Surgery Specialist

Program Pendidikan Dokter Spesialis FKUB
Written on 27 January 2014 , by angga

Follow-Up Internal and External Audit


Internal audit has become a necessity for the leadership to help control the running of an organization’s operational activities. Internal audits need to be done on a regular basis in order to prevent problems and leaders will be able to know and solve problems before they develop. In addition, internal audit can also identify the cause of the emergence and know the effective steps to overcome them. Internal audits are conducted by professionals who have a deep understanding of the operating system and operations of an organization. Internal audit activities provide assurance that an organization’s internal controls are sufficient to minimize risks, ensure that the organization’s operations are running effectively and efficiently and to ensure that the organization’s goals and objectives are met.
Basically the internal audit activities are both financial audit and audit operations, has the following stages:
1. Completion of internal audit results with audit findings;
2. Recommendations or suggestions provided by internal audits in the form of corrective actions directed at the auditee for the future;
3. Auditee’s response to recommendation or suggestion given by internal audit in the form of approval of repair or procedure making;
4. Disposition by the leadership on the recommendation or advice given by the internal audit as an encouragement to the auditee to hasten the completion of the follow-up of the audit findings; and
5. Monitoring or follow-up on the recommendations of audit findings.
The success of the roles and tasks carried out by internal auditors is one of them is shown by the tendency of decreasing the number of audit findings. This indicates that the auditor can act as a meaningful consultant in auditing, the auditor also plays a role in conveying the related issues in the organization. The number of findings obtained at the time of the audit does not automatically indicate that the auditor has been working well. This is related to the completion of follow-up audit findings that still need to be resolved by the auditee and the organization. Any audit findings that have not been acted upon are the responsibility of the auditee for resolution by being monitored by the internal auditor.

In addition to internal audit, Externa Audit is required by a standard institution. This externa audit is used for standardization throughout the courses both local, regional, and international. This is done by the National or International Standard Agency, this is to reduce internal audit mistakes.