Posts Tagged "internal control"

Executive Roadmap to Fraud Prevention and Internal Control

Posted by on Feb 28, 2011 in Fraud Audit, Internal Control | 1 comment

“…all executives need to protect themselves and their organizations from the potentially catastrophic damage fraud can cause, both financially and reputationally.…..” –Toby J. F. Bishop, President and Chief Executive Officer, Association of Certified Fraud Examiners

Sudah menjadi tanggungjawab para executive dan financial leader untuk memproteksi perusahaan dari adanya kecurangan atau fraud. Salah stu tindakan preventive adalah menciptakan budaya, iklim dan kebijakan perusahaan yang mampu mencegah fraud tersebut.
Pada pelatihan ini para peserta akan mendapatkan teknik dan strategi dalam membangun kultur yang mendorong compliance mulai dari fraud prevention hingga internal control.

Pelatihan untuk Anda:

  • Eksekutif perusahaan dan para manajer, supervisor, staf senior serta pemilik perusahaan.

Pelatihan ini bertujuan untuk:

  • Memberikan pemahaman mengenai fraud dan modusnya
  • Memahami fraud prenvention dan internal control
  • Memahami langkah-langkah dalam membangun prevention program
  • Memahami guideline dalam membangun budaya perusahaan yang berwawasan control

Pokok-Pokok Pembahasan:

  1. Overview of Recent Corporate Scandals.
  2. Fraud and Prevention.
  3. The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: COSO to Sarbanes-Oxley.
  4. The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: SAS 99 to the Sarbanes-Oxley Influence on Private and Nonprofit Organizations.
  5. Internal Controls and Antifraud Programs.
  6. Financial Statement Fraud.
  7. Internal Fraud: Protecting a Company.
  8. Information Security and Fraud.
  9. Designing a Robust Fraud Prevention Program at Your Company.
  10. Whistle-Blowers and Hotlines.
  11. Time to Do Background Checks.
  12. Beyond Compliance: A Fraud Prevention Culture That Works.
  13. Key Sections of the Sarbanes-Oxley Act of 2002.
  14. Fraud Risk Factors Related to Misstatements Arising from Fraudulent Financial Reporting.
  15. Fraud Risk Factors Related to Misstatements Arising from Misappropriation of Assets

Related Topics:

Informasi & Registrasi:

  • Untuk keterangan selengkapnya (termasuk biaya dan jadwal pelaksanaan) silahkan dilihat/unduh brosurnya di <Executive Roadmap to Fraud Prevention and Internal Control>.
  • Untuk pendaftaran silahkan download Registration Information dan kirim kembali via email atau fax setelah diisi dengan lengkap.
  • Bila membutuhkan pelatihan dalam bentuk Inhouse Training silahkan download IHT Request Form dan dikirim kembali kepada kami melalui Fax/email setelah diisi dengan lengkap.
  • Anda juga dapat menghubungi langsung penyelenggaranya melalui Tel/SMS/Fax yang tercantum di brosur atau email: lpai.indonesia<at>gmail.com

 

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Effective Internal Control: Concept & Implementation

Posted by on Feb 24, 2011 in Internal Audit, Internal Control | 1 comment


Pelatihan ini akan membahas bagaimana menerapkan Internal Control secara effective, aplikatif dan mudah dipahami. Juga mempelajari bagaimana membangun internal control yang terstruktur, analisa resiko dengan cepat dan mudah, serta mengelola dan memonitor control activities

Topik Utama Pembahasan

  • The factors behind each component of internal controls
  • The objectives internal controls
  • Manual or technology based monitoring works best for your organization
  • The accounting cycles that are most commonly audited
  • How to measure risk likelihood and its potential impact
  • The steps necessary to comply with Sarbanes-Oxley 404 requirements

Metode Penyajian

  • Pelatihan menggunakan metode ceramah dalam memahami konsep, dan latihan/studi kasus dalam mendalami teknik aplikasinya.
  • Pada akhir pembahasan materi para peserta akan membuat action plan, untuk menentukan rencana yang akan diterapkan setelah kembali ke dunia kerja

Siapa yang Menjadi Peserta?

  • Controllers, Accounting managers, Auditors, Compliance officers, CEOs, CFOs, Business owners, Managers and supervisors, Directors, Financial managers, Attorneys

Lingkup Pembahasan:

  1. Defining Internal Controls
    • How AICPA, COSO, and SOX define internal controls
    • Understanding the objectives of sound internal controls
    • Establishing which control framework is right for your organization
    • Meeting the objectives that internal controls must satisfy
  2. Creating the Internal Control Structure
    • Understanding the components of internal controls
    • Hard controls vs. soft controls
    • Creating the control environment
    • Monitoring the control framework
  3. Risk Assessment and Considerations
    • Establishing strategic objectives
    • Defining, Measuring, Evaluating risk
  4. Risk-management strategies: from ERM to CSA
  5. Managing Control Activities to Minimize Risks
    • Reviewing operational auditing
    • Prevention vs. detection control types
    • Using ORCA to evaluate management controls
    • Understanding the 5 assessments in ORCA
    • How to create an operational audit program
    • The steps to creating an individual audit program
  6. Establishing Internal Accounting Controls
    • Internal accounting control categories
    • The cycles most commonly audited and what you must know about each
    • Where your cycles are most at risk for fraud
    • Strategies for preventing fraud in your cycles
    • Financial audits
  7. Understanding and Complying With Sarbanes-Oxley
    • Eleven requirements of SOX
    • SOX 404 requirements
    • Understanding the PCAOB auditing standards
    • Sox 302 requirements
    • Understanding management assessment and reporting of internal controls
  8. Monitoring and Reporting on Internal Controls
    • Creating and implementing a testing system
    • Manual vs. technology-based monitoring
    • Elements of effective internal controls reports
    • How to create reports that everyone in your organization can understand and use

Related Topics:

Informasi & Registrasi:

  • Untuk keterangan selengkapnya (termasuk biaya dan jadwal pelaksanaan) silahkan dilihat/unduh brosurnya di <Effective Internal Control: Concept & Implementation.
  • Untuk pendaftaran silahkan download Registration Information dan kirim kembali via email atau fax setelah diisi dengan lengkap.
  • Bila membutuhkan pelatihan dalam bentuk Inhouse Training silahkan download IHT Request Form dan dikirim kembali kepada kami melalui Fax/email setelah diisi dengan lengkap.
  • Anda juga dapat menghubungi langsung penyelenggaranya melalui Tel/SMS/Fax yang tercantum di brosur atau email: lpai.indonesia<at>gmail.com
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How to Establish Effective Internal Controls

Posted by on Feb 23, 2011 in Finance Accounting, Internal Audit, Internal Control | 1 comment

Kesehatan Keuangan dari Sebuah Organisasi Dimulai Secara Internal …

Kontrol internal merupakan bagian penting dari kelanjutan pertumbuhan, kinerja, dan kesuksesan setiap organisasi. Tanpa sistem pengendalian internal yang efektif di tempat, organisasi Anda mungkin akan menghadapi resiko hukum dalam berbagai bidang, termasuk pelaporan keuangan yang rusak, praktik penipuan, dan banyak lagi. Anda mungkin bertanggung jawab untuk biaya dan denda yang besar, menghadapi tuntutan hukum yang serius, menjadi sasaran kegiatan audit yang semakin meningkat, atau tidak sadar bertabrakan dengan undang-undang pemerintah dan peraturan yang lebih ketat saat ini.
Lokakarya ini dirancang untuk memberikan pemimpin bisnis seperti Anda working blueprint untuk membantu membangun sistem pengendalian internal yang efektif dan efisien yang fungsional, praktis, sederhana untuk diterapkan, dan sesuai serta lengkap dengan semua panduan hukum yang kompleks saat ini.

Who should attend?

  • This program is designed for financial professionals, business leaders, managers, supervisors — anyone who is involved in the day-to-day financial workings of an organization, as well as those who must oversee legal, financial, and accounting operations.

Pokok-Pokok Bahasan

  1. Internal Controls Essentials
    • Proven procedures for developing strong internal controls
    • Types of internal controls that are critical to your organization’s financial health and operations
    • The components of an internal controls system, and the criteria for assuring the effectiveness of each component
    • SOX, COSO, and AICPA — gain a working understanding of the recommendations and requirements of each
    • Methods for establishing systems that continually assure legal compliance, both short and long term
    • Case Study: When careless practices cost … and cost BIG! Learn from the mistakes, missteps, and oversights of otherwise strong organizations
    • How to examine your existing internal controls and pinpoint trouble spots before they get out of hand
    • Criteria to define just how strict, stringent, or structured your internal control procedures should be
  2. Risk Assessment and Management
    • Today’s definition and scope of risk in the business environment
    • Effective ways of determining risks and assessing potential impact
    • How to use “dimensions of risk” to anticipate business process needs
    • Hypothetical risk? Or a likely “risk reality”? How to realistically assess risk exposure and its impact to your organization
    • Methods for trouble-shooting risk “hot spots” in your organization
  3. Sarbanes-Oxley: Understanding and Complying with the Requirements
    • How Sarbanes-Oxley (SOX) has changed the legal ramifications of today’s internal control systems
    • SOX, COSO, AICPA: how they work together, how they relate to each other, and how they affect your organization
    • What internal controls are critical for SOX compliance?
    • How to make sure your financial reporting and documentation is in line with SOX requirements
    • Tips for ensuring compliance with SOX 302 and 404
    • “Management Assessment of Internal Controls” — actions your accounting department needs to take to comply with this section of SOX
  4. Operational Audits, Assessments, and Controls
    • The purposes and desired outcomes of Operational Audits: why the OA is crucial to organizational effectiveness
    • The core elements of Operational Audits
    • Prevention and Detection: ways to improve your operations by building these essential elements into your processes
    • When outside audit assessment is called for — how to locate a contractor and get the precise operational help you need
    • Essentials of accounting audits — best practices to ensure effectiveness
    • How to safeguard your organization against fraud, misconduct, sloppiness, and ethics breaches — the “Achilles Heel” issues of accounting controls

Related Topics:

Informasi & Registrasi:

  • Untuk keterangan selengkapnya (termasuk biaya dan jadwal pelaksanaan) silahkan dilihat/unduh brosurnya di <How to Establish Effective Internal Controls> atau disini.
  • Untuk pendaftaran silahkan download Registration Information dan kirim kembali via email atau fax setelah diisi dengan lengkap.
  • Bila membutuhkan pelatihan dalam bentuk Inhouse Training silahkan download IHT Request Form dan dikirim kembali kepada kami melalui Fax/email setelah diisi dengan lengkap.
  • Anda juga dapat menghubungi langsung penyelenggaranya melalui Tel/SMS/Fax yang tercantum di brosur atau email: lpai.indonesia<at>gmail.com
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Principles of Control Self Assessment (CSA)

Posted by on Feb 23, 2011 in Internal Audit, Internal Control | 1 comment


Membahas secara komprehensip, mendasar dan systematis Control Self Assessment (CSA) mulai dari pengenalan, implementasi hingga pelaporannya.

Who should attend?

  • Auditors who want to “get familiar with the process.”
  • Senior-level internal auditors looking for a fresh approach to providing service within their organizations.
  • Non-auditors who are well acquainted with internal controls and are ready to learn a new method for evaluating control.

Your opportunity to:

  • Learn how organizations use CSA to determine how well business objectives are being met.
  • Review internal audit’s role, the various CSA formats, and the control frameworks used during a self-assessment.
  • Understand the basic skills needed to facilitate a CSA workshop.
  • Experience a CSA workshop demonstration.
  • Gain strategies for CSA implementation

Key Topics

  1. Background and Overview
    • Understand what CSA is and what it is not
    • The benefits of CSA
    • Discuss the internal auditing controversies surrounding CSA
  2. Cultural Necessities: Assessing Organizational Culture
    • Evaluate your organization’s culture
    • Impact of employee empowerment on the CSA process
    • Use an instrument designed to assess organizational culture as it relates to CSA
  3. CSA Formats
    • Understand the major formats organizations are using in CSA: workshops, surveys, and others
    • Be aware of the advantages and disadvantages of the various CSA formats
    • Select the appropriate format for your organization
  4. Control Frameworks: Tools for Meeting Organizational Objectives
    • Understand how to use a framework in CSA
    • Identify control frameworks available for use in CSA
    • Understand how to design controls
  5. Reporting and Quality Assurance
    • Understand how organizations are reporting CSA results
    • Understand the work needed to rely on CSA results
    • Discuss the impact of implementing CSA in your organization
  6. CSA Skills Introduction
    • CSA facilitation strategies and generic facilitator responsibilities
    • Additional responsibilities for CSA facilitators
    • Understand several different approaches to facilitating workshops
  7. CSA Implementation
    • Be familiar with the resources CSA implementation requires
    • Understand various implementation options available
    • Know what to do next with CSA

Related Topics:

Informasi & Registrasi:

  • Untuk keterangan selengkapnya (termasuk biaya dan jadwal pelaksanaan) silahkan dilihat/unduh brosurnya di <Principles of Control Self Assessment>.
  • Untuk pendaftaran silahkan download Registration Information dan kirim kembali via email atau fax setelah diisi dengan lengkap.
  • Bila membutuhkan pelatihan dalam bentuk Inhouse Training silahkan download IHT Request Form dan dikirim kembali kepada kami melalui Fax/email setelah diisi dengan lengkap.
  • Anda juga dapat menghubungi langsung penyelenggaranya melalui Tel/SMS/Fax yang tercantum di brosur atau email: lpai.indonesia<at>gmail.com
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Effectiveness Internal Control Complying with Sarbanes-Oxley Act and SAS 99

Posted by on Feb 23, 2011 in Internal Audit, Internal Control | 1 comment


Internal control pada saat ini menghadapi tantangan dan tuntutan yang besar untuk dapat secara efektif dan efisien melakukan fungsinya. Fungsi control tersebut tidak hanya melekat pada proses bisnis tetapi juga pada financial reporting atau yang lebih dikenal dengan Internal Control Over Financial Reporting (ICOFR). Salah satu ajuan adalah Sarbanes – Oxley. Dalam pelatihan ini para peserta akan diajak untuk mempelajari bagaimana mengaplikasikan Sarbanes – Oxley, terutama yang berkaitan dengan ICOFR.

Pelatihan untuk Anda:

  • Auditor Internal atau Satuan Pengendalian Internal yang ingin memiliki pengetahuan tentang tatacara mengimplementasikan Sarbanes-Oxley dalam pengendalian perusahaan.
  • Staf professional lain yang ingin memiliki pengetahuan dan wawasan di bidang pengendalian internal yang efektif.

Objective and Benefit:

  • Memahami, mengontrol dan mencegah terjadinya misstatement dalam laporan keuangan
  • Memahami teknik mendefinisikan risiko dan mengapalikasikan internal control dalam proses bisnis
  • Memahami teknik dalam mengevaluasi internal control design dan operation
  • Memahami system review dan test of control

Pokok-Pokok Pembahasan:

  1. Keterkaitan Sarbanes-Oxley Act 2002 dan SAS No.99 dengan Corporate Governance
  2. Overview of Sarbanes-Oxley Act 2002
    • Background: Cases of Enron and WorldCom, etc.
    • Philosophy of SOX
    • Sections related to global business (Section 302 and 404)
  3. Internal Control-Integrated Framework COSO version
    • About COSO
    • Internal Control of COSO
    • Risk Concepts (Enterprise Risk Management)
    • Implementation of ICOFR
  4. Evaluation of Implementation of Internal Control
    • Control Self Assessment
    • Risk-Based Audit
    • ICOFR Audit
  5. Audit ICOFR (Internal Control Over Financial Reporting)
    • System Review/ Walkthrough
    • Test of Control
    • Level of effectiveness of ICOFR Design
    • Level of Compliances of ICOFR Operation
    • Conclusion of Audit
  6. Statement of Auditing Standard (SAS) No.99
    • Komponen-komponen SAS 99

Related Topics:

Informasi & Registrasi:

  • Untuk keterangan selengkapnya (termasuk biaya dan jadwal pelaksanaan) silahkan dilihat/unduh brosurnya di <Effectiveness Internal Control Complying with Sarbanes-Oxley Act and SAS 99>
  • Untuk pendaftaran silahkan download Registration Information dan kirim kembali via email atau fax setelah diisi dengan lengkap.
  • Bila membutuhkan pelatihan dalam bentuk Inhouse Training silahkan download IHT Request Form dan dikirim kembali kepada kami melalui Fax/email setelah diisi dengan lengkap.
  • Anda juga dapat menghubungi langsung penyelenggaranya melalui Tel/SMS/Fax yang tercantum di brosur atau email: lpai.indonesia<at>gmail.com
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