Tabel IPPF - Glossary

8/16/2019 Tabel IPPF - Glossary

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TABEL IPPF – GLOSSARY

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GLOSSARY ARTI

1 Add Value The internal audit

activity adds value tthe r!ani"atin #and its

sta$ehlders% &hen it

'rvides ()ective and

relevant assurance* and

cntri(utes t the

e+ectiveness and

e,ciency -

!vernance* ris$

.ana!e.ent* and

cntrl 'rcesses/

0alue is 'rvided (y

i.'rvin! ''rtunities

t achieve

r!ani"atinal

()ectives* identi-yin!

'eratinal

i.'rve.ent* andr

reducin! ris$ e2'sure

thru!h (th assuranceand cnsultin! services/

Nilai Ta.(ah A$tivitas audit

internal.e.(eri nilai

ta.(ah

$e'ada

r!anisasi

#dan 'ara

'e.an!$u

$e'entin!anny

a% 'ada saat

.e.(eri$anasurans yan!

()e$ti- dan

relevan* serta

.e.(eri$an

$ntri(usi

'ada

'enin!$atan

e-e$tivitas dan

e3siensi

'rses tata

$ella*

.ana)e.en

risi$* dan

'en!endalian/4 Adequate

Control

Present i- .ana!e.ent

has 'lanned and

r!ani"ed #desi!ned% in

a .anner that 'rvides

reasna(le assurancethat the r!ani"atin5s

ris$s have (een

.ana!ed e+ectively

and that the

r!ani"atin5s !als and

()ectives &ill (e

achieved e,ciently and

ecn.ically/

Pengendali

an yang

Memadai

Ter&u)ud )i$a

.ana)e.en

telah

.erencana$an

dan .en!atur#.erancan!%

den!an

tatanan yan!

da'at

.e.(eri$an

asurans yan!

cu$u' (ah&a

risi$

r!anisasitelah di$ella


2/19

secara e-e$ti-*

dan tu)uan

serta sasaran

r!anisasi

da'at dica'aisecara e3sien

dan e$n.is/

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GLOSSARY ARTI

6 AssuranceServices

An ()ectivee2a.inatin - evidence

-r the 'ur'se -

'rvidin! an

inde'endent

assess.ent n

!vernance* ris$

.ana!e.ent* and

cntrl 'rcesses -r

the r!ani"atin/

E2a.'les .ay include

3nancial* 'er-r.ance*

c.'liance* syste.

security* and due

dili!ence en!a!e.ents/

JasaAsurans

Suatu'en!u)ian

()e$ti-

terhada' (u$ti

den!an

.a$sud untu$

.e.(eri$an

'enilaian yan!

inde'enden

atas 'rses

tata $ella*

'en!ellaan

risi$* dan

'rses7'rses

'en!endalian

untu$

r!anisasi/

8nth

$e!iatan

asurans

.enca$u'

'enu!asan

(idan!

$euan!an*

$iner)a*

$e'atuhan*

$ea.anan

siste.* dan u)i

tuntas #duediligence%/


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N

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GLOSSARY ARTI

9 Board The hi!hest level -

!vernin! (dy char!ed

&ith the res'nsi(ility t

direct andr versee

the activities and

.ana!e.ent - the

r!ani"atin/

Ty'ically* this includes

an inde'endent !ru' -

directrs #e/!/* a (ard

- directrs* a

su'ervisry (ard* r a

(ard - !vernrs r

trustees%/

I- such a !ru' des nte2ist* the :(ard; .ay

re-er t the head - the

r!ani"atin/ :Bard;

.ay re-er t an audit

c..ittee t &hich the

!vernin! (dy has

dele!ated certain

-unctins/

A (ard is an

r!ani"atin5s

Dewan Badan

tertin!!i yan!

nen!atur

)alannya

r!anisasi*

yan!

(rtan!!un!

)a&a( untu$

.e.erintah

danatau

.en!a&asi

a$tivitas dan

.ana)e.en

r!anisasi/


4/19

!vernin! (dy* such as

a (ard - directrs*

su'ervisry (ard* head

- an a!ency r

le!islative (dy* (ard

- !vernrs r trustees

- a nn'r3t

r!ani"atin* r any

ther desi!nated (dy

- the r!ani"atin*

includin! the audit

c..ittee t &h. the

chie- audit e2ecutive

.ay -unctinally re'rt/

A'a(ila de&an

terse(ut tida$

ada* .a$a

istilah

:=e&an;adalah

'i.'inan

r!anisasi/

:=e&an;

da'at )u!a

diarti$an

se(a!ai

$.ite audit*

se(a!ai unit

yan!

.e.'erleh

dele!asi

-un!si tertentu

dari :=e&an;/

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GLOSSARY ARTI

> Charter The internal audit charter

is a -r.al dcu.ent

that de3nes the internal

audit activity5s 'ur'se*

authrity* andres'nsi(ility/

The internal audit charter

esta(lishes the internal

audit activity5s 'sitin

&ithin the r!ani"atin?

authri"es access t

recrds* 'ersnnel* and

'hysical 'r'erties

relevant t the'er-r.ance -

Piagam Pia!a. audit

internal

.eru'a$an

d$u.en

-r.al yan!

.ende3nisi$

an tu)uan*

$e&enan!an*

dan

tan!!un!

)a&a(

a$tivitas

audit

internal/Pia!a. audit


5/19

en!a!e.ents? and

de3nes the sc'e -

internal audit activities/

internal@ #a%

.eneta'$an

'sisi -un!si

audit intern

dala.r!ansiasi?

#(%

.e.(eri$an

$e&enan!an

a$ses

terhada'

catatan*

'ersnil* dan

'r'erti 3si$

yan! relevan

den!an

'enu!asan?

#c%

.ende3nisi$

an ruan!

lin!$u'

a$tivitas

audit

internal/

N

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GLOSSARY ARTI

Chief Audit

Eecutive

!CAE"

Any relatinshi'

that is* r a''ears

t (e* nt in the(est interest -

#e$ala

Audit

%nternal

Adalah seseran! yan!

dala. $a'a(ilitas

se(a!ai 'e)a(at senir*


6/19

the r!ani"atin/

A cnict -

interest &uld

're)udice an

individual5s a(ility

t 'er-r. his r

her duties and

res'nsi(ilities

()ectively/

8hie- audit

e2ecutive is a

senir 'sitin

&ithin the

r!ani"atinres'nsi(le -r

internal audit

activities/

Nr.ally* this

&uld (e the

internal audit

directr/ In the

case &here

internal audit

activities are(tained -r.

e2ternal service

'rviders* the

chie- audit

e2ecutive is the

'ersn

res'nsi(le -r

verseein! the

service cntract

and the verallCuality assurance

- these activities*

re'rtin! t

senir

.ana!e.ent and

the (ard

re!ardin! internal

audit activities*

and -ll&7u' -

en!a!e.entresults/ The ter.

(ertan!!un! )a&a(

.en!ella a$tivitas

audit internal secara

e-e$ti-* sesuai den!an

Pia!a. Audit Internal*=e3nisi Audit Internal*


7/19

als includes titles

such as !eneral

auditr* head -

internal audit*

chie- internal

auditr* and

ins'ectr !eneral/

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GLOSSARY ARTI

D Code of

Ethics

The 8de -

Ethics - TheInstitute -

Internal Auditrs

#IIA% are

Princi'les

relevant t the

'r-essin and

'ractice -

internal auditin!*

and Rules -

8nduct thatdescri(e

(ehavir

e2'ected -

internal auditrs/

The 8de -

Ethics a''lies t

(th 'arties and

entities that

'rvide internalaudit services/

The 'ur'se -

the 8de -

Ethics is t

'r.te an

ethical culture in

the !l(al

'r-essin -

internal auditin!/

#ode Eti& Prinsi'7'rinsi' yan!

relevan terhada'r-esi audit intern*

serta aturan 'erila$u

yan! .en)elas$an

'erila$u yan!

dihara'$an dari

seran! auditr

internal/


8/19

e 'licies* 'lans*

'rcedures*

la&s*

re!ulatins*

cntracts* r

ther

reCuire.ents/

$e(i)a$an* rencana*

'rsedur* 'eraturan

hu$u.* 'eraturan

'erundan!an lain*

$ntra$* atau$etentuan lainnya/

Con'ict of

%nterest

#on'i&

#e$entingan

Setia' hu(un!an yan!*

atau se'ertinya* (u$an

.eru'a$an hal yan!

ter(ai$ (a!i r!anisasi/

Pertentan!an

$e'entin!an

.eni.(ul$an $era!uan

terhada' $e.a.'uanseseran! untu$ da'at

.ela$sana$an tu!as

dan tan!!un!

)a&a(nya secara

()e$ti-/

N

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GLOSSARY ARTI

1 Consulting

Services

Advisry and

related client

service

activities* the

nature and

sc'e - &hich

are a!reed &ith

the client* areintended t add

value and

i.'rve an

r!ani"atin5s

!vernance* ris$

.ana!e.ent*

and cntrl

'rcesses

&ithut the

internal auditrassu.in!

Jasa

#onsultansi


9/19

.ana!e.ent

res'nsi(ility/

E2a.'les

include cunsel*

advice*

-acilitatin* and

trainin!/

auditr internal/

8nthnya ter.asu$

'e.(erian nasihat*

-asilitasi dan 'elatihan/

11 Control Any actin ta$en

(y .ana!e.ent*

the (ard* and

ther 'arties t

.ana!e ris$ and

increase the

li$elihd that

esta(lished()ectives and

!als &ill (e

achieved/

Hana!e.ent

'lans* r!ani"es*

and directs the

'er-r.ance -

su,cient actins

t 'rvidereasna(le

assurance that

()ectives and

!als &ill (e

achieved/

Pengendalian


10/19

r!ani"atin/

The cntrl

envirn.ent

'rvides the

disci'line and

structure -r the

achieve.ent - the

'ri.ary ()ectives

- the syste. -

internal cntrl/

The cntrl

envirn.ent

includes the

-ll&in! ele.ents@• Inte!rity and

ethical values

• Hana!e.ent5s

'hils'hy and

'eratin! style

• Or!ani"atinal

structure

• Assi!n.ent -

authrity and

res'nsi(ility• u.an resurce

'licies and

'ractices

• 8.'etence -

'ersnnel

'en!endalian

r!anisasi/

Lin!$un!an

'en!endalian

.e.-asilitasi disi'lindan stru$tur dala.

u'aya 'enca'aian

tu)uan uta.a siste.

'en!endalian intern/

Lin!$un!an

'en!endalian

.enca$u' ele.en7

ele.en se(a!ai

(eri$ut@

• Inte!ritas dan

nilai eti$a?

• Fils3

.ana)e.en dan

!aya 'erasinal?

• Stru$tur

r!anisasi?

• Pe.(erian

$e&enan!an dantan!!un! )a&a(?

•


11/19

&illin! t acce't/ da'at diteri.a

r!anisasi/

N

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GLOSSARY ARTI

19 Engageme

nt

A s'eci3c internal

audit assi!n.ent*

tas$* r revie&

activity* such as an

internal audit*

cntrl sel-7

assess.ent revie&*

-raud e2a.inatin*

r cnsultancy/

An en!a!e.ent

.ay include

.ulti'le tas$s r

activities desi!ned

t acc.'lish a

s'eci3c set -

related ()ectives/

Penugasan Henca$u' 'enu!asan

$husus dala. audit

internal tertentu*

$e!iatan 'e.eri$saan

dala. lin!$u' audit

internal* 'e.eri$saan

'enialaian sendiri atas

'en!endalian*

'en!u)ian $ecuran!an*

atau $nsultansi/

Penu!asan da'at

.enca$u' (e(era'a

)enis tu!as atau

$e!iatan yan! didesain

untu$ .enca'ai satu

atau (e(era'a tu)uan

tertentu/1> Engageme

nt

*+,ectives

Brad state.ents

devel'ed (y

internal auditrs

that de3ne

intended

en!a!e.ent

acc.'lish.ents/

Sasaran

Penugasan

Jraian rinci yan!

disusun leh auditr

internal untu$

.ende3nisi$an sasaran

'enu!asan yan! in!in

dica'ai/

1 Engageme

nt *$inion

The ratin!*

cnclusin* andr

ther descri'tin - results - an

individual internal

audit en!a!e.ent*

relatin! t thse

as'ects &ithin the

()ectives and

sc'e - the

en!a!e.ent/

O'ini Penu!asan Penilaian* $esi.'ulan*

danatau uraian lain

se(a!ai hasil'enu!asan audit

internal ter$ait den!an

as'e$7as'e$ yan!

.en)adi tu)uan dan

ruan! lin!$u'

'enu!asan/

1D Engageme

nt -or&

Program

A dcu.ent that

lists the 'rcedures

t (e -ll&ed

Program #er,a

Penugasan

=$u.en yan! (erisi

'rsedur yan! harusdla$sana$an sela.a


12/19

durin! an

en!a!e.ent*

desi!ned t

achieve the

en!a!e.ent 'lan/

'enu!asan. yan!

dirancan! untu$

.enca'ai tu)uan

'enu!asan/

1 EternalService

Provider

A 'ersn r 3r.utside - the

r!ani"atin that

has s'ecial

$n&led!e* s$ill*

and e2'erience in a

'articular

disci'line/

Penyedia JasaE&sternal

Seseran! atau'erusahaan di luar

r!anisasi yan!

.e.ili$i 'en!etahuan*

$eahlian* dan

'en!ala.an $husus

dala. disi'lin il.u

tertentu/

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GLOSSARY ARTI

1 /raud Any ille!al act

characteri"ed (y

deceit*

cnceal.ent* r

vilatin - trust/

These acts are nt

de'endent u'n

the threat -

vilence r

'hysical -rce/

Frauds are

'er'etrated (y

'arties and

r!ani"atins t

(tain .ney*

'r'erty* r

services? t avid

'ay.ent r lss -

services? r t

secure 'ersnal r

(usiness

advanta!e/

#ecurangan Setia' tinda$an ile!al

yan! (erciri$an

'eni'uan*'enye.(unyi

an* atau

'enyalah!unaan$e'ercayaan/ Tinda$an7

terse(ut tida$ ter(atas

'ada anca.an atau

'elan!!arandala.

(entu$ $e$uatan 3si$

sa)a/


13/19

i.'le.ented (y

the (ard t

in-r.* direct*

.ana!e* and

.nitr the

activities - the

r!ani"atin

t&ard the

achieve.ent - its

()ectives/

ditera'$an leh =e&an

dala. ran!$a

.en!in-r.asi$an*

.en!arah$an*

.en!ella* dan

.e.antau a$tivitas

r!anisasi untu$

.enca'ai sasaran/

41 %m$airme

nt

I.'air.ent t

r!ani"atinal

inde'endence and

individual

()ectivity .ay

include 'ersnalcnict - interest*

sc'e li.itatins*

restrictins n

access t recrds*

'ersnnel* and

'r'erties* and

resurce li.itatins

#-undin!%/

#endala)ham+

atan


14/19

and technical

cntrls ver

in-r.atin

technl!y

in-rastructures

such as

a''licatins*

in-r.atin*

in-rastructure* and

'e'le/

'en!endalian te$ni$

(er(asis in-rastru$tur

te$nl!i in-r.asi

se'erti a'li$asi*

in-r.asi* in-rastru$tur*dan .anusia/

49 %nformatio

n

1echnolog

y

0overnanc

e

8nsists - the

leadershi'*

r!ani"atinal

structures* and

'rcesses that

ensure that theenter'rise5s

in-r.atin

technl!y

su''rts the

r!ani"atin5s

strate!ies and

()ectives/

Tata


15/19

'ractitiner#s% that

'rvides

inde'endent*

()ective

assurance and

cnsultin! services

desi!ned t add

value and i.'rve

an r!ani"atin5s

'eratins/

The internal audit

activity hel's an

r!ani"atin

acc.'lish its

()ectives (y(rin!in! a

syste.atic*

disci'lined

a''rach t

evaluate and

i.'rve the

e+ectiveness -

!vernance* ris$

.ana!e.ent and

cntrl 'rcesses/

.e.(eri$an )asa

asurans dan )asa

$nsultansi yan!

inde'enden dan

()e$ti-* yan!dirancan! untu$

.e.(eri$an nilai

ta.(ah dan

.enin!$at$an $e!iatan

'erasi r!anisasi/

A$tivitas audit internal

.e.(antu r!anisasi

.enca'ai tu)uannya*

.elalui 'ende$atan

yan! siste.atis dan

teratur dala.

.en!evaluasi dan

.enin!$at$an

e-e$tivitas 'rses

.ana)e.en risi$*

'en!endalian* dan tata

$ella/

4 %nternatio

nal

Profession

al

Practices

/ramewor

& !%PP/"

The cnce'tual

-ra.e&r$ that

r!ani"es the

authritative

!uidance

'r.ul!ated (y

The IIA/

Authritative

Guidance isc.'rised - t&

cate!ries – #1%

.andatry and #4%

strn!ly

rec..ended/

#erang&a

Pra&ti&

Profesional

%nternasional


16/19

N

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GLOSSARY ARTI

4 *+,ectivit

y

An un(iased

.ental attitude

that all&s internal

auditrs t 'er-r.

en!a!e.ents in

such a .anner that

they (elieve in

their &r$ 'rduct

and that n Cuality

c.'r.ises are

.ade/

O()ectivity reCuires

that internal

auditrs d nt

su(rdinate their

)ud!.ent n audit

.atters t thers/

*+,e&tivitas Se(uah 'erila$u .ental

tida$ .e.iha$ yan!

.e.un!$in$an auditr

internal da'at

.ela$sana$an tu!assede.i$ian ru'a

sehin!!a hasil $er)a

.ere$a da'at

di'ercaya/

O()e$tivitas

.en!harus$an auditr

internal untu$ tida$

.endasar$an

'enda'atnya ter$ait'er.asalahan audit

$e'ada 'iha$ lain/

4 *verall

*$inion

The ratin!*

cnclusin* andr

ther descri'tin -

results 'rvided (y

the chie- audit

e2ecutive

addressin!* at a

(rad level*!vernance* ris$

.ana!e.ent*

andr cntrl

'rcesses - the

r!ani"atin/

An verall 'inin

is the 'r-essinal

)ud!.ent - the

chie- audite2ecutive (ased n

O'iniPenda'at

u.u.

Penilaian* $esi.'ulan*

danatau uraian lainnya

tentan! hasil

'enu!asan yan!

di(eri$an leh


17/19

the results - a

nu.(er -

individual

en!a!e.ents and

ther activities -r

a s'eci3c ti.e

interval/

Internal (erdasar$an

hasil7hasil (e(era'a

'enu!asan dan

a$tivitas lainnya 'ada

rentan! &a$tutertentu/

N

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GLOSSARY ARTI

6 2esidual

2is&

The ris$ re.ainin!

a-ter .ana!e.ent

ta$es actin t

reduce the i.'act

and li$elihd - anadverse event*

includin! cntrl

activities in

res'ndin! t a

ris$/

2isi&o

2esidual)1ersis

a

Adalah risi$ yan!

.asih tersisa .es$i'un

.ana)e.en telah

.en!a.(il lan!$ah

untu$ .e.ini.al$anda.'a$ dan

$e.un!$inan

ter)adinya 'eristi&a

yan! .eru!i$an*

ter.asu$ )u!a tinda$an

(eru'a $e!iatan

'en!endalian dala.

ran!$a .eres'n suatu

risi$/61 2is& The 'ssi(ility -

an event ccurrin!

that &ill have an

i.'act n the

achieve.ent -

()ectives/ Ris$ is

.easured in ter.s

- i.'act and

li$elihd/

2isi&o


18/19

A$$etite that an

r!ani"atin is

&illin! t acce't/

suatu r!anisasi

.eneri.a risi$/

66 2is&

Managem

ent

A 'rcess t

identi-y* assess*

.ana!e* andcntrl 'tential

events r situatins

t 'rvide

reasna(le

assurance

re!ardin! the

achieve.ent - the

r!ani"atin5s

()ectives/

Pengelolaan

2isi&o

Adalah 'rses

.en!identi3$asi*

.enilai* .en!ella*

dan .en!endali$an

'eristi&a atau situasi

untu$ .e.(eri$an

asuran yan! cu$u'

untu$ 'enca'aian

tu)uan r!anisasi/

69 Should The Standards usethe &rd :shuld;

&here

cn-r.ance is

e2'ected unless*

&hen a''lyin!

'r-essinal

)ud!.ent*

circu.stances

)usti-y deviatin/

Seharusnya Standar .en!!una$an$ata ;seharusnya;

a'a(ila dihara'$an

adanya $e'atuhan*

$ecuali (ila

(erdasar$an

'erti.(an!an

'r-esinal da'at

di(eri$an deviasi

N

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GLOSSARY ARTI

6> Signi3cance

The relativei.'rtance - a

.atter &ithin the

cnte2t in &hich it

is (ein!

cnsidered*

includin!

Cuantitative and

Cualitative -actrs*

such as .a!nitude*

nature* e+ect*relevance* and

Si!ni3$ansi Tin!$at $e'entin!anrelati- sseuatu hal

dala. $.te$s

tertentu yan! sedan!

di'erti.(an!$an*

.enca$u' as'e$

$uantitati- dan

$ualitati-* se'erti

(esaran* si-at* a$i(at*

$eter$aitan* danda.'a$/


19/19

i.'act/

Pr-essinal

)ud!.ent assists

internal auditrs

&hen evaluatin!

the si!ni3cance -

.atters &ithin the

cnte2t - the

relevant ()ectives/

Perti.(an!an

'r-esinal .e.(antu

auditr dala.

.en!evaluasi tin!$at

$e'entin!an suatu haldala. $nte$s tu)uan

yan! relevan/

6 Standard A 'r-essinal

'rnunce.ent

'r.ul!ated (y the

Internal Audit

Standards Bard

that delineates thereCuire.ents -r

'er-r.in! a (rad

ran!e - internal

audit activities* and

-r evaluatin!

internal audit

'er-r.ance/

Standar Pernyataan 'r-esinal

yan! di$eluar$an leh

=e&an Standar Audit

Internal yan!

.en!urai$an

'ersyaratan7

'ersyaratan rinci dala.

.ela$u$an a$tivitas

audit internal sdan

dala. .en!evaluasi

$iner)a a$tivitas audit

internal/6D 1echnolog

y4+ased

Audit1echnique

s

Any aut.ated

audit tl* such as

!enerali"ed audits-t&are* test data

!eneratrs*

c.'uteri"ed audit

'r!ra.s*

s'eciali"ed audit

utilities* and

c.'uter7assisted

audit techniCues

#8AATs%/

Te$ni$ Audit

Ber(asis

Te$nl!i

Se!ala alat (antu yan!

tert.atisasi* se'erti

'iranti luna$ auditu.u.* !eneratr data

'en!u)ian* 'r!ra.

audit (er(asis

$.'uter* 'eran!$at

$husus untu$ audit*

dan te$ni$ audit

(er(antuan $.'uter/

Tabel IPPF - Glossary

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