Executive Roadmap to Fraud Prevention and Internal Control

Executive Roadmap to Fraud Prevention and Internal Control

Feb 28

“…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: Overview of Recent Corporate Scandals. Fraud and Prevention. The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: COSO to Sarbanes-Oxley. The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: SAS 99 to the Sarbanes-Oxley Influence on Private and Nonprofit Organizations. Internal Controls and Antifraud Programs. Financial Statement Fraud. Internal Fraud: Protecting a Company. Information Security and Fraud. Designing a Robust Fraud Prevention Program at Your Company. Whistle-Blowers and Hotlines. Time to Do Background Checks. Beyond Compliance: A Fraud Prevention Culture That Works. Key Sections of the Sarbanes-Oxley Act of 2002. Fraud Risk Factors Related to Misstatements Arising from Fraudulent Financial Reporting. Fraud Risk Factors Related to Misstatements Arising from Misappropriation of Assets Related Topics: Purchasing Fraud: Prevention, Detection and Solution Best Practices in Fraud Auditing Fraud Examination 1: Introduction to Fraud Examination Fraud Examination 2: Techniques and Approach Interviewing Skills for Anti-Fraud Specialist Business Fraud Prevention Manual—ACFE Version Informasi & Registrasi: Untuk keterangan selengkapnya (termasuk biaya dan jadwal pelaksanaan) silahkan dilihat di <Executive Roadmap to Fraud Prevention and Internal Control> atauLPAI-411FA2.Pdf. Untuk pendaftaran silahkan download Registration Information dan kirim kembali via email atau fax setelah diisi dengan lengkap. Bila Anda membutuhkan inhouse training silahkan download Inhouse Training Request Form Anda juga dapat menghubungi langsung penyelenggaranya – LPAI Indonesia – melalui Tel: 021-5289-2279 Fax: 021-5207195 atau Email: lpai.indonesia<at>gmail.com...

Effective Internal Control: Concept & Implementation

Effective Internal Control: Concept & Implementation

Feb 24

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: 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 Creating the Internal Control Structure Understanding the components of internal controls Hard controls vs. soft controls Creating the control environment Monitoring the control framework Risk Assessment and Considerations Establishing strategic objectives Defining, Measuring, Evaluating risk Risk-management strategies: from ERM to CSA 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 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 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 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: Quality Assurance for Internal Audit Department Risk-based Internal Auditing (RBA) A New Dimension in Operational Auditing Audit Excellence Audit Sampling: Techniques and Approach Auditing Business Processes Informasi & Registrasi: Untuk keterangan selengkapnya (termasuk biaya...

How to Establish Effective Internal Controls

How to Establish Effective Internal Controls

Feb 23

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 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 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 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?...

Principles of Control Self Assessment (CSA)

Principles of Control Self Assessment (CSA)

Feb 23

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 Background and Overview Understand what CSA is and what it is not The benefits of CSA Discuss the internal auditing controversies surrounding CSA 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 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 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 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 CSA Skills Introduction CSA facilitation strategies and generic facilitator responsibilities Additional responsibilities for CSA facilitators Understand several different approaches to facilitating workshops CSA Implementation Be familiar with the resources CSA implementation requires Understand various implementation options available Know what to do next with CSA Related Topics: Financial Auditing for Internal Auditors How to Detect Creative Accounting & Fraud in Financial Report How to Establish Effective Internal Controls Effective Internal Control: Concept & Implementation Information System Audit (Audit Sistem Informasi) Managing Internal Audit Department Informasi & Registrasi: Untuk keterangan selengkapnya (termasuk biaya dan jadwal pelaksanaan) silahkan dilihat di <Principles of Control Self Assessment> atau LPAI-218AI3.Pdf. Untuk pendaftaran silahkan download Registration Information dan kirim kembali via email atau fax setelah diisi dengan lengkap. Bila Anda membutuhkan inhouse training silahkan download Inhouse Training Request Form Anda juga dapat menghubungi langsung penyelenggaranya –...

Effectiveness Internal Control Complying with Sarbanes-Oxley Act and SAS 99

Effectiveness Internal Control Complying with Sarbanes-Oxley Act and SAS 99

Feb 23

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: Keterkaitan Sarbanes-Oxley Act 2002 dan SAS No.99 dengan Corporate Governance 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) Internal Control-Integrated Framework COSO version About COSO Internal Control of COSO Risk Concepts (Enterprise Risk Management) Implementation of ICOFR Evaluation of Implementation of Internal Control Control Self Assessment Risk-Based Audit ICOFR Audit 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 Statement of Auditing Standard (SAS) No.99 Komponen-komponen SAS 99 Related Topics: Introduction to Enterprise Risk Management (ERM) Evaluating Internal Controls: COSO-based Application Financial Analysis for Internal Auditor Financial Auditing for Internal Auditors How to Detect Creative Accounting & Fraud in Financial Report How to Establish Effective Internal Controls Informasi & Registrasi: Untuk keterangan selengkapnya (termasuk biaya dan jadwal pelaksanaan) silahkan dilihat di <Effectiveness Internal Control Complying with Sarbanes-Oxley Act and SAS 99> atau LPAI-215AI2.Pdf. Untuk pendaftaran silahkan download Registration Information dan kirim kembali via email atau fax setelah diisi dengan lengkap. Bila Anda membutuhkan inhouse training silahkan download Inhouse Training Request Form Anda juga dapat menghubungi langsung penyelenggaranya – LPAI Indonesia – melalui Tel: 021-5289-2279 Fax: 021-5207195 atau Email:...

Control Self Assessment (CSA)

Control Self Assessment (CSA)

Feb 22

Kegagalan Utama Dari Sistem Internal Control Tradisional Adalah Karena Tidak  Diakomodirnya Aspek Manusia Dan Lingkungan Sebagai Komponen Internal Control. Meski pada kenyataannya sudah banyak jenis audit yang dilakukan baik oleh internal auditor maupun akuntan publik namun disisi lain skandal keuangan masih kerap terjadi di mana-mana. Skandal Enron dan WorldCom di Amerika, Skandal BLBI dan Bank Century serta Kasus Pajak ”Gayus Gate” di Indonesia telah memberi pesan betapa pentingnya corporate governance dan sistem control yang efektif dilakukan demi menyelamatkan perusahaan dan lembaga-lembaga pemerintahan. Karena itu Sistem Internal Control baru harus mampu mengadopsi nilai-nilai dari aspek manusia dan lingkungan dalam komponen yang memungkinkan auditor dapat bekerjasama dengan auditee dalam mengidentifikasi risiko yang dihadapi. Dalam kerangka inilah Control Self Assessment menjadi alternatif yang paling relevan. Paradigma baru pengendalian internal (internal control) ini diharapkan akan menjadi jaminan bagi tercapainya tujuan perusahaan dan harapan dari berbagai pihak seperti pemegang saham, regulator dan stakeholder lainnya. Pelatihan untuk Anda: Para Internal Auditor, Internal Controller, Akuntan Manajemen, Manajer dan Para Profesional (Key Staff) yang terlibat di dalam pengendalian perusahaan, serta pemilik dan eksekutif perusahaan lainnya. Pelatihan ini bertujuan untuk: Menjelaskan internal control tradisional, perkembangan internal control, dan pentingnya paradigma baru dalam pengendalian internal Menguraikan secara komprehensip mengenai kerangka internal control COSO dan prinsip-prinsip Control Self Assessment sebagai model yang sesuai dengan paradigma baru internal control Membekali peserta dengan berbagai metode dalam mengidentifikasi risiko sebagai bagian dari internal control Mengenalkan persyaratan dalam UU Sarbanes – Oxley Act Menguraikan perkembangan paradigma internal audit dalam kaitannya dengan paradigma baru internal control Pokok-Pokok Bahasan Internal Control – An Overview Perkembangan Pengendalian Internal Kegagalan Sistem (Internal Kontrol) Tradisional Coso Sebagai Fondasi Control Self Assessment (CSA) yang Sesuai dengan Paradigma Baru Control Environment (Lingkungan Pengendalian) Risk Assessment (Assessment Risiko) Control Activities and Control Self Assessment ISO & Coso – Emerging Forces to Control your Business Sistem Informasi Akuntansi & Sistem Informasi Manajemen Control Evaluation Techniques Perkembangan Paradigma Internal Audit Related Topics: Auditing the HR Function Auditing the Manufacturing Process Auditing the Marketing Function Auditing the Risk Management Process Continuous Auditing Control Self Assessment (CSA) Corporate Governance: Strategies for Internal Audit Informasi & Registrasi: Untuk keterangan selengkapnya (termasuk biaya dan jadwal pelaksanaan) silahkan dilihat di <Control Self Assessment (CSA)> atau LPAI-206AI3.Pdf. Untuk pendaftaran silahkan download Registration Information dan kirim kembali via email atau fax setelah diisi dengan lengkap. Bila Anda membutuhkan inhouse training silahkan download Inhouse Training Request Form Anda juga dapat menghubungi langsung...