T. Alakishia has been operating in Jakarta for more than 10 years. Aries is one of the employees who is responsible for recording transactions in the purchasing department when ordering raw materials from suppliers. Once, Wilson as the party who made the payments and received the invoices, resigned from the office, so for the moment everything was in Aries' charge. Jenni as COO of PT. Alakitashia really trusts Aries because by seeing the contribution of Aries for a long time, it is also due to the close friendship between them, thus leaving the work entirely and the internal control to Aries itself. This has caused a lack of segregation of duties, so that since it was fully managed by Aries, the number of purchases has increased and it can be seen how the expenses are higher than before, so it is feared that fraud could occur. In addition, Aries has also collaborated with all suppliers and the production department to harmonize the transaction record in the form of the number of units of goods purchased and produced along with the cost price charged to support the data presented
PT. Alakishia has been operating in Jakarta for more than 10 years. Aries is one of the employees
who is responsible for recording transactions in the purchasing department when ordering raw
materials from suppliers. Once, Wilson as the party who made the payments and received the
invoices, resigned from the office, so for the moment everything was in Aries' charge. Jenni as
COO of PT. Alakitashia really trusts Aries because by seeing the contribution of Aries for a long
time, it is also due to the close friendship between them, thus leaving the work entirely and the
internal control to Aries itself. This has caused a lack of segregation of duties, so that since it
was fully managed by Aries, the number of purchases has increased and it can be seen how the
expenses are higher than before, so it is feared that fraud could occur. In addition, Aries has also
collaborated with all suppliers and the production department to harmonize the transaction record
in the form of the number of units of goods purchased and produced along with the cost price
charged to support the data presented by him in order to hide his movements.
As a professional internal auditor, you are asked to audit the performance of the purchasing
department that is suspected to be a party that has the potential to commit fraud, so you are asked
to create a procedure of comprehensive audits in order to present the information in transparency
and accountability to all stakeholders.
• Make an audit plan related to the actions you can take to make the audit activity a success.
Write down what is the difference between internal audit and external audit in terms of
planning and the results provided.
• Write down the findings that you can find with reference to the elements of the COSO
Framework, then explain what causes internal control to fail in the company and the
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