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  • Deprecated function: Creation of dynamic property SelectQuery::$alterTags is deprecated in SelectQuery->addTag() (line 978 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/select.inc).
  • Deprecated function: Creation of dynamic property DatabaseCondition::$stringVersion is deprecated in DatabaseCondition->compile() (line 1865 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/query.inc).
  • Deprecated function: Creation of dynamic property DatabaseCondition::$stringVersion is deprecated in DatabaseCondition->compile() (line 1865 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/query.inc).
  • Deprecated function: Creation of dynamic property DatabaseCondition::$stringVersion is deprecated in DatabaseCondition->compile() (line 1865 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/query.inc).
  • Deprecated function: Return type of DatabaseCondition::count() should either be compatible with Countable::count(): int, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in require_once() (line 1652 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/query.inc).
  • Deprecated function: strlen(): Passing null to parameter #1 ($string) of type string is deprecated in drupal_random_bytes() (line 2268 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/bootstrap.inc).
  • Deprecated function: Creation of dynamic property SelectQuery::$alterTags is deprecated in SelectQuery->addTag() (line 978 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/select.inc).
  • Deprecated function: Creation of dynamic property DatabaseCondition::$stringVersion is deprecated in DatabaseCondition->compile() (line 1865 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/query.inc).
  • Deprecated function: Creation of dynamic property DatabaseCondition::$stringVersion is deprecated in DatabaseCondition->compile() (line 1865 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/query.inc).
  • Deprecated function: rtrim(): Passing null to parameter #1 ($string) of type string is deprecated in url() (line 2349 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/common.inc).
  • Deprecated function: Creation of dynamic property SelectQuery::$alterTags is deprecated in SelectQuery->addTag() (line 978 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/select.inc).
  • Deprecated function: Creation of dynamic property DatabaseCondition::$stringVersion is deprecated in DatabaseCondition->compile() (line 1865 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/query.inc).
  • Deprecated function: Creation of dynamic property DatabaseCondition::$stringVersion is deprecated in DatabaseCondition->compile() (line 1865 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/query.inc).
  • Deprecated function: Creation of dynamic property DatabaseCondition::$stringVersion is deprecated in DatabaseCondition->compile() (line 1865 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/query.inc).
  • Deprecated function: Creation of dynamic property DatabaseCondition::$stringVersion is deprecated in DatabaseCondition->compile() (line 1865 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/query.inc).
  • Deprecated function: Creation of dynamic property DatabaseCondition::$stringVersion is deprecated in DatabaseCondition->compile() (line 1865 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/query.inc).
  • Deprecated function: Creation of dynamic property DatabaseCondition::$stringVersion is deprecated in DatabaseCondition->compile() (line 1865 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/query.inc).
  • Deprecated function: Creation of dynamic property DatabaseCondition::$stringVersion is deprecated in DatabaseCondition->compile() (line 1865 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/query.inc).
  • Deprecated function: Creation of dynamic property SelectQuery::$alterTags is deprecated in SelectQuery->addTag() (line 978 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/select.inc).
  • Deprecated function: Creation of dynamic property DatabaseCondition::$stringVersion is deprecated in DatabaseCondition->compile() (line 1865 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/query.inc).
  • Deprecated function: Creation of dynamic property DatabaseCondition::$stringVersion is deprecated in DatabaseCondition->compile() (line 1865 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/query.inc).
  • Deprecated function: Creation of dynamic property DatabaseCondition::$stringVersion is deprecated in DatabaseCondition->compile() (line 1865 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/query.inc).
  • Deprecated function: Creation of dynamic property DatabaseCondition::$stringVersion is deprecated in DatabaseCondition->compile() (line 1865 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/query.inc).
  • Deprecated function: Creation of dynamic property DatabaseCondition::$stringVersion is deprecated in DatabaseCondition->compile() (line 1865 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/query.inc).
  • Deprecated function: Creation of dynamic property DatabaseCondition::$stringVersion is deprecated in DatabaseCondition->compile() (line 1865 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/query.inc).
  • Deprecated function: strpos(): Passing null to parameter #1 ($haystack) of type string is deprecated in url_is_external() (line 2393 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/common.inc).
  • Deprecated function: str_replace(): Passing null to parameter #3 ($subject) of type array|string is deprecated in url_is_external() (line 2395 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/common.inc).
  • Deprecated function: ltrim(): Passing null to parameter #1 ($string) of type string is deprecated in url() (line 2311 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/common.inc).
  • Deprecated function: Creation of dynamic property SelectQuery::$alterTags is deprecated in SelectQuery->addTag() (line 978 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/select.inc).
  • Deprecated function: Creation of dynamic property DatabaseCondition::$stringVersion is deprecated in DatabaseCondition->compile() (line 1865 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/query.inc).
  • Deprecated function: Creation of dynamic property DatabaseCondition::$stringVersion is deprecated in DatabaseCondition->compile() (line 1865 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/query.inc).
  • Deprecated function: Creation of dynamic property SelectQuery::$alterTags is deprecated in SelectQuery->addTag() (line 978 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/select.inc).
  • Deprecated function: Creation of dynamic property DatabaseCondition::$stringVersion is deprecated in DatabaseCondition->compile() (line 1865 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/query.inc).
  • Deprecated function: Creation of dynamic property DatabaseCondition::$stringVersion is deprecated in DatabaseCondition->compile() (line 1865 of /home/ligarman/public_html/lama.ligarmandiriconsulting.com/includes/database/query.inc).

Contoh Audit Program Aktiva Tetap Rumah Sakit

TUJUAN  PEMERIKSAAN

Prosedur ini dibuat untuk melakukan pemeriksaan pengelolaan aktiva tetap,  memperkecil kemungkinan terjadinya kecurangan atau penyelewengan terkait aktiva tetap,  apakah aktiva tetap itu benar-benar ada dan dilengkapi dokumen pendukungnya, dan penyajiannya apakah sesuai dengan prinsip akuntansi yang berlaku umum , sehingga dapat tercapainya pengendalian intern  control yang baik.

RUANG LINGKUP PEMERIKSAAN

Prosedur ini menjelaskan prosedur pemeriksaan terhadap aktiva tetap karena aktiva tetap merupakan harta yang memiliki nilai cukup tinggi .

PROSEDUR PEMERIKSAAN

  1. Pahami dan evaluasi internal control atas aktiva tetap, dengan melakukan tanya jawab dengan auditee dengan menggunakan internal control questionnaires kemudian gambarkan dalam flowchart dan dalam bentuk cerita (jika dianggap perlu).
  2. Pastikan apakah catatan aktiva tetap sesuai dengan aktualnya
  3. Pastikan apakah kelengkapan transaksi aktiva tetap yang dicatat dalam catatan akuntansi dan kelengkapan saldo aktiva tetap yang disajikan dalam neraca
  4. Pastikan apakah hak kepemilikan rumah sakit atas aktiva tetap yang dicantumkan di neraca.
  5. Pastikan kewajaran penilaian aktiva tetap yang dicantumkan di neraca.
  6. Pastikan   akun biaya reparasi & pemeliharaan aktiva tetap.
  7. Pastikan saldo aktiva tetap & akumulasi depresiasi yang tercantum di neraca, ke saldo akun aktiva tetap dan akumulasi depresiasi di buku besar
  8. Pastikan apakah penyajikan dalam laporan keuangan sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) terbaru.

DOKUMEN TERKAIT

  1. Neraca Saldo
  2. Catatan Aktiva tetap                             
  3. Dokumen pendukung    misal faktur pembelian aktiva tetap, anggaran modal, bukti kas keluar                
  4. Uraian tugas                             
  5. Speciment tanda tangan           
  6. Sistem Operasional Prosedur
  7. Pernyataan Standar Akuntansi Keuangan (PSAK)
KERTAS KERJA
  1. Internal Control Questioner
  2. Kertas Kerja Aktiva tetap
  3. Laporan Hasil Pemeriksaan       

 

Setelah semua audit program tersebut diatas dijalankan segera buat laporan temuan/hasil audit, tembusan  ke masing-masing bagian yang terkait & review kembali apakah laporan hasil pemeriksaan telah diterima dan dijalankan dengan baik.

Kategori: 
audit

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