Performance Audit

DESCRIPTION
Performance Audit adalah sebuah proses pengkajian konsep dan praktik kebijakan, prosedur, dokumentasi, dan sistem manajemen kinerja perusahaan serta hasilnya berupa kinerja organisasi, unit kerja, dan karyawan. Setidaknya ada 2 aspek utama yang diaudit, yakni audit kepatuhan terhadap kebijakan perusahaan dan peraturan perundang-undangan yang berlaku dan audit kinerja organisasi, unit kerja, dan individu pegawai berdasarkan target yang telah ditetapkan secara internal maupun berdasarkan benchmarking kinerja. Melalui hasil dari Performance Audit maka akan bisa diketahui gap yang perlu untuk diperbaiki dan pilihan solusi yang tepat.

OBJECTIVE
 Peserta mampu meningkatkan pemahaman konsep dan praktik tentang Performance Audit.
 Peserta mampu menerapkan Performance Audit.

COURSE OUTLINE

1. What is performance audit?
    What is performance audit?
    What is the special feature of performance auditing?
    What ideas form the basis of performance auditing?
    What are the basic questions in performance auditing?
    How does performance auditing relate to performance measurement
    Performance audit methodology
    Performance audit criteria
2. Auditing principles applied to performance auditing
    How do the auditing principles apply to performance auditing?
    What are the general requirements for a performance auditor
    Are there other important safeguards?
3. Field standards and guidance: Initiating and planning the performance audit
    What are the overall steps in the performance auditing cycle
    What does strategic planning involve?
    What does planning of individual performance audits involve?
4. Field standards and guidance: Conducting the performance audit
    What characteristics the main study process?
    What has to be considered in the data collection process?
    What characteristics the audit evidence and the audit findings?
    How should a changeable and conflicting environment be handled
    What is important when analyzing data and drawing conclusions?
5. Reporting standards and guidance: Presenting the performance audit results
    What does the need to focus on the final report involve
    What is required to make the report reliable?
    What characteristics a good and useful performance audit report?
    How should a performance audit report be distributed?
    What purposes do follow-up processes serve?
   

METHOD
 Presentation
 Discussion
 Case study