

NEGATIF

5 TERDAPAT 2 PEGAWAI YANG MENERIMA GAJI TAPI TIDAK TERCATAT DI DATABASE

KEPEGAWAIAN

NEGATIF

6 TERDAPAT 4 DAFTAR GAJI KOTOR YANG TIDAK SESUAI DENGAN PAY

PERPERIODNYA

NEGATIF

Tempat dan tanggal penandatanganan

Pimpinan

Auditi

RIO HARYANTO Tanda Tangan Ketua

Auditor

DITTA SITI SARAH Tanda Tangan

Direview oleh :

Supervisor Auditor Tanda Tangan


7/22


FDJln Kenangan 12

Bogor 10000

Deskripsi Temuan Audit

Revisi 0

Auditi Tipe Audit Manual dan Tanggal



LA 14 s.d 21 NOV 2015


FARAHDIBA

DHITA YOLA

DITTA ALVI CAHYA

ANNISA ASMA

Distribusi Auditi Auditor Arsip

Deskripsi Temuan TERDAPAT 1 EMPLOYEE NAME YANG KOSONG DENGAN NIK 000290

Kriteria/Persyaratan FIRST NAME HARUS TERISI LENGKAP & TIDAK BOLEH KOSONG KARENA MENYANGKUT INFORMASI PEGAWAI YANG MENJADI ACUAN BAGI PAYROLL

UNTUK MENGETAHUI NAMA PEGAWAI YANG MENERIMA CEK

Akar Penyebab ‐ KETELEDORAN USER DALAM PENGINPUTAN NAMA PEGAWAI ‐ TIDAK TERCIPTANYA APLIKASI YANG DAPAT MENDETEKSI KOLOM NAMA

PEGAWAI YANG KOSONG

‐ APLIKASI PAYROLL TIDAK MEMILIKI KENDALI TERHADAP INPUT FIRST NAME

Akibat ‐ TERDAPAT NAMA DEPAN PEGAWAI YANG KOSONG ‐ CEK HANYA TERTULIS NAMA BELAKANG (LAST NAME)

‐ CEK DAPAT DIPAKAI ORANG LAIN

‐ CEK TIDAK SAMPAI PADA ORANG YANG BERSANGKUTAN

Rekomendasi ‐ SEGERA BUAT PENILAIAN PENGENDALIAN INPUT DATA PADA FIRST NAME DAN LAST NAME

‐ MENINGKATKAN KETELITIAN USER DALAM PENGINPUTAN NAMA

PEGAWAI

‐ MENCIPTAKAN APLIKASI YANG DAPAT MENDETEKSI JIKA TERDAPAT

KEKOSONGAN PADA

KOLOM

Tanggapan Auditi SELAMA INI APLIKASI MODUL KEPEGAWAIAN TIDAK BISA MEMAKSA USER MELAKUKAN HAL TERSEBUT

Rencana Perbaikan 15 DESEMBER 2015


8/22

Jadwal Penyelesaian 25 DESEMBER 2015 Penanggung Jawab

KEPALA BAGIAN IT


Pimpinan

Auditi


Auditor


Direview oleh :

Penjamin Mutu Audit Tanda Tangan


9/22


FDJln Kenangan 12

Bogor 10000


Revisi 0




LA 14 s.d 21 NOV 2015


FARAHDIBA

DHITA YOLA

DITTA ALVI CAHYA

ANNISA ASMA


Deskripsi Temuan TERDAPAT 1 PEGAWAI YANG MEMILIKI NIK GANDA DENGAN NIK 000320 YANG BEKERJA DI DUA DEPARTEMEN YAITU E21 & E83

Kriteria/Persyaratan TIDAK BOLEH ADA PEGAWAI YANG MEMILIKI NIP GANDA TIDAK BOLEH ADA PEGAWAI YANG MENERIMA GAJI LEBIH DARI DUA KALI

Akar Penyebab TIDAK TERCIPTANYA APLIKASI MODUL KEPEGAWAIAN YANG DAPAT MENDETEKSI FIELD NIP YANG GANDA

BEKERJA DI DUA DEPARTEMEN BERBEDA

Akibat TERDAPAT NIP

YANG

GANDA

PEGAWAI MENDAPAT GAJI DUA KALI LEBIH BANYAK YANG DAPAT MERUGIKAN

PERUSAHAAN

Rekomendasi MENCIPTAKAN APLIKASI MODUL KEPEGAWAIAN YANG DAPAT MEMDETEKSI FIELD YANG GANDA SEHINGGA TIDAK ADA PEGAWAI YANG MENERIMA GAJI LEBIH DARI

SATU KALI


Rencana Perbaikan 15 DESEMBER

2015


KEPALA BAGIAN

KEPEGAWAIAN

Tempat

dan

tanggal

penandatanganan


10/22

Pimpinan

Auditi


Auditor


Direview oleh :



11/22


FDJln Kenangan 12

Bogor 10000


Revisi 0




LA 14 s.d 21 NOV 2015


FARAHDIBA

DHITA YOLA

DITTA ALVI CAHYA

ANNISA ASMA


Deskripsi Temuan TERDAPAT 1 PEGAWAI YANG MENERIMA GAJI DUA KALI DALAM SEBULAN DARI DUA DEPARTEMEN BERBEDA

Kriteria/Persyaratan SATU PEGAWAI HANYA BOLEH BEKERJA PADA SATU DEPARTEMEN

Akar Penyebab SISTEM APLIKASI YANG TIDAK MENDETEKSI KESALAHAN INPUT LEBIH DARI SATU KALI DATA PEGAWAI

INTERNAL KONTROL YANG LEMAH SEHINGGA MENYEBABKAN SATU ORANG

PEGAWAI BEKERJA DI LEBIH DARI SATU DEPARTEMEN

Akibat KERUGIAN PERUSAHAAN

KARENA

MENGGAJI

SATU

ORANG

YANG

SAMA

SEBANYAK

DUA KALI

PENYALAHGUNAAN PEKERJAAN KARENA SATU PEGAWAI BEKERJA DI LEBIH DARI

SATU DEPARTEMEN

Rekomendasi PERBAIKAN TERHADAP SISTEM APLIKASI PENGGAJIAN SEHINGGA MEMUNGKINKAN USER HANYA DAPAT MENGINPUT SATU NIK DAN MENONAKTIFKAN FIELD ISIAN

LAIN JIKA USER MASIH MENGINPUT NIK YANG SAMA




KEPALA BAGIAN

KEPEGAWAIAN

Tempat

dan

tanggal

penandatanganan


12/22

Pimpinan

Auditi


Auditor


Direview oleh :



13/22


FDJln Kenangan 12

Bogor 10000


Revisi 0




LA 14 s.d 21 NOV 2015


FARAHDIBA

DHITA YOLA

DITTA ALVI CAHYA

ANNISA ASMA


Deskripsi Temuan TERDAPAT 2 PEGAWAI YANG MENERIMA GAJI TAPI TIDAK TERCATAT DI DATABASE KEPEGAWAIAN

Kriteria/Persyaratan JUMLAH PEGAWAI YANG MENERIMA GAJI HARUS SAMA DENGAN JUMLAH PEGAWAI YANG TERCATAT DI DATA KEPEGAWAIAN

Akar Penyebab INTERNAL KONTROL YANG KURANG BAIK SEHINGGA PENGINPUTAN DATA TERDAPAT KESALAHAN

Akibat TINGKAT KEAKURATAN DATA PEGAWAI MENJADI LEMAH KARENA ADANYA DUA

PEGAWAI YANG

MENDAPAT

GAJI

LEBIH

DARI

DUA

KALI

Rekomendasi MEMPERBAIKI APLIKASI KEPEGAWAIAN SEHINGGA DAPAT MEMINIMALISIR TINGKAT KESALAHAN YANG TERJADI



Jadwal Penyelesaian 25 DESEMBER 2015 Penanggung

Jawab

KEPALA BAGIAN

KEPEGAWAIAN


Pimpinan

Auditi


Auditor



14/22

Direview oleh :



15/22


FDJln Kenangan 12

Bogor 10000


Revisi 0




LA 14 s.d 21 NOV 2015


FARAHDIBA

DHITA YOLA

DITTA ALVI CAHYA

ANNISA ASMA


Deskripsi Temuan TERDAPAT 4 DAFTAR GAJI KOTOR YANG TIDAK SESUAI DENGAN PAY PERPERIODNYA

Kriteria/Persyaratan GAJI KOTOR YANG TERDAPAT DI TABEL PENGGAJIAN HARUS SAMA DENGAN PAY PER PERIOD YANG TERDAPAT DALAM TABEL KEPEGAWAIAN

Akar Penyebab TERDAPAT PEGAWAI FIKTIF TERDAPAT DOUBLE INPUT NIK

TERDAPAT INPUT PEGAWAI DENGAN 2 DEPARTEMEN

APLIKASI MODUL PENGGAJIAN BERMASALAH DALAM MENGINPUT NIK

Akibat KERUGIAN PERUSAHAAN

JIKA

NILAI

GAJI

LEBIH

BESAR

DARI

YANG

SEHARUSNYA

DIKELUARKAN

JIKA NILAI GAJI LEBIH RENDAH KEMUNGKINAN AKAN ADA KOMPLAIN DARI

KARYAWAN

Rekomendasi MEMPERBAIKI MODUL APLIKASI PENGGAJIAN SEHINGGA TIDAK ADA PENGINPUTAN LEBIH DARI SEKALI

MEMBERIKAN SISTEM PENOLAKAN JIKA USER MENGINPUT DATA TIDAK SESUAI

DENGAN DATA KEPEGAWAIAN

Tanggapan Auditi SEMUA BERASAL DARI KELEMAHAN APLIKASI PENGGAJIAN YANG TIDAK

MENYEDIAKAN SISTEM

PERINGATAN

TENTANG

MENGINPUT

NIK



KEPALA BAGIAN

KEUANGAN


16/22


Pimpinan

Auditi


Auditor


Direview oleh :



17/22

BUKTI AUDIT PENGGAJIAN

SAMPLE COORPORATION

1. DATA EMPMAST

BUKTI NO. 1.1 ‐ PENCARIAN NIP YANG DUPLIKAT

BUKTI NO. 1.2 ‐ PENCARIAN NIP YANG KOSONG


18/22

BUKTI NO. 1.3 – JUMLAH DIGITNYA KONSISTEN

BUKTI NO. 1.4 – EMPLOYEE NAME YANG KOSONG

BUKTI NO. 1.5 – ADRESS, CITY, .. YANG KOSONG


19/22

2. DATA PAYROLL

BUKTI NO. 2.1 – NIP YANG GANDA

BUKTI NO. 2.2 – DEPT YG GANDA UNTUK SATU ORANG PEGAWAI

BUKTI NO. 2.3 – GROSS PAY YG KOSONG


20/22

BUKTI NO. 2.4 – TAXABLE AMOUNT YG KOSONG

BUKTI NO. 2.5 – NETPAY YG KOSONG

BUKTI NO. 2.6 – PAY DATE YG KOSONG

BUKTI NO.

2.7

–

PAY

DATE

YG

KOSONG

(ASUMSI

SEMUA

GAJI

DIBAYAR

DI

TGL

YG

SAMA)

BUKTI NO. 2.8 ‐ NOMER CEK YG GANDA


21/22

BUKTI NO. 2.9 – KESESUAIAN JUMLAH PEGAWAI YG MENERIMA GAJI DG JUMLAH PEGAWAI YG

TERCATAT DI EMPMAST

BUKTI NO. 2.10 – NOMER CEK YG KOSONG

3. AKURASI PERHITUNGAN GAJI

BUKTI R

BUKTI NO. 3.2 – PERHITUNGAN TAXABLE AMO NT BENAR

NO. 3.1 – PERHITUNGAN NET PAY BENA

U


22/22

BUKTI NO. 3.3 – KESESUAIAN PAY PER PERIOD PADA EMPMAST & GROSSPAY PD PAYROLL

BUKTI NO. 3.4 – KEBENARAN PAY PER PERIO PADA EMPMAST DENGAN SALARY YG DIBAYARKAN PER

BULAN

D

Audit Penggajian Pada Sample Corporation

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