materi audit manajemen

21
Management Audit Asep Effendi R Fakultas Ekonomi Universitas Sangga Buana YPKP

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Page 1: Materi Audit Manajemen

Management Audit

Asep Effendi R

Fakultas Ekonomi

Universitas Sangga Buana YPKP

Page 2: Materi Audit Manajemen

Partial Organization Chart, Manufacturing Company

President

ProductionVice-President

FinancialVice-President

Controller

Treasurer

MachiningForeman

AssemblyForeman

Treasurer'sFunctions

Controller’sFunctions

Production Supervisor

Line Function Staff Function

Page 3: Materi Audit Manajemen

Management AccountingInformation Systems

Processes

Users

Inputs Outputs

Economic Events

CollectingMeasuring

StoringAnalyzingReportingManaging

Special ReportsProduct Costs

Customer CostsBudgets

Performance ReportsPersonal Communication

Page 4: Materi Audit Manajemen

The Management Process

• The Management Process is defined by the following activities:

– Planning– Controlling– Decision making

Page 5: Materi Audit Manajemen

The Management Process(continued)

•Planning requires setting objectives and identifying methods to achieve those

objectives.

Page 6: Materi Audit Manajemen

The Management Process(continued)

•Controlling is the managerial activity of monitoring a plan’s implementation and taking corrective action as needed.

•Control is usually achieved with the use of feedback, which is information that can be used to evaluate or correct the steps being taken to implement a plan.

Page 7: Materi Audit Manajemen

The Management Process(continued)

•Decision making is the process of choosing among competing alternatives.

Page 8: Materi Audit Manajemen

Management Accounting Financial Accounting

1. Internally focus2. No mandatory rules3. Financial and nonfinancial

information; subjective information possible

4. Emphasis on the future5. Internal evaluation and

decisions based on very detailed information

6. Broad, multidisciplinary

1. Externally focus2. Must follow externally

imposed rules3. Objective financial

information4. Historical orientation5. Information about the

firm as a whole6. More self-contained

Comparison of Management and Financial Accounting

Page 9: Materi Audit Manajemen

Information and Decisions

Strategic

Tactical

Operational

Transaction Oriented

Lower-LevelManagement

MiddleManagement

Top-Level Management

Summarizationand Filtration

Page 10: Materi Audit Manajemen

Business Processes

Inbound Sales Logistics

Inbound Sales Logistics

Outbound Sales Logistics

Outbound Sales Logistics

Operations Operations Marketing Marketing

Service Service

Primary Business Processes

Page 11: Materi Audit Manajemen

Business Processes

Supporting Business Processes

Technology DevelopmentTechnology Development

ProcurementProcurement

HumanResources

HumanResources

FirmInfrastructure

FirmInfrastructure

Page 12: Materi Audit Manajemen

Transaction Processing Cycles

• Transaction cycles have traditionally grouped activities of a business into four common cycles of business activities.

1 Revenue cycle

2 Expenditure cycle

3 Production cycle

4 Finance cycle

Page 13: Materi Audit Manajemen

Transaction Processing Cycles

• A fifth cycle is the financial reporting cycle.

• The financial reporting cycle is not an operating cycle.

• It obtains accounting and operating data from the other cycles and processes these data into financial reports.

Page 14: Materi Audit Manajemen

Internal Control Process

• The internal control process is a process designed to provide reasonable assurance regarding the achievement of objectives in:

– reliability of financial reporting

– effectiveness and efficiency of operations

– compliance with applicable laws and regulations

Page 15: Materi Audit Manajemen

CustomerMail

Salesorders

Enteredsales orders

Enteredsales orderdata

Sortedsales records

Sales commissionreport Sales

manager

Sales orderform file

1.Open mail

2.Enter salesorder data

3.Sort

sales order s

4.Compute

salescommissions

A Data Flow Diagram (Figure 0 Diagram) of a Sales Commission System

B-15

Page 16: Materi Audit Manajemen

Sales Commission

System

Customer

Sales Manager

Sales commission report

Mail A Context Diagram of a Sales Commission System

B-16

Page 17: Materi Audit Manajemen

DATABASE

Accountinginformation

system

Industrialengineering

system

Manufacturingintelligencesubsystem

Productionsubsystem

Inventorysubsystem

Qualitysubsystem

Costsubsystem

Internalsources

Environmentalsources

InputInputsubsystemssubsystems

OutputOutputsubsystemssubsystems

Users

Data Information

A Model of a Manufacturing SystemA Model of a Manufacturing System

C-17

Page 18: Materi Audit Manajemen

TerminalTerminal

Receiving areaReceiving area

Raw-materialsRaw-materialsstoreroomstoreroom

ReceivingReceivinginspectioninspection

Shop floor areaShop floor area

Finished-goodsFinished-goodsstoreroomstoreroom

Shipping areaShipping area

1

2

3 4 5

6

7

8

9

10

11

12

Location of Location of Data Collection TerminalsData Collection Terminals

C-18

Page 19: Materi Audit Manajemen

Labor Unions

•Suppliers•Employment agencies •College &universities•Trade schools

Government

Global community

Competitors

Industrial relationsdepartment

Strategic levelmanagement

Human resourcesdepartment

Employees

Manufacturing management

Personnel Personnel requestsrequests

ApplicantApplicant datadata

Union contractUnion contractperformanceperformance

Formal flowFormal flowInformal flowInformal flow

Flow of Labor InformationFlow of Labor Information

C-19

Page 20: Materi Audit Manajemen
Page 21: Materi Audit Manajemen