The document discusses revising the three lines of defense model and risk assurance in the era of the pandemic. It notes that the current model focuses too much on defense, is siloed, and limits the role of internal audit. A revised model is needed that is more dynamic, focuses on value creation, embraces opportunities from stakeholders, and aligns with modern complex organizations.
The document discusses revising the three lines of defense model and risk assurance in the era of the pandemic. It notes that the current model focuses too much on defense, is siloed, and limits the role of internal audit. A revised model is needed that is more dynamic, focuses on value creation, embraces opportunities from stakeholders, and aligns with modern complex organizations.
The document discusses revising the three lines of defense model and risk assurance in the era of the pandemic. It notes that the current model focuses too much on defense, is siloed, and limits the role of internal audit. A revised model is needed that is more dynamic, focuses on value creation, embraces opportunities from stakeholders, and aligns with modern complex organizations.
The document discusses revising the three lines of defense model and risk assurance in the era of the pandemic. It notes that the current model focuses too much on defense, is siloed, and limits the role of internal audit. A revised model is needed that is more dynamic, focuses on value creation, embraces opportunities from stakeholders, and aligns with modern complex organizations.
HARI SETIANTO President, IIA Indonesia Our Mission: To advance the profession and practice of internal auditing in Indonesia 3,401 327 Active Member CIA Holder World’s IIA highest increase 49% since Jul 2018 – Jul 2019 Or 0,0001064% of national population
Our Vision: Internal audit professionals are universally recognized as 200,000+ 180 106 159 indispensable to effective governance, risk management, MEMBERS COUNTRIES INSTITUTES CHAPTERS and control
Company Name - Presentation 2
Membership dan Certification Membership tertinggi di Asia Tenggara, jumlah CIA paling sedikit; Membership nomor tiga di Asia, setelah Jepang dan China. World’s highest increase 2018-2019.
Indonesia Malaysia Philippine Thailand Singapura Asia Pasifik Global
Anggota 3.401 2.854 3.139 2.249 2.450 -- 200.000+
CIA 327 886 1.960 466 1.900 77.521 165.271 CRMA 88 120 106 59 209 4.353 15.834 CFSA 18 29 77 21 139 1.215 7.131 CGAP 77 6 2 2 4 721 5.638 CCSA 57 54 65 47 106 2.476 7.767 IAP 4 3 10 3 10 97 957 IIA Indonesia - Strategic Goals IIA-Indonesia is valued and 1 highly regarded by its members and stakeholders Membership. IIA-Indonesia will nurture high-performing internal audit Professionalism 2 professionals that are indispensable resource to their organizations IIA-Indonesia will raise the Strategic Goals Advocacy 3 profile of, and demand for, the profession
IIA-Indonesia will align itself to
Governance 4 a revised global operating model governed by IIA- Global People IIA-Indonesia will build a team of professional staff and 5 volunteers to achieve its mission Chairman Board of Directors
N N NED N N ED N N E N E N E
Audit Committee CEO
C C C C C Senior Management Three Lines of Defense Model
Own & manage Monitor & support Assurance
Fungsi Manajemen (pengelolaan) Fungsi Assurance Operating Management Independensi terbatas Independensi penuh Lapor kepada Manajemen Lapor pada governing body Review 2019 - 3LoD model
Fokus pada Silo Membatasi Peran Tidak sesuai
defense Internal Audit realitas saat ini
• Mengabaikan value • Fokus risk/control Membatasi peran • Tidak dinamis,
ceation; tidak proaktif unitnya internal auditor sebagai sebagaimana • Melupakan peluang • Koordinasi dan trusted advisor dan kompleksitas organisasi • Pandangan lama, komunikasi terbatas strategic partner modern fungsi ‘rem’/’no’ • Mengabaikan blurring . • Tidak scalable • Hanya menjaga supaya of the line • Statis, tidak flexible tidak ‘jatuh’ è perlu • Duplikasi – overlap dan langkah menuju sukses gap Value Creation dalam Organisasi
STAKEHOLDERS
Komisaris, Direksi, Manajemen, dan Staffs
Decisions Actions Behaviors Outcomes
• Sukses • Efficient dan effective • Sustainable • Ethical sts Sumber Opportunities dan Threats ita s e s ter lek f in p l m se tas ko ms ba Komisaris, Direksi, Manajemen, dan Staffs le te r rob a y p d ay e nc tas r ag ba be Decisions Actions Behaviors Outcomes e r su m st sita tisi p a pe ka m ko s ns er u e rs tian up tio m e n ho ld p as s tas isr us a ke ak bia r ba d ter is t tid i te n u l t ke s ha m ten uba pe r m pe ko Enablers of Organizational Success
Ethical culture Governance Measures Stewardship of resources
Effective leadership Performance indicators Delegation of resources
Ethical leadership Komisaris, Direksi, Manajemen, dan Staffs Specialization Goal setting
Prioritization Decisions Actions Behaviors Outcomes Direction
Independent advice Expert challenge Division of labor
Independent evaluation Segregation of responsibilities Processes to deal with uncertainties Independent assurance Monitoring and reporting Segregation of responsibilities Processes to deal with change Policy setting and testing Stakeholder engagement Independent advice Governance Measures: Enablers of Organizational Success and Value Creation
Kelompok Peran/Kegiatan Langkah-langkah governance Pemangku
Leadership & oversight Kepemimpinan etikal, arahan, kepemimpinan yang efektif, Komisaris dan Direksi (kepemimpinan dan penetapan tujuan (goals), budaya etis, pemisahan (governing body) pengawasan) tanggungjawab, penetapan strategi, engagement stakeholders, penetapan kebijakan Strategy execution Prioritisasi, proses menangani ketidak-pastian, stewardship Direksi dan manajemen (eksekusi strategi) atas sumberdaya, leadership, spesialisasi, alokasi sumberdaya, operasional menangani perubahan, pembagian tugas, arahan (direksi), budaya etis
Support, guidance, & control Expert challenge, indikator kinerja, penetapan dan pengujian Kepatuhan, Manajemen (dukungan, pedoman, dan kebijakan, advis independent, pemantauan dan pelaporan, Risiko, Manajemen Qualitas, pengendalian) evaluasi independen K3L
Objective assurance and advice Asurans independen, advis independen Audit Internal (asurans dan advis yang objektif) Enabler of organizational success and value creation Governing Body
Leadership & Oversight
Objective Internal Audit Strategy Executive assurance and advice Execution Management
Support, guidance, and control
Risk, quality, control, and compliance functions
Mencakup struktur dan proses-proses yang memungkinkan (i) akuntabilitas oleh organ pengurus, (ii) #1 tindakan-tindakan oleh manajemen, (iii) asurans dan advis oleh fungsi audit internal yang Tata kelola independen
• Memastikan (i) struktur dan proses-proses yang memadai utk tata kelola yang efektivitas, (ii) #2 tujuan dan kegiatan selaras dengan prioritas staleholders, (iii) fungsi audit internal yang Peran organ pengurus indpenden, objektif dan kompeten • Mendelegasikan tenggungjawab dan memberikan sumberdaya ke manajemen
#3 • Peran lini pertama terkait langsung dengan pemberian produk atau jasa kepada klien Peran manajemen, lini • Tugas lini kedua adalah membantu dalam pengelolaan risiko • Peran lini pertama dan lini kedua dapat dilakukan oleh fihak tersendiri atau digabung pertama dan lini kedua
• Audut internal memberikan asurans dan advis atas kecukupan dan efektivitas tata kelola dan #4 manajemen risiko Peran lini ketiga • Audit internal melaporkan temuannya kepada manajemen dan organ pengurus
• Independensi audit internal dari tanggung jawab manajemen merupakan hal yang penting untuk #5 menjaga objektivitas, wewenang, dan kredibilitas • Independensi diperoleh melalui: akuntabilitas kepada organ pengurus; akses yang tidak terbatas Independensi lini ketiga kepada karyawan, sumberdaya, dan data yang diperlukan menyelesaikan pekerjaannya; dan bebas dari bias atau pengaruh dalam perencanaan dan pelaksanaan jasa audit
• Semua peran akan dapat bekerja secara bersama-sama mendukung penciptaan dan perlindungan #6 nilai jika semua selaras satu sama lain dan selaras dengan prioritas pemangku kepentingan Menciptakan dan • Penyelarasan kegiatan-kegiatan dicapai melalui komunikasi, kerjasama, dan kolaborasi. Hal ini memastikan keandalan, koherens, dan transparansi informasi yang diperlukan untuk pengambilan melindungi nilai keputusan yang berbasis risiko Responses auditor
Covid 19 and internal audit, IIA 2020
15
Mengamankan core Menyelamatkan manusia assets atau proses
Tetap WFH – remote working Physical Sustainability improved office yang berbeda
Menyesuaikan asumsi- Menjalankan BCP/DRP asumsi Cloud office, Risks landscape The New demand space berubah Normal kurang
Bussines Accelerated models digitalization Memutus rantai berubah Work From Home penyebaran Remote hiring 16
9-Prioritas untuk Internal Auditor
Tunjukan value Audit at the
dan kontribusi speed of risks
Pandu organisasi Portfolio view Digitalization & Remote melewati krisis of risks Data analytics 20 Auditing 20
