Modul ini merupakan bahan ajar / materi untuk kuliah di beberapa Fakultas Ekonomi / Sekolah Tinggi Ilmu Ekonomi (STIE) dan Program Magister Manajemen & Magister Akuntansi (S2) tempat saya mengajar.

Beberapa modul telah tersedia dalam ACROBAT READER (pdf) , POWERPOINT PRESENTATION (ppt) atau WORD (doc).

Para pembaca dapat  men-download langsung beberapa modul dibawah ini.

A. Modul Pemeriksaan Intern (Internal Auditing) :

A.1. Internal Auditing, Sawyer, ed 5, 2003

Modul ini merupakan ikhtisar (summary) dari buku “Sawyer’s Internal Auditing : The  Practical of Modern Internal Auditing” karangan Lawrence B. Sawyer et. all, Edisi 5, IIA, 2003. Modul ini digunakan sebagai bahan ajar mata kuliah “Pemeriksaan Intern / Internal Auditing” di Trisakti School of Management (STIE) Trisakti Jakarta.

Untuk menambah wawasan tentang internal auditing, beberapa modul akan dilengkapi dengan supplement sesuai dengan topik yang dibahas. Modul yang saat ini sudah bisa didownload sbb. :


A.2. Brink’s Modern Internal Auditing: A Common Body of Knowledge, Robert R. Moeller, 7th Edition, John Wiley & Sons, 2009.


Sudah ada edisi revisi menjadi : Brink’s Modern Internal Auditing: A Common Body of Knowledge, Eighth Edition, Robert R. Moeller, John Wiley & Sons, 2015.


Table of Contents

Part One: Foundations of Modern Internal Auditing

Chapter 1 Significance of Internal Auditing in Enterprises Today: An Update

Chapter 2 An Internal Audit Common Body of Knowledge

Part Two: Importance of Internal Controls

Chapter 3 The COSO Internal Controls Framework

Chapter 4 COSO 17 Internal Control Principles

Chapter 5 Sarbanes-Oxley (Sox) and Beyond

Chapter 6 COBIT and other ISACA Guidance

Chapter 7 Enterprise Risk Management: COSO ERM

Part Three: Planning and Performing Internal Audits

Chapter 8 Performing Effective Internal Audits

Chapter 9 Standards for the Professional Practice of Internal Auditing

Chapter 10 Testing, Assessing, and Evaluating Audit Evidence

Chapter 11 Continuous Auditing and Computer Assisted Audit Techniques

Chapter 13 Areas to Audit: Establishing an Audit Universe and Audit Programs

Part Four: Organizing and Managing Internal Audit Activities

Chapter 14 Charters and Building the Internal Audit Function

Chapter 15 Establishing an Audit Universe and Performing Internal Audits

Chapter 16 Planning Audits and Understanding Project Management

Chapter 17 Documenting Audit Results Through Process Modeling and Workpapers

Chapter 18 Reporting Internal Audit Results

Part Five: Impact of Information Systems on Internal Auditing

Chapter 19 ITIL Best Practices, the IT Infrastructure and General Controls

Chapter 20 BYOD Practices and Social Media Internal Audit Issues

Chapter 21 Big Data and Enterprise Content Management

Chapter 22 Reviewing Application and Software Management Controls

Chapter 23 Cybersecurity, Hacking Risks, and Privacy Controls

Chapter 24 Business Continuity and Disaster Recovery Planning

Part Six: Internal Audit and Enterprise Governance

Chapter 25 Board Audit Committee Communications

Chapter 26 Ethics and Whistleblower Programs

Chapter 27 Fraud Detection and Prevention

Chapter 28 Internal Audit GRC Approaches and Other Compliance Requirements

Part Seven: The Professional Internal Auditor

Chapter 29 Professional Certifications: CIA, CISA, and More

Chapter 30 The Modern Internal Auditor as an Enterprise Consultant

Part Eight: The Other Sides of Auditing: Professional Convergence

Chapter 31 Quality Assurance Auditing and ASQ Standards

Chapter 32 Six Sigma and Lean Techniques for Internal Audit

Chapter 33 ISO and Worldwide Internal Audit Standards

Chapter 34 A CBOK for the Modern Internal Auditor

A.3. Audit Operasional (Operational Auditing)

A.3.1  The operational auditing handbook : auditing business processes

Author   : Chambers, Andrew D.
Other Authors : Rand, G. K. (Graham K.)

Published : Chichester ; New York : J. Wiley, c1997.

Physical Description: xii, 532 p. : ill. ; 26 cm. + 1 computer disk (3 1/2 in.)

Notes : System requirments for computer disk: IBM PC with Word for Windows., Includes bibliographical references (p. [523]-525) an index.

Technical Details: System requirements for accompanying computer disk: PC format using Word for Windows version 6.
Language: English

ISBN : 0471970603 (acid-free paper)

0470744766-2-Table of Content-Operational Auditing

Table of Contents :

1. Approaches to Operational Auditing

2. Evaluating Operational Performance

3. Developing Operational Review Programmes for Managerial and Audit Use

4. Internal Control and the Review of the Control Environment

5. Auditing Subsidiaries and Remote Operating Units

6. Auditing the Finance and Accounting Functions

7. Auditing Contracts and the Purchasing Function

8. Auditing Operations and Resource Management

9. Auditing Marketing and Sales

10. Auditing Distribution

11. Auditing Personnel and Management Development

12. Auditing Research and Development

13. Auditing Information Technology

14. Auditing Security

15. Auditing Environmental Responsibility

16. Alternative Views of the Business for Review Purposes

17. Topical Business/Management Techniques and their Impact on Control and Audit

App. 1. Useful contacts

App. 2. Relevant Standards, Guidelines, Directives, etc

App. 3. Abbreviations.

App. 4. Internal Control – A Guide for Management and Staff (Long Version)

App. 5. Internal Control – A Guide for Management and Staff (Short Version)

App. 6. Board Policy Statement on Fraud

App. 7. Example Statement of Corporate Principles

App. 8. Example Code of Business Conduct

App. 9. Example Code of Ethical Conduct on Scientific and Environmental Matters

App. 10. Example Letter of Representation on Internal Control

App. 11. High-level Consideration of Risk and Control Issues for a Range of IT Related Activities with Illustrative Controls

A.3.2.  The Operational Auditing Handbook: Auditing Business and IT Processes

The Operational Auditing Handbook (eBook, PDF) - Chambers, Andrew; Rand, Graham

Author Biography :

Andrew Chambers is Professor of Internal Auditing at London South Bank University and Professor Emeritus of Cass Business School, London. He runs Management Audit LLP specializing in auditing and corporate governance work, and is a member of the international Internal Audit Standards Board.

Graham Rand specializes in IT auditing, risk management and operational review. His career, in the UK and overseas, has featured involvement in a range of organizations, principally in the electrical retail, financial services and public sectors. Much of his current consultancy is on Information Management, Records Management, IT Security and providing support on the development of Risk Management and Information Security environments.

Editor(s): Andrew Chambers, Graham Rand

Published Online: 28 AUG 2015 11:42PM EST

Print ISBN: 9780470744765

Online ISBN: 9781119991083

DOI: 10.1002/9781119991083

About This Book :

Never out of print since 1997, and substantially updated for this second edition, The Operational Auditing Handbook has earned an international reputation as a hands-on, practical manual for internal auditors and managers to enable them to carry out audits and reviews of a wide range of business activities including:

  • Finance and accounting
  • Sarbanes-Oxley compliance
  • Purchasing
  • Operations and production
  • Marketing and sales
  • Distribution
  • Personnel and management development
  • Research and development
  • Information technology
  • Security
  • Environmental responsibility
  • Subsidiaries and remote operating units

The Operational Auditing Handbook clarifies the underlying issues, risks and objectives for a wide range of operations and activities and is a professional companion, with many checklists, for those who design self-assessment and audit programmes of business processes in all sectors.  Reflecting the strategic importance of information technology today, this second edition is considerably expanded in this area with leading edge material. Other completely new material includes clear, authoritative guidance on how to achieve effective of governance, risk management and internal control processes.

Table of Contents :

Part I: Understanding Operational Auditing

Chapter 1 Approaches to Operational Auditing (pages 1–26)

Chapter 2 Business Processes (pages 27–39)

Chapter 5 Risk Management Processes (pages 95–115)

Part II: Part II: Auditing Key Functions

Part III: Part III: Auditing Information Technology

Chapter 22 Auditing Information Technology (pages 477–488)

Chapter 23 IT Strategic Planning (pages 489–492)

Chapter 24 IT Organisation (pages 493–501)

Chapter 25 IT Policy Framework (pages 496–501)

Chapter 26 Information Asset Register (pages 502–510)

Chapter 27 Capacity Management (pages 511–513)

Chapter 28 Information Management (IM) (pages 514–523)

Chapter 29 Records Management (RM) (pages 524–541)

Chapter 30 Knowledge Management (KM) (pages 542–553)

Chapter 31 IT Sites and Infrastructure (Including Physical Security) (pages 554–558)

Chapter 32 Processing Operations (pages 559–561)

Chapter 33 Back-up and Media Management (pages 562–565)

Chapter 34 Removable Media (pages 566–569)

Chapter 35 System and Operating Software (Including Patch Management) (pages 570–575)

Chapter 36 System Access Control (Logical Security) (pages 576–579)

Chapter 37 Personal Computers (Including Laptops and PDAs) (pages 580–584)

Chapter 38 Remote Working (pages 585–589)

Chapter 39 Email (pages 590–597)

Chapter 40 Internet Usage (pages 598–604)

Chapter 41 Software Maintenance (Including Change Management) (pages 605–608)

Chapter 42 Networks (pages 609–612)

Chapter 43 Databases (pages 613–615)

Chapter 44 Data Protection (pages 616–626)

Chapter 45 Freedom of Information (pages 627–635)

Chapter 46 Data Transfer and Sharing (Standards and Protocol) (pages 636–644)

Chapter 47 Legal Responsibilities (pages 645–647)

Chapter 48 Facilities Management (pages 648–650)

Chapter 49 System Development (pages 651–654)

Chapter 50 Software Selection (pages 655–657)

Chapter 51 Contingency Planning (pages 658–660)Chapter 52 Human Resources Information Security (pages 661–666)

Chapter 53 Monitoring and Logging (pages 667–670)

Chapter 54 Information Security Incidents (pages 671–679)

Chapter 55 Data Retention and Disposal (pages 680–687)

Chapter 56 Electronic Data Interchange (EDI) (pages 688–690)

Chapter 57 Viruses (pages 691–693)

Chapter 58 User Support (pages 694–695)

Chapter 59 Bacs (pages 696–698)

Chapter 60 Spreadsheet Design and Good Practice (pages 699–706)

Chapter 61 IT Health Checks (pages 707–709)

Chapter 62 IT Accounting (pages 710–711

SUPPLEMENT  of Internal Auditing :

1. Standard of Quality – IIA

2. Model Internal Audit Activity Charter-1-IIA

3. Risk Based Internal Auditing-An Introduction-David Griffiths-2006.

4. Risk Based Internal Auditing-3 Views on Implementation-David Griffiths-2006.

5. the-new-coso-internal-control-integrated-framework-may2013-updated

6. 2012 IIA-standards-update-iiasb-oct-2012

7. Internal_auditings_role_in_sections_302__404__final

8. CICA_audit_committee_rev_1_4_07-iia- The Effective & Essential Relationship between The Internal Audit Group and The Audit Committee

9. Peran Internal Auditor Menghadapi Krisis Finansial Global

10. Internal Control Integrated Framework-Executive Summary, May 2013.

11. COSO McNally Transition Article- Final COSO Version Proof_5-31-13-The 2013 COSO Framework  & SOX Cimpliance.

12. IPPF 2013 English – International Standards for The Professional Practice of Internal Auditing.

13. Add3-IIA Position Paper-3 Lines of Defense in Effective Risk Management & Control-Jan 2013 .

14. Add4-EY-COSO framework-fraud-risk-assessment-2013 .

15. IIARF CBOK Responding to Fraud Risk October 2015 .

16. Mylan_EY_Fraud Prevention Detection & Response .

17. PPT_Rehmann Live_The New COSO .


B. Modul Akuntansi Keuangan Lanjutan (Advanced Accounting) II.

Modul ini telah saya gunakan sebagai materi pengajaran mata kuliah “Akuntansi Keuangan Lanjutan II/Advanced Accounting II” di Kelas Karyawan pada Fakultas Ekonomi (FE) Universitas Mercu Buana Jakarta .

1. Modul-1-AKL2- Penggabungan Usaha (Business Combination)-I

2. Modul-2-AKL2- Penggabungan Usaha (Business Combination)-II.

3. Modul-3-AKL2- Investasi dalam Saham (Stock Investment)-I.

4. Modul-4-AKL2- Investasi dalam Saham (Stock Investment)-II.

5. Modul-5-AKL2- Laporan Keuangan Konsolidasi (Consolidated Financial Statement)-I.

6. Modul-6-AKL2- Laporan Keuangan Konsolidasi (Consolidated Financial Statement)-II.

7. Modul-7-AKL2- Laporan Keuangan Konsolidasi (Consolidated Financial Statement)-III.

8. Modul-8-AKL2- Intercompany Profit Transaction-Inventory.

9. Modul-9-AKL2- Intercompany Profit Transaction-Fixed Asset-I.

10. Modul-10-AKL2- Intercompany Profit Transaction-Fixed Asset-II.

11. Modul-11-AKL2- Intercompany Profit Transaction-Bonds.

12. Modul-12-AKL2- Consolidation-Change of Ownership Interest.

13. Modul-13-AKL2- Consolidation Theory- Push Down Accounting & Corporate Joint Ventures.

14. Modul-14-AKL2- Foreign Currency Financial Statement

C. Modul Akuntansi Keuangan (Financial Accounting)

Modul ini telah saya gunakan sebagai materi pengajaran mata kuliah “Akuntansi Keuangan / Financial Accounting” sejak tahun 2010 untuk Program MAKSI-Magister Akuntansi (Accounting Magister Program) di Pasca Sarjana Universitas Budi Luhur Jakarta.

1. Modul-1-Financial Accounting- Conceptual Framework of Financial Reporting-2013 Revised

2. Modul-2-Financial Accounting- The Financial Statement Part I – Statament of Financial Position- Balance Sheet-2013 Revised

3. Modul-03-Financial Accounting- The Financial Statement Part II-The Statement of Comprehensive Income-Profit Loss Statement-2013 Revised

4. Modul-4-Financial Accounting- The Financial Statement Part III – Statement of Cash Flow

5. Modul-5-Financial Accounting- Financial Accounting & Accounting Standard

6. Modul-6-Financial Accounting- Full Disclosure in Financial Reporting

7. Modul-7-Financial Accounting- Accounting Change  Accounting Policy & Error Analysis

8. Modul-8-Financial Accounting- Financial Statement Analysis

9. Modul-9-Financial Accounting- Public Sector Accounting

10. Modul-10-Financial Accounting- Governmental Accounting

11. Modul-11-Financial Accounting- Accounting for Small Medium-sized Entities-SMEs

D. Modul Akuntansi Sektor Publik  (Public Sector Accounting).

Modul Akuntansi Sektor Publik ini saya susun, sebagai bahan ajar mata kuliah Public Sector Accounting di Trisakti School of Management (TSM) Jakarta.

Modul 1 – Public Sector Accounting : Introduction

E. Modul Akuntansi Keuangan Menengah   (Intermediate Accounting) 1 & 2.

Modul Intermediate Accounting 1, ini merupakan bahan presentasi dari buku Intermediate Accounting IFRS Edition Vol 1 karangan Kieso, Weygandt & Warfield (KWW) yang disiapkan oleh (prepared by) Coby Harmon, University of California, Santa barbara, John Wiley & Sons, 2011 sebagai referensi pada mata kuliah “Akuntansi Keuangan Menengah I / Intermediate Accounting I” di Fakutas Ekonomi Universitas Trisakti Jakarta.


Ch01 -Intermediate Accounting IFRS Edition-Vol 1- Financial Reporting and Accounting Standard
Ch02 – Intermediate Accounting IFRS Edition-Vol 1-Conceptual framework for Financial Reporting

Ch03 – Intermediate Accounting IFRS Edition-Vol 1-The Accounting Information System

Ch04 – Intermediate Accounting IFRS Edition-Vol 1-Income Statemen and Related Information

Ch05 – Intermediate Accounting IFRS Edition-Vol 1-Statement of Financial Position and statement of Cash Flows

Ch06 – Intermediate Accounting IFRS Edition-Vol 1-Accounting and The Tome Value of money

Ch07 – Intermediate Accounting IFRS Edition-Vol 1-Cash and Receivables

Ch08 – Intermediate Accounting IFRS Edition-Vol 1-Valuation of Inventories :  Cost-Basis Approach

Ch09 – Intermediate Accounting IFRS Edition-Vol 1-Inventories : Additional Valuation Issues

Ch10 – Intermediate Accounting IFRS Edition-Vol 1-Acquisition and Disposition of Property Plant & Equipment

Ch11 – Intermediate Accounting IFRS Edition-Vol 1-Depreciation,  Impairments  & Depletion

Ch12 – Intermediate Accounting IFRS Edition-Vol 1-Intangible Assets

Ch13 – Intermediate Accounting IFRS Edition-Vol 1- Current Liabilities Provisions and Contingencies

Ch14- Intermediate Accounting IFRS Edition-Vol 1-  Non-Current Liabilities

Sudah ada yang edisi 2 : 

The Second Edition of Intermediate Accounting: IFRS Edition, by Donald E. Kieso, Jerry J. Weygandt, and Terry D. Warfield (KWW), provides the tools global accounting students need to understand what IFRS is and how it is applied in practice. The emphasis on fair value, the proper accounting for financial instruments, and the new developments related to leasing, revenue recognition, and financial statement presentation are examined in light of current practice.

New Global Accounting Insights highlight the important differences that remain between IFRS and US GAAP, and discuss the ongoing joint convergence efforts to resolve them. Comprehensive, up-to-date, and accurate, Intermediate Accounting: IFRS Edition includes proven pedagogical tools, designed to help students learn more effectively and to answer the changing needs of this course

Intermediate Accounting: IFRS Edition, 2nd Edition (EHEP003226) cover image

Table of Contents

1 Financial Reporting and Accounting Standards. 
KWW-Intermediate Accounting IFRS-2e-ch01
2 Conceptual Framework for Financial Reporting.
KWW-Intermediate Accounting IFRS-2e-ch02
3 The Accounting Information System.
KWW-Intermediate Accounting IFRS-2e-ch03
4 Income Statement and Related Information.
KWW-Intermediate Accounting IFRS-2e-ch04
5 Statement of Financial Position and Statement of Cash Flows.
KWW-Intermediate Accounting IFRS-2e-ch05
6 Accounting and the Time Value of Money.
7 Cash and Receivables.
8 Valuation of Inventories: A Cost-Basis Approach.
9 Inventories: Additional Valuation Issues.
10 Acquisition and Disposition of Property, Plant, and Equipment.
11 Depreciation, Impairments, and Depletion.
12 Intangible Assets.
13 Current Liabilities, Provisions, and Contingencies.
14 Non-Current Liabilities.
15 Equity.
16 Dilutive Securities and Earnings per Share.
17 Investments.
18 Revenue Recognition.
19 Accounting for Income Taxes.
20 Accounting for Pensions and Postretirement Benefits.
21 Accounting for Lease.
22 Accounting Changes and Error Analysis.
23 Statement of Cash Flows.
24 Presentation and Disclosure in FinancialReporting.
A Specimen Financial Statements: Marks and SpencerGroup plc A-1.
B Specimen Financial Statements: adidas AG B-1.
C Specimen Financial Statements: Puma SE C-1.

New To This Edition

  • Updated discussion in Chapter 2: Conceptual Framework for Financial Reporting of the IASB’s guidance related to the use of fair value in financial statements.
  • Chapter 4: Income Statement contains new sections on the one statement and two statement formats for reporting components of other comprehensive income.
  • All-new Chapter 18: Revenue Recognition added to reflect the very recent IFRS on revenue recognition.
  • Chapter 23: Statement of Cashflows has been reorganized to prioritize relevant methods of preparing statements.
  • New Videos available on WileyPLUS include Lectures with Terry Warfield, Solution Walkthroughs, Applied Skills, and PowerPoint Lectures, all of which walk students through problem solving skills while introducing them to key concepts.
  • Flash Cards and Crossword Puzzles offer additional review focusing on key terminology and concepts in each chapter.


1. Update-to-intermediate-accounting-ifrs-edition-kieso-weygandt-and-warfield-2011

F. Modul  Pemeriksaan Akuntan   (Auditing) I & 2.

F.1 . Modul Auditing : AEB, 14e,2012, chapter 1 s/d 26

Modul ini merupakan materi kuliah “Auditing 1 & 2” di Program S1 Akuntansi pada Fakultas Ekonomi Universitas Trisakti dan Trisakti School of Management (STIE) Trisakti Jakarta. Modul ini berupa  pdf file chapter 1 s/d chapter 26 yang diambil dari buku “Auditing : Assurance Services” karangan Arens / Elder/ Beasley (AEB), Edisi 14, Prentice Hall Business Publishing , 2012.

Chapter 1. The Demand for Audit and Other Assurance Services
Chapter 2. The CPA Profession
Chapter 3. Audit reports
Chapter 4. Professional Ethics
Chapter 5. Legal Liability

Chapter 6. Audit Responsibilities and Objectives
Chapter 7. Audit Evidence
Chapter 8. Audit Planning and Analytical Procedures
Chapter 9. Materiality and Risk
Chapter 10. Internal Control, Control Risk, and Section 404 Audits
Chapter 11. Fraud Auditing
Chapter 12. The Impact of Information Technology on the Audit Process
Chapter 13. Overall Audit Strategy and Audit Program

Chapter 14. Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions
Chapter 15. Audit Sampling for Tests of Controls and Substantive Tests of Transactions
Chapter 16. Completing the Tests in the Sales and Collection Cycle: Accounts Receivable
Chapter 17. Audit Sampling for Tests of details of Balances


Chapter 18. Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable
Chapter 19. Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts
Chapter 20. Audit of the Payroll and Personnel Cycle
Chapter 21. Audit of the Inventory and Warehousing Cycle
Chapter 22. Audit of the Capital Acquisition and Repayment
Chapter 23. Audit of Cash and Financial Instruments


Chapter 24. Completing the Audit

Chapter 25. Other Assurance Services
Chapter 26. Internal and Governmental Financial Auditing and Operations Auditing

Sudah terbit  edisi 15 :

Global Edition :

Titel: Auditing and Assurance Services, Global Edition
Reihe: Pearson
Autor: Alvin A. Arens / Randal J. Elder / Mark S. Beasley
Verlag: Pearson
Einband: Softcover
Auflage: 15
Sprache: Englisch
Seiten: 864 DVD
Erschienen: April 2013
ISBN13: 9780273790006
ISBN10: 0-27379-000-5

Auditing and assurance services : an integrated approach

Table of Contents

1. The Demand for Audit and Other Assurance Services
2. The CPA Profession
3. Audit reports
4. Professional Ethics
6. Audit Responsibilities and Objectives
7. Audit Evidence
8. Audit Planning and Analytical Procedures
9. Materiality and Risk 
10. Internal Control, Control Risk, and Section 404 Audits
11. Fraud Auditing 
12. The Impact of Information Technology on the Audit Process
14. Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions. AEB-aud15e_ppt_14_ge
15. Audit Sampling for Tests of Controls and Substantive Tests of Transactions. AEB-aud15e_ppt_15_ge
16. Completing the Tests in the Sales and Collection Cycle: Accounts Receivable. AEB-aud15e_ppt_16_ge
17. Audit Sampling for Tests of details of Balances. AEB-aud15e_ppt_17_ge

18. Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable. AEB-aud15e_ppt_18_ge
19. Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts. AEB-aud15e_ppt_19_ge
20. Audit of the Payroll and Personnel Cycle. AEB-aud15e_ppt_20_ge
21. Audit of the Inventory and Warehousing Cycle. AEB-aud15e_ppt_21_ge
22. Audit of the Capital Acquisition and Repayment. AEB-aud15e_ppt_22_ge
23. Audit of Cash and Financial Instruments. AEB-aud15e_ppt_23_ge

24. Completing the Audit. AEB-aud15e_ppt_24_ge

25. Other Assurance Services. AEB-aud15e_ppt_25_ge
26. Internal and Governmental Financial Auditing and Operations Auditing. AEB-aud15e_ppt_26_ge

New to this Edition

New Coverage of Financial Instruments: With the increasing volume and complexity of various types of financial instruments and challenges associated with fair value accounting, Chapter 23 has been substantially revised to add important new coverage of issues associated with auditing financial instruments and obtaining sufficient appropriate audit evidence for fair value account estimates. The authors believe this will help strengthen student understanding of the challenges associated with auditing financial instruments.

Other Assurance Services: Chapter 25 highlights emerging opportunities for CPAs to provide assurance about corporate social responsibility and sustainability reports. Additionally, both Chapters 10 and 25 reflect the new guidance for service auditors who are reporting on internal controls at service organizations. Chapter 25 also reflects the updated standard compilation and review reports recently issued by the AICPA Accounting and Review Services Committee.ACL Problems: CPA firms continue to use audit software to perform audit testing including tests for fraud. The authors have included selected problems using ACL in several chapters in the text. These problems are related to the topic of the chapter so that students can see how audit software is used to perform specific types of audit tests. Additional guidance for students on the use of ACL is included both on the text Web site and as an appendix to the text. The educational version of ACL software is included with every new copy of this edition.Hillsburg Hardware Annual Report: The annual report for the Hillsburg Hardware Company is included as a four-color insert to the text. Financial statements and other information included in the annual report are used in examples throughout the text to illustrate chapter concepts. The annual report also includes management’s report on internal control required by Section 404a and the auditor’s report required by Section 404b consistent with
PCAOB Auditing Standard No. 5.Pinnacle Manufacturing Integrated Case: The Pinnacle Manufacturing integrated case is based on a large, multi-division company. The case has been revised and expanded to now consist of seven parts included at the end of the chapter to which that part relates. Each part of the case is designed to give students hands-on experience, and the parts of the case are connected so that students will gain a better understanding of how the parts of the audit are integrated by the audit process.New and Revised Homework Problems: All chapters include a research problem that requires students to use the Internet to research relevant auditing issues. All chapters include several new or revised problems. The use of bullets and numbering and a large font size enhance the readability of the text and help students retain key concepts.

hardcover  Edition :

ISBN: 9780133125634 / 0133125637Auditing and Assurance Services, by Arens, 15th Edition 15 w/CDBY: Arens, Alvin A., EDITION: 15 W/cd, BINDING: Hardcover, PUBLISHER: Pearson

Auditing and Assurance Services with ACL Software CD (15th Edition) (Hardcover), By: Alvin A. Arens, Randal J. Elder, Mark S. Beasley

Auditing and Assurance Services, by Arens, 15th Edition 15 w/CD 9780133125634

F.2 . Modul Auditing : WP, 18e,2012, chapter 1 s/d 18

Principles of Auditing & Other Assurance Services, 18/e, O. Ray Whittington, DePaul University-School of Accountancy & MIS, Kurt Pany, Arizona State University, ISBN: 007811103x, Copyright year: 2012.

Bahan presentasi pdf file dari buku “Principles of Auditing & Other Assurance Services, 18/e, karangan  Ray Whittington, DePaul University-School of Accountancy & MIS dan Kurt Pany , Arizona State University (WP), yang diterbitkan oleh McGraw-Hill Higher Education,ISBN: 007811103x, Copyright year: 2012. Modul ini sebagai referensi tambahan dalam belajar Auditing 1 & 2.

Berikut file-file  yang bisa didownload :

1. WP-18e-2012-Chap001-The Role of Public Accountant in the American Economy

2. WP-18e-2012-Chap002-Professional Standard

3. WP-18e-2012-Chap003-Professional Ethics

4. WP-18e-2012-Chap004-Legal Liabilities of CPAs

5. WP-18e-2012-Chap005-Audit Evidence and Documentation

6. WP-18e-2012-Chap006-Audit Planning Understanding The Client Assesing Risk & Responding

7. WP-18e-2012-Chap007-Internal Control

8. WP-18e-2012-Chap008-Consideration of Internal Control in an Information Technology Environment

9. WP-18e-2012-Chap009-Audit Sampling

10. WP-18e-2012-Chap010-Cash and Financial Investment.

11. WP-18e-2012-Chap011-Account Receivable Notes Receivable and Revenue.

12. WP-18e-2012-Chap012-Inventories & Cost of Good Sold.

13. WP-18e-2012-Chap013-Property Plant Equipment Depreciation & Depletion.

14. WP-18e-2012-Chap014-Account Payable and Other Liabilities.

15. WP-18e-2012-Chap015-Debt & Equity Capital.

16. WP-18e-2012-Chap016-Auditing Operations and Completing the Audit.

17. WP-18e-2012-Chap017-Auditor Report.

18. WP-18e-2012-Chap018-Integrated Audits of Public Company

F.3 . Modul Auditing : MGP, 8e,2012, chapter 1 s/d 18

Auditing and Assurance Services: A Systematic Approach, 8/e

William F. Messier, University of Nevada, Las Vegas
Steven M. Glover, Brigham Young University
Douglas F. Prawitt, Brigham Young University
ISBN: 0078025435
Auditing and Assurance Services: A Systematic Approach employs the audit approach currently being used by auditing professionals. This approach is a direct result of the demands of Sarbanes-Oxley, which has changed the way auditors do their jobs. The approach emphasizes understanding the entity (i.e., the organization or business being audited) and its environment (i.e. industry), and then assessing the business risks faced by the entity and how management controls those risks. This audit process focuses on business processes instead of accounting cycles. This unique and innovative approach has been developed in response to changing market dynamics. The systematic approach reflects the early introduction of three basic concepts that underlie the audit process: materiality, audit risk, and evidence; this allows Messier to build upon this model in subsequent chapters. These are central to everything an auditor does and a unique feature of Messier. As such, this approach helps students develop auditor judgment, a vital skill in today’s auditing environment.

New to the 8th edition: McGraw-Hill’s Connect Accounting and Connect Plus Accounting, which includes end-of-chapter, mini-case, and test bank material.

Text with ACL Software CD – 0077520157  – 9780077520151

Published by McGraw-Hill/Irwin, a business unit of The McGraw-Hill Companies, Inc., 1221 Avenue of the Americas, New York, NY, 10020. Copyright © 2012, 2010, 2008, 2008, 2006, 2003, 2000, 1997 by The McGraw-Hill Companies, Inc. All rights reserved, karangan : William F. Messier, Steven M. Glover & Douglas F. Prawitt (MGP),  Modul ini sebagai referensi tambahan dalam belajar Auditing 1 & 2.

Berikut isi  buku yang terdiri dari 21 bab (ch 1 s/d ch 21) :

Chapter 1 , An Introduction to Assurance and Financial Statement Auditing

Chapter 2 , The Financial Statement Auditing Environment

Chapter 3, Audit Planning, Types of Audit Tests, and Materiality

Chapter 4, Risk Assessment

Chapter 5, Evidence and Documentation

Chapter 6, Internal Control in a Financial Statement Audit

Chapter 7 , Auditing Internal Control over Financial Reporting

Chapter 8 , Audit Sampling: An Overview and Application to Tests of Controls

Chapter 9 , Audit Sampling: An Application to Substantive Tests of Account Balances

Chapters 10–16, Business Process Chapters

Chapter 17 , Completing the Audit Engagement

Chapter 18 , Reports on Audited Financial Statements

Chapter 19 , Professional Conduct, Independence, and Quality Control

Chapter 20 , Legal Liability

Chapter 21 , Assurance, Attestation, and Internal Auditing Services

F4. Modul Auditing : LRSST, 5e, 2013

1. Modul1-Auditing1-LRSST-Chap001-5e-2013-Auditing & Assurance Services

2. Modul2-Auditing1-LRSST-Chap002-5e-2013-Professional Standard

3. Modul3-Auditing1-LRSST-Chap012-5e-2013-Report on Audited Financial Statement

4. Modul4-Auditing1-LRSST-5e-2013-Module B- Professional Ethic

5. Modul5-Auditing1-LRSST-5e-2013-Module C- Legal Liability

6. Modul8-Auditing1-LRSST-Chap003-5e-2013-Engagement Planning

7. Modul9-Auditing1-LRSST-Chap005-5e-2013-Risk Assesment –  Internal Control Evaluation

8. Modul11-Auditing1-LRSST-5e-2013-Module D- Internal  Governmental and Fraud Audits

9. Modul11-Auditing1-LRSST-Chap004-5e-2013-Management Fraud & Audit Risk

F.5. Modul Auditing – Boynton & Johnson (BJ), 8e, chapter 1 – 21.

Bahan presentasi pdf file dari buku “MODERN AUDITING : ASSURANCE SERVICES & THE INTEGRITY OF FINANCIAL REPORTING”, JOHN WILEY & SONS, 8TH EDITION, karangan : William J. Boynton & Raymond B. Johnson (BJ), 2005, Modul ini sebagai referensi tambahan dalam belajar Auditing 1 & 2.

Table Of Contents


Chapter 1: Auditing and the Public Accounting Profession – Integrity of Financial Reporting.

BJ-8e-ch01-Auditing and the Public Accounting Profession-Integrity of Financial Reporting 

Chapter 2: Auditor Responsibilities and Reports.

BJ-8e-ch02-Auditors’ Responsibilities and Reports

Chapter 3: Professional Ethics.

BJ-8e-ch03-Professional Ethics

Chapter 4: Auditor’s Legal Liability.

BJ-8e-ch04-Auditor’s Legal Liability


Chapter 5: Overview of the Financial Statement Audit.

BJ-8e-ch05-Overview of the Financial Statement Audit

Chapter 6: Audit Evidence.

BJ-8e-ch06-Audit Evidence

Chapter 7: Accepting the Engagement and Planning the Audit.

BJ-8e-ch07-Accepting the Engagement and Planning the Audit

Chapter 8: Materiality Decisions and Performing Analytical Procedures.

BJ-8e-ch08-Materiality Decisions and Performing Analytical Procedures

Chapter 9: Audit Risk: Including the Risk of Fraud.

BJ-8e-ch09-Audit Risk Including the Risk of Fraud

Chapter 10: Understanding Internal Control.

BJ-8e-ch10-Understanding Internal Control


Chapter 11: Audit Procedures in Response to Assessed Risks: Tests of Controls.

BJ-8e-ch11-Audit Procedures in Response to Assessed Risks Tests of Controls

Chapter 12: Audit Procedures in Response to Assessed Risks: Substantive Tests.

BJ-8e-ch12-Audit Procedures in Response to Assessed Risks Substantive Tests

Chapter 13: Audit Sampling.

BJ-8e-ch13-Audit Sampling


Chapter 14: Auditing the Revenue Cycle.

BJ-8e-ch14-Auditing the Revenue Cycle

Chapter 15: Auditing the Expenditure Cycle.

BJ-8e-ch15-Auditing the Expenditure Cycle

Chapter 16: Auditing the Production and Personnel Services Cycles.

BJ-8e-ch16-Auditing the Production and Personnel Services Cycles

Chapter 17: Auditing the Investing and Financing Cycles.

BJ-8e-ch17-Auditing the Investing and Financing Cycle

Chapter 18: Auditing Investments and Cash Balances.

BJ-8e-ch18-Auditing Investments and Cash Balances

Chapter 19: Completing the Audit / Post Audit Responsibilities.

BJ-8e-ch19-Completing the Audit Post Audit Responsibilities


Chapter 20: Attest and Assurance Services and Related Reports.

BJ-8e-ch20-Attest and Assurance Services, and Related Reports

Chapter 21: Internal, Operation and Governmental Auditing.

BJ-8e-ch21-Internal, Operational, and Governmental Auditing

F.6. Modul Auditing-Hooks-2011

Auditing and Assurance Services: Understanding the Integrated Audit, 1st edition (EHEP001503) cover image

Auditing and Assurance Services: Understanding the Integrated Audit, 1st edition

Karen L. Hooks

March 2010, ©2011


Auditing and Assurance Services: Understanding the Integrated Audit, by Karen L. Hooks of Florida Atlantic University, presents the auditing profession’s requirement to focus on the integrated audit in the wake of the Sarbanes-Oxley Act (SOX).  It also represents the impact of the PCAOB on the auditing of public companies. As the first auditing textbook fully authored after the passage of Sarbanes-Oxley, this book requires students to consider the double-impact of internal controls and financial statements in their considerations.The author stresses the need for auditors to understand the risks associated with their audit clients and the industries in which they function. Therefore, the cycle chapters each highlight an industry to demonstrate how new public auditors must possess a very strong understanding of risk. Highlighted industries include: health care providers, retail enterprises, the automotive industry, and the land development and home building industry.

Table of Contents


  1.  An Introduction to Auditing. ch01-An Introduction to Auditing
    • Appendix A Working in a CPA Firm.
  2. Overview of an Integrated Audit. ch02-Overview of an Integrated Audit
    • Appendix A: AICPA, Generally Accepted Auditing Standards.


3. The Auditor’s Role in Society. ch03-The Auditor’s Role in Society

4.  Legal Environment Affecting Audits. ch04-Legal Environment Affecting Audits

Appendix A: United State Court Systems.


5. Client Acceptance and Continuance and Preliminary Engagement Procedures. ch05-Client Acceptance and Continuance & Preliminary Engagement Procedures

Appendix A Industry Descriptions.

Appendix B Audit Committees and Corporate Governance.

6.  Audit Planning and Risk Assessment. ch06-Audit Planning & Risk Assessment

Appendix A Using the Work of Others.

7. Internal Control, Understanding the Client’s Internal Control Over Financial Reporting and Auditing Design Effectiveness. ch07-Understanding ICOFR & Audit Design Effectiveness

Appendix A Specifics of IT General Controls.

Appendix B Enterprise Risk Management Integrated Framework.

Appendix C Internal Control over Financial Reporting in Smaller Public Companies.

8.  Planning and Testing Operating Effectiveness of Internal Control over Financial Reporting. ch08-Planning and Testing Operating Effectiveness of ICOFR

Appendix A Testing IT Application Controls and Computer Assisted Audit Software.

Appendix B Statistical Techniques and Tests of Controls.

9.  Substantive Procedures and the Financial Statement Audit. ch09-Substantive Procedures and the Financial Statement Audit

Appendix A Statistical Techniques and Tests of Details of Balances.

10.  The Revenue Cycle Process and Related Accounts: Sales, Billing and Collection in the Health Care Provider and Retailing Industries.

11.  Completing the Integrated Audit and Reporting.


12.  Auditing Acquisition and Payments Processes: Purchases, Cash Disbursements, and Related Activities in the Automotive Industry.

13.  The Human Resources Cycle Process and Related Accounts: Personnel and Payroll in the Service Industries.

Appendix A An Engagement to Issue a Report on the Processing of Transactions by a Service Organization for Use by Other Auditors.

14.  The Inventory Cycle and Related Accounts: Tracking and Costing Products in the Land Development and Home Building Industry.

15.  Assets, Liabilities and Equity Related to the Financing Cycle.

16. Topics Beyond the Integrated Audit.

Appendix A Institute of Internal Auditors, Code of Ethics.

Appendix B Institute of Internal Auditors, International Standards for the Professional Practice of Internal Auditing.

Appendix C Yellow Book Ethical Principles.

Appendix D Illustrative Inquiries for a SSARS Review Engagement

New To This Edition

  • The integrated audit approach in Hooks was developed concurrently with the adoption on 5/24/07 of Auditing Standard 5. It will be the only auditing text on the market this Fall published AFTER AS5
  • Fully integrated audit of a public company throughout. An appendix explains the components not required when the audit is a financial statement audit only.
  • Integrated audit approach allows a professor, if desired, to emphasize the importance of audit activities for those who are interested in non-public accounting careers
  • Industry Focus: Major emphasis on client acceptance and continuance and industries. Incorporates industry focus and consideration of risk as it applies to various industries.
  • Follows timeline/chronological sequence of an audit. Assumes an IT environment throughout. Provides appendices with additional detail on IT general controls, application controls & use of software
  • Integration of Fraud: introduces it early and integrates it throughout
  • Review questions provide comprehensive coverage at the end of each topic concept and act as a reading guide for students throughout the text
  • Extensive list of terms at the end of each chapter which sometimes differ from the terms used within the chapter so students are familiar with a variety of terms within the context of the material

F.7. Principles of Auditing: An Introduction to International Standards on Auditing, 3/E Rick Hayes et.all

Principles of Auditing: An Introduction to International Standards on Auditing, 3/ER ick Hayes, California State University, Los Angeles, Philip Wallage, KPMG, Amsterdam and University of Amsterdam Hans Gortemaker, Erasmus Universiteit Rotterdam , ISBN-10: 0273768174 • ISBN-13: 9780273768173©2014 • Pearson • Paper, 736 pp,  Published 05 Jun 2014

New To This Edition

  • Comprehensively updated in line with International Standards on Auditing
  • New or additional coverageof the following topics
    • Independent oversight
    • Professional judgment, professional skepticism, and inherent limitations
    • Fraud as a type of risk
    • Using the work of others
    • IT risks and controls
    • Inter-office and salient feature memorandum and interoffice reporting
    • Relationship with auditing committee, weaknesses in internal control, integrated reporting, and assessing compliance with corporate governance codes
  • New case studies

Table of Contents

Chapter 1: International Auditing Overview

Chapter 2: The Audit Market

Chapter 3: Ethics for Professional Accountants

Chapter 4: An Auditor’s Services

Chapter 5: Client Acceptance

Chapter 6: Main Audit Concepts and Planning the Audit (ISA 300, 315, 320)

Chapter 7: Internal Control and Control Risk (ISA 315)

Chapter 8: Analytical Procedures (ISA 520)

Chapter 9: Auditor’s Response to Assessed Risk (ISA 330)

Chapter 10: Audit Evidence (ISA 500-580)

Chapter 11: Completing the Audit (ISA 500-580)

Chapter 12: Audit Reports and Communication (ISA 700, 800, 260, 265)

Chapter 13: Overview of a Group Audit

Chapter 14: Other Assurance Engagements

Chapter 15: Corporate Governance and the Role of the Auditor

Appendix: Audit Documentation and Working Papers

Supplement  Auditing :

1. UU no. 5 tahun 2011 tentang Akuntan Publik

2. Standar Audit IAPI (Institut Akuntan Publik Indonesia)

  • Standar Audit (SA) 810 : Perikatan untuk Melaporkan Ikhtisar Laporan Keuangan
  • Standar Audit (SA) 805 : Pertimbangan Khusus – Audit Atas Laporan Keuangan Tunggal dan Suatu Unsur, Akun, atau Pos Tertentu dalam Laporan Keuangan
  • Standar Audit (SA) 800 : Pertimbangan Khusus – Audit atas Laporan Keuangan yang Disusun sesuai Dengan Kerangka Bertujuan Khusus.
  • Standar Audit (SA) 720 : Tanggung Jawab Auditor atas Informasi Lain dalam Dokumen yang berisi Laporan Keuangan Auditan
  • Standar Audit (SA) 710 : Informasi Komparatif – Angka Koresponding dan Laporan Keuangan Komparatif
  • Standar Audit (SA) 706 : Paragraf Penekanan Suatu Hal dan Paragraf Hal Lain dalam Laporan Auditor Independen
  • Standar Audit (SA) 705 : Modifikasi terhadap  Opini dalam Laporan Auditor Independen
  • Standar Audit (SA) 700 : Perumusan Suatu Opini  dan Pelpaoran Atas Laporan Keuangan
  • Standar Audit (SA) 620 : Penggunaan Pekerjaan Pakar Auditor
  • Standar Audit (SA) 610 : Penggunaan Pekerjaan Auditor Internal
  • Standar Audit (SA) 600 : Pertimbangan Khusus – Audit atas Laporan Keuangan Grup (Termasuk Pekerjaan Auditor Komponen)

3. Standar Profesional Akuntan Publik (SPAP)

4. Peraturan IAPI :


G. Modul Financial Accounting (S1 Accounting)

G1. Modul Financial Accounting, IFRS Edition, 2e, Kieso, Kimmel & Weigandt (KKW), 2013

Financial Accounting, IFRS Edition: 2nd Edition

Financial Accounting, IFRS Edition: 2nd Edition (EHEP002480) cover image

Table of Contents

1 Accounting in Action

ch01-Accounting in Action

2 The Recording Process

ch02-The Recording Process

3 Adjusting the Accounts

ch03-Adjusting the Accounts

4 Completing the Accounting Cycle

ch04-Completing the Accounting Cycle

5 Accounting for Merchandising Operations

ch05-Accounting for Merchandising Operations

6 Inventories


7 Fraud, Internal Control, and Cash

ch07-Fraud- Internal Control and Cash

8 Accounting for Receivables

ch08-Accounting for Receivables

9 Plant Assets, Natural Resources, and Intangible Assets

ch09-Plant Assets – Natural Resources and Intangible Assets

10 Liabilities

ch10- Liabilities

11 Corporations: Organization, Share Transactions, Dividends, and Retained Earnings

ch11-Corporations Organization -Share Transactions -Dividends and Retained Earnings

12 Investments


13 Statement of Cash Flows

ch13-Statement of Cash Flows

14 Financial Statement Analysis

ch14-Financial Statement Analysis


A Specimen Financial Statements: Samsung Electronics Co., Ltd. A-1

B Specimen Financial Statements: Nestle´ S.A. B-1

C Specimen Financial Statements: Zetar plc C-1

D Specimen Financial Statements: Tootsie Roll Industries, Inc. D-1

E Time Value of Money E-1

F Payroll Accounting F-1

G Subsidiary Ledgers and Special Journals G-1

H Other Significant Liabilities H-1

New To This Edition

  • Content updated to include recent developments in accounting rules and to provide additional explanation where needed.
    • Chp 2: Rewrote Debits and Credit section, to provide additional instruction/explanation to students.
    • Most end of chapter material has been updated with new names, amounts, and dates, while the Financial Reporting Problem is now based on Samsung Electronics and Comparative Analysis Problem on Nestlé versus Zetar.
    • Significantly increased use of international companies and currencies throughout textbook, especially in the new Feature Stories and in-text examples.
    • Chp 3: Updated revenue recognition discussion to reflect the proposed new accounting standard, hereby
    • revenue should be recognized in the accounting period in which services are performed (formerly when revenue was earned).
    • Chp 3: Updated discussion of The Basics of Adjusting Entries section, including new transaction analysis format (Basic Analysis, Equation Analysis, Debit-Credit Analysis, Journal Entry, and Posting) for adjusting entries examples, providing continuity from Chapters 1 and 2.
    • Chp 5: Added additional explanation to Sales Returns and Allowances section, to increase student understanding.
    • Chp 6: Expanded discussion in Cost Flow Assumptions section, to ensure student understanding of accounting requirements for cost flow assumption chosen.
    • Chp 8: Rewrote Types of Receivables section, to include more general discussion of receivables.
    • Chp 8: Added new material on recent home foreclosures in section on Valuing Accounts Receivable.
    • Chp 8: Expanded discussion of Disposing of Notes Receivable section, to include a timeline illustration to increase student understanding.
    • Chp 10: Added more general discussion in Accounting for Bond Issues section, to ensure student understanding.
    • Chp 12: Updated Categories of Securities section, to reflect proposed new classifications for debt and  share investments.
  • New Another Perspective section at end of each chapter includes differences between GAAP and IFRS (Key Points), IFRS/GAAP convergence efforts (Looking to the Future), and GAAP Practice (GAAP Self-Test Questions plus answers, GAAP Exercises, and GAAP Financial Reporting Problem based on Tootsie Roll Industries, Inc.
  • New sustainability coverage throughout the book introduces students to green business practices called People, Planet, Profit is reinforced with a People Planet Profit end of chapter question
  • Anatomy of a Fraud Boxes: Now included in all relevant chapters (previously just in Chapter 7, Fraud, Internal Control, and Cash).


H. Modul  “Tata Kelola Korporat (Corporate Governance)”

H.1. Modul “Corporate Governance & Ethics”

Modul ini merupakan bahan / materi kuliah “Tata Kelola Korporat” atau “Corporate Governance”  atau “Etika Profesi & tata kelola Korporat” pada beberapa Program S1 Akuntansi, S1 Manajemen, S2 Magister Manajemen (MM) serta S2 Magister Akuntansi (MAKSI).

Front Cover

John Wiley & Sons,  448 pages
June 2008, ©2008
This book is the first to present a comprehensive framework of the theory and practice of corporate governance and business ethics by focusing on the four cornerstones promoted by the AACSB. Readers will quickly gain an understanding of the main themes, perspectives, frameworks, concepts, and issues pertaining to corporate governance and business ethics from historical, global, institutional, commercial, best practices, and regulatory perspectives. Additionally, there is also complete coverage of all oversight functions of corporate governance.


Colleges and universities play an important role in training competent and ethical future academic and business leaders. In today’s global business environment, with volatile worldwide capital markets and eroded investor confidence in corporate accountability, the demand for effective corporate governance and ethical conduct in ensuring reliable financial information is higher than before. This book is intended to develop an awareness and understanding of the main themes, perspectives, frameworks, concepts, and issues pertaining to corporate governance and business ethics from historical, global, institutional, commercial, best practices, and regulatory perspectives.

Table of Contents

  1. ch01-The Free Market System & Business
  2. ch02-Corporate Governance
  3. ch03-Introcuction to Business Ethics
  4. ch04-Board of Director Roles & Responsibilities
  5. ch05-Board Committee Roles & Responsibilities
  6. ch06-Roles & responsibilities of Management
  7. ch07-Regulatory Bodies Standard Setters & Best Practices
  8. ch08-Internal Auditors Roles & Responsibilities
  9. ch09-External Auditors Roles & Responsibilities
  10. ch10-Stakeholders Roles & Responsibilities
  11. ch11-Roles & Responsibilites of Other Corporate Governance Participans
  12. ch12-Contemporary Issues in Business Ethics & Corporate Governance
  13. ch13-Corporate Governance in Privat & Not-For-Profit Organizations
  14. ch14-Corporate Governance in Transition
  15. ch15-Emerging Issues in Corporate Governance


H.2. Modul “New  Corporate Governance”

Modul ini merupakan bahan / materi kuliah “Corporate Governance ” atau “Sistem & Tata kelola Keuangan” pada beberapa Program Magister Akuntansi (S2).

New Corporate Governance: Successful Board Management Tool, Martin Hilb, 4 edition, Springer Berlin Heidelberg, 2012,

Bibliographic Information

Book Title : New Corporate Governance

Book Subtitle : Successful Board Management Tools

Authors : Martin Hilb

Copyright :2012

Publisher : Springer-Verlag Berlin Heidelberg

Copyright Holder : Springer-Verlag Berlin Heidelberg

eBook ISBN :978-3-642-23595-5

DOI : 10.1007/978-3-642-23595-5

Hardcover ISBN : 978-3-642-23594-8

Softcover ISBN : 978-3-642-44357-2

Edition Number : 4

Number of Pages : XII, 240



Martin Hilb presents an innovative and integrated approach to the theory and practice of corporate governance. Central to this approach is a set of instruments – developed and tested by the author – that can be used by boards to offer effective strategic direction and control to their organizations. The board instruments can be readily applied to the selection, review, remuneration and development of board members, and for conducting board self-evaluations. This new approach to corporate governance is based on four guiding principles: keep it situational, keep it strategic, keep it integrated, and keep it controlled. Together, these principles form the basis of an integrated approach to all key aspects of corporate governance. The main arguments in each section are supported by conceptual models, practical board tools or case studies, making the book ideally suited to board members, senior managers and post-graduate students.


H.3. Modul “Tatakelola Perusahaan/Corporate Governance”

Modul ini sebagai bahan / materi kuliah Tatakelola Perusahaan (Corporate Governance) di Program S1 Akuntansi, S1 Manajemen, S2 Magister Manajemen (MM) dan S2 Magister Akuntansi (MAKSI).

a. Prinsip-prinsip & Asas  Corporate Governance

  1.        oecd-guidelines-corporate-governance-soes-2015
  2. g20-oecd-principle-of-corporate-governance-september-2015
  3. corporate-governance-principles-recommendations-3rd-edition-asx-cg-council-2014
  4. the-indonesia-corporate-governance-manual-firs-edition-ojk-ifc-february-2014
  5. road-map-tata-kelola-perusahaan-di-indonesia-indonesia-cg-roadmap-ojk-januari-2014
  6. indonesia-code-of-corporate-governance-knkg-2006-edition
  7. konsep-pedoman-penerapan-manajemen-risiko-berbasis-governance-knkg-2011
  8. pedoman-gcg-pada-perusahaan-asuransi-pialang-asuransi-2011
  9. press-release-oecd-and-ojk-launch-g20-oecd-principles-of-corporate-governance
  10. corporate-governance-in-asia-oecd-2014

b. Infra Structure Corporate Governance.

  1. Organ Utama

1.1. RUPS

1.2. Direksi & Dewan Komisaris

i. peraturan-ojk-tentang-direksi-dan-dewan-komisaris-emiten-atau-perusahaan-publik

ii. permen-bumn_06_2012-tgl-21-05-2012-persyaratan-dan-tatacara-pengangkatan-dan-pemberhentian-anggota-direksi-bumn


2. Organ Pendukung


2.1. Komite Audit.

i. ix-i-5_pembentukan_dan_pedoman_pelaksanaan_kerja_komite_audit

ii. pedoman-pembentukan-komite-audit-yang-efektif-knkg-2002

iii. per-05-2006-komite-audit-bumn

iv. good-practice-the-audit-commitee-self-assessment-checklist-nao-2nd-edition-january-2012

v. audit-committee-effectiveness-what-works-best-the-iia-research-foundation-pwc-2011

vi. audit-committee-handbook-audit-committee-institute-kpmg-aci-uk-2013

2.2. Komite Remunerasi & Nominasi

i. peraturan-ojk-tentang-komite-nominasi-dan-remunerasi-emiten-atau-perusahaan-publik

2.3. Komite Pemantau Risiko / Manajemen Risiko

2.4. Satuan Pengawasan Intern / Internal Audit


2.5. Sekretaris Perusahaan (Corporate Secretary)


c.Soft Structure Corporate Governance.

  1. GCG Code/ GCG Policy / GCG Manual

Aturan / pedoman / manual dasar yang berisi prinsip-prinsip GCG yang menjadi acuan pokok bagi peraturan-peraturan di bawahnya.

2. Board Manual

 Aturan / Pedoman bagi para Direksi dan Dewan Komisaris / Dewan Pengawas dalam melaksanakan tugas, wewenang, tanggung jawab, hak dan kewajiban baik selaku Dewan maupun individu.

3. Code of Conduct / Code of ethics

Aturan / Pedoman  bagi individu perusahaan dalam menjalankan aktivitas bisnis sehari-hari secara etis sesuai dengan budaya yang diharapkan.

4. Piagam / Charter

4.1. Piagam  Komite Audit (Audit Committee Charter).

4.2. Piagam Internal Audit ( Internal Audit Charter)


        5. Standard Operating Procedure (SOP)

d. Teori-teori Corporate Governance.


e. Asessment GCG.

  1. sk-16-smbu-2012-indikator-parameter-dan-evaluasi-atas-penerapan-gcg-pada-bumn
  2. asean-corporate-governance-scorecard-acgs-2015-self-assesment
  3. asean-cg-scorecard-questionare-versi-2014
  4. annex-a-guidelines-on-compliance-with-acgs
  5. asean_cg_scorecard-acgs-acmf-2015
  6. asean-scorecard-for-insurance-companies-response-form-icfd

f. Corporate Governance in Banking Sector Industries.

  1. basel-committe-on-banking-supervision-guidelines-cg-principles-for-banks-july-2015
  2. bcbs-progress-in-adopting-the-principles-for-effective-risk-data-aggregation-dec-2015
  3. basel_committee_2015_corporate_governance_principles-august-2015

g. Public Sector Governance.

  1. international-framework-good-governance-in-the-public-sector-ifac-cipfa2-2014
  2. good-governance-in-the-public-sector-cipfa-ifac-2013

h. Sustainability.

  1. g4-gri-pedoman-pelaporan-berkelanjutan-prinsip-prinsip-pelaporan-dan-pengungkapan-standar
  2. pkp-14-sustainable-and-intergerated-reporting
  3. what-is-sustainability
  4. sustainability-sustainable-development
  5. 130304-inform-vol-3-14-17-sustainability-accounting-standard-board
  6. summer-2011-polejewski-sustainability-accounting-and-reporting
  7. nmu_fs_engl_final-sustainability-management-in-business-enterprises-bdi-2002
  8. textbook-sustainability-a-comprehensive-foundation-2012
  9. dalal-clayton-bass-2002-sustainable-development-strategies-a-resource-book-oecd
  10. a-perspective-on-environmental-sustainability
  11. sustainability-and-reporting-trends-in-2025-gri-reporting-may-2015
  12. starting-points-2-g3-1-gri-sustainability-reporting

i. Tatakelola Terintegrasi  untuk Konglomerasi Keuangan.

  1. icgs-nelson-t-tatakelola-terintegrasi-sistem-keuangan-nov-15
  2. bgf2_mas-achmad-daniri_tatakelola_terintegrasi_knkg_nov-15
  3. peraturan-otoritas-jasa-keuangan-tentang-penerapan-manajemen-risiko-terintegrasi-bagi-konglomerasi-keuangan
  4. 09mk-endang-kts-ojk-pengawasan-terintegrasi-terhadap-konglomerasi-keuangan-april-15
  5. pojk-18-2014-penerapan-tatakelolaterintegrasi-bagi-konglomerasi-keuangan
  6. pojk-26-2015-kewajiban-penyediaan-modal-minumum-terintegrasi-bagi-konglomerasi-keuangan
  7. lampiran-1-pojk-26-2015-kewajiban-penyediaan-modal-minumum-terintegrasi-bagi-konglomerasi-keuangan
  8. siaran-pers-ojk-awasi-50-konglomerasi-keuangan
  9. the-international-integrated-reporting-framework-iirc-2013
  10. integrated-reporting-gri-jan-2012
  11. integrated-reporting-in-the-public-sector-cima
  12. toward-integrited-reporting-communicating-value-21st-century
  13. iso_26000-international_integrated_reporting_framework-2015
  14. materiality-in-ir-guidance-for-integrated-report-nov-2015
  15. iirc-task-force-on-climate-realted-financial-disclosure-2016
  16. integrated-financial-sustainability-reporting-in-the-us-2013
  17. integrated-reporting-the-future-of-corporate-reporting-2013


I. Modul “Pelaporan Korporat (Corporate Reporting).

Modul ini sebagai bahan / materi kuliah “Pelaporan Korporat” pada Program S2 Magister Akuntansi (MAKSI).

  1. Overview atas conceptual framework dalam pelaporan keuangan entitas komersial, entitas publik/pemerintah, ETAP, dan entitas berlandaskan syariah 

1.1 Perbedaan di antara conceptual framework tersebut.

a. the-conceptual-framework-for-financial-reporting-irfs-foundation-sept-2010

b. ksap-kerangka-konseptual-akuntansi-pemerintahan-des-2009

c. psak-kerangka-dasar-penyusunan-penyajian-laporan-keuangan

d. konseptual-framework-psak-ifrs-sap

e. pp-24-th-2005-kerangka-konseptual-akuntansi-pemerintahan

f. ed-psak-101-penyajian-laporan-keuangan-syariah

g. ringkasan-materi-sak-etap

1.2  Penggunaan conceptual framework dalam pelaporan keuangan

        a. pkp-2-conceptual-framework

2. Pelaporan keuangan ETAP dan nirlaba

2.1 Perbedaan standar akuntansi untuk ETAP dengan IFRS

a. standarakuntansikeuananentitastanpaakuntanbilitaspubliksak-etap

2.2 Penerapan standar akuntansi untuk ETAP

    a. review-implementasi-sak-etap-di-indonesia

3. Analisis laporan keuangan, kinerja, dan kepatuhan atas entitas komersial, nirlaba, dan ETAP.

a. sosialisasi-sak-etap-oktober-2010 

b. pelaporan-keuangan-organisasi-nirlaba

c. pelaporan-organisasi-nirlaba-14042015

4. Analisis laporan keuangan pemerintah pusat dan daerah.

a. pkp-13-analisis-laporan-keuangan-pem-pusat-daerah-1

b. analisa-laporan-keuangan-pemerintah-pusat


5. Kombinasi bisnis dan konsolidasi:


5.1 Investasi pada entitas lain (aset keuangan, entitas asosiasi, ventura bersama, dan entitas anak)

5.2 Kombinasi bisnis

5.3 Kombinasi bisnis entitas sepengendali

5.4 Laporan keuangan konsolidasian dan laporan keuangan tersendiri.


6. Pengaruh perubahan kurs valuta asing (Pengakuan dan pengukuran, Penyajian & Pengungkapan)

a.  pkp-6-pengaruh-perubahan-kurs-valuta-asing

b. psak10-pengaruh-perubahan-kurs-valuta-asing

7.Standar Akuntansi Syariah dan Standar Akuntansi Sektor Publik

.          7.1.Standar Akuntansi Pemerintahan.


7.2. Standar Akuntansi Syariah.

7.3. Standar Akuntansi Organisasi Nirlaba.

8. Properti investasi sewa, dan penurunan nilai aset (Pengakuan dan pengukuran, Penyajian & Pengungkapan).

a. pkp-7-properti-investasi-sewa-dan-penurunan-nilai-aset

b. psak-13-properti-investasi-ias-40-120112

9.  Imbalan kerja (Pengakuan dan pengukuran, Penyajian & Pengungkapan).

a. pkp-8-imbalan-kerja

b. psak-24-imbalan-kerja-ias-19-employee-benefit-lengkap-11082016

c. papsi-bprs-9-6-kewajiban-lain-kewajiban-imbalan-kerja-301213

10. Transaksi berbasis syariah dan pelaporan keuangan syariah:

10.1. Jenis-jenis akad

10.2. Konsep keuntungan dalam syariah

10.3. Transaksi yang dilarang

10.4. Kerangka pelaporan syariah

10.5.Pelaporan keuangan syariah

10.6.Instrumen keuangan syariah

   11. Instrumen keuangan: Pengakuan dan pengukuran, Penyajian & Pengungkapan.

a. psak-55-instrumen-keuangan-pengukuran-15122014

b. pertemuan-10-psak-50-55

c. pertemuan-11-psak-60-hedging

12. Pendapatan, kebijakan dan estimasi, akuntansi dan kesalahan, dan pajak penghasilan.

a. psak-25-kebijakan-akuntansi-perusahaan-estimasi-akuntansi-dan-kesalahan-ias-18

b. pkp-9-pendapatan-kebijakan-estimasi-akuntansi-kesalahan-pajak-penghasilan

13.  Pelaporan berkelanjutan dan pelaporan terintegrasi.

a. pkp-14-sustainable-and-intergerated-reporting.

b. g4-gri-pedoman-pelaporan-berkelanjutan


  1. corporate-reporting-study-manual-ecaew-3-ed-2015
  2. federation-european-accountans_fee_the-future-of-corporate-reporting-2015
  3. corporate-reporting-a-means-of-corporate-governance-transparancy-ars
  4. 2015-oct-gpi-indonesian-global-perspective-non-financial-reporting

J. Modul Analisis Laporan Keuangan Lanjutan & Kinerja.

Modul ini bahan materi kuliah Analisis Laporan Keuangan untuk Program S 1 Akuntansi & S1 Manajemen serta bahan materi kuliah Analisis Laporan Keuangan Lanjutan & Kinerja untuk program S2 Magister Akuntansi.

  1. Overview of  Financial Statement Analysis

a. ch01-overview-of-financial-statement-analysis-fsa-sw-2009

2. Financial Reporting & Analysis.

3. Analyzing Financing Activities.

4. Analizing  Investing Activities.

a. ch04-analizing-investing-activities-fsa-sw-2009

5. Analizing  Investing Activities : Intercorporate Investments.

6. Analizing  Operating Activities.

7. Cash Flow Analysis.

a. ch07-cash-flowanalysis-fsa-sw-2009

8. Return on Invested Capital & Profitability Analysis.

a. ch08-return-on-invested-capital-profitability-analysis-fsa-sw-2009

b. Ch 8-Return on Invested Capital-ROIC

c. Importance_of_Return_on_capital_invested-ROIC

d. SBH-Return-on-Invested-Capital


9. Prospective Analysis.

a. FSA-Subramanyam-Wild-10e-2009-Ch09-Prospective Analysis

b. Moore-Ch7-Prospective Analysis Valuation Theory Basics

c. ch8 Prospective Analysis Valuation Implementation

10. Credit Analysis.

a. ch10-credit-analysis-fsa-sw-2009

b. Chapter 15 General Principles Of Credit Analysis

c. Ch10-Credit Analysis & Distress Prediction


11.Equity Analysis & Valuation.


b. CFA Institute-cha10 Equity Valuation Concepts & Basic Tools

c. Business Valuation & Analysis Using Financial Statement

d. ch18-Equity Valuation & ModelScoring_Model_1_chapter1-Business Valuation & Analysis

e. Market Based Valuation Price Multiples

12. Financial Statement Analysis for the Investor.

a. Chapter 14-Company Analysis & Stock Valuation

b. CH13_Inv Mgt-Common Stock Valuation

c. Chap06_FSA_market analysis

d. stock_valuation & Investment Decision

e. SmartFin_ch05_Stocks Valuation

f. FSA for investor

g. Ch.3b – 13ed Analysis of Financial Statement Master

h. Framework-for-Financial Statement Analysis

13. Expanded Analysis.

a. Chapter 11 Expanded Analysis

14. Special Industries Analysis.

a. Ch03-Industry Analysis The Fundamentals

b. Ratio_Analysis_New-Measuring & Evaluating Bank Performance

K. Modul Teori Akuntansi Keuangan (Financial Accounting Theory)

K.1. Financial Accounting Theory, Scott, Edisi 7, 2015

Financial Accounting Theory, 7th Edition

William R. Scott, University of Waterloo

Pearson, 2015

ISBN-13: 9780132984669

Financial Accounting Theory 7th edition 9780132984669 0132984660


Table of Contents

Chapter 1      Introduction  Scott 7e-2015 Chapter 01 Introduction

Chapter 2      Accounting Under Ideal Conditions  Scott 7e-2015 Chapter 02-Accounting under Ideal Condition

Chapter 3      The Decision Usefulness Approach to Financial Reporting  Scott 7e-2015 Chapter 03 The Decision Usefullness Approach to Financial Reporting

Chapter 4      Efficient Securities Markets Scott 7e-2015 Chapter 04 Efficient Securites Markets

Chapter 5      The Value Relevance of Accounting Information Scott 7e-2015 Chapter 05 The Value Relevance of Accounting Information

Chapter 6      The Measurement Approach to Decision Usefulness  Scott 7e-2015 Chapter 06 The Measurement Approach to Decision Usefulness

Chapter 7      Measurement Applications

Chapter 8      The Efficient Contracting Approach to Decision Usefulness Scott 7e-2015 Chapter 08 The Efficient Contracting Approach to Decision Usefulness

Chapter 9      An Analysis of Conflict   Scott 7e-2015 Chapter 09-An Analysis of Conflict

Chapter 10     Executive Compensation  Scott 7e-2015 Chapter 10-Executive Compensation

Chapter 11     Earnings Management    Scott 7e-2015 Chapter 11-Earnings Management

Chapter 12     Standard Setting: Economic Issues

Chapter 13     Standard Setting: Political Issues


Berikut daftar e-book  berupa pdf file yang bisa didownload langsung. Semoga bermanfaat.

  1. Memahami Untuk Membasmi- Buku Panduan untuk memahami Tindak Pidana Korupsi -KPK-Agustus 2006 .
  2. Risk Based Internal Auditing-RBIA_3_views_on_implementation-DavidGriffiths-2006 .
  3. Risk Based Internal Auditing-RBIA-An Introduction-DavidGriffiths-2006 .
  4. The_New_COSO-Internal_Control-Integrated_Framework-May2013_updated .
  5. Pengkajian Hukum Tentang Tanggung Jawab Sosial Perusahaan-BPHN-DepkumHAM-RI-2009 .
  6. Studi Tentang Penerapan Pasal Gratifikasi yang dianggap Suap pada UU Tipikor-ICW-Policy Paper-2014 .
  7. Road Map Tata Kelola Perusahaan di Indonesia-Indonesia CG Roadmap-OJK-Januari 2014 .
  8. The Indonesia Corporate Governance Manual -Firs Edition-OJK-IFC-February 2014 .
  9. Konsep Pedoman Penerapan Manajemen Risiko Berbasis Governance-KNKG-2011 .
  10. Kerugian Negara Resiko Bisnis atau Tindak Pidana Korupsi-Hikmahanto Yuwono-2015 .
  11. Indonesia code of Corporate Governance-KNKG-2006 edition .
  12. Corporate_Governance__SOE_OECD_Countries-Nopember 2004 .
  13. Good Practice – The Audit Commitee Self Assessment Checklist-NAO-2nd edition-January 2012 .
  14. Whistleblower System Proceeding-Menggagas Sistem Whistleblower di Indonesia-KNKG- Maret 2008 .
  15. Memahami Wistleblowers- LPSK 2011 .
  16. Perspektif CPMA dalam menghadapi Masyarakat Ekonomi ASEAN-IAMI .
  17. Audit-Committee-Handbook-Audit Committee Institute-KPMG-aci-uk .
  18. Audit Committee Effectiveness What Works Best-The IIA Research Foundation-PWC-2011 .
  19. Komite Audit & Internal Audit- Integritas Pengawasan Korporasi-Husaini-UNPAD Press-2009 .
  20. Enterprise Risk management-COSO-New COSO-ISO 31000-IIA_Presentation_4_10_12_Final .
  21. Corporate Governance Principles & Recommendations-3rd edition-ASX CG Council-2014 .
  22. G20-OECD Principle of Corporate Governance- September 2015 .
  23. gcg-konsep-prinsip-praktik-lkdi-cipe
  24. pengajaran-corporate-governance-dan-perkembangan-cg-scoring-sidharta-andreas-lako


Semoga beberapa MODUL  & E-BOOK tersebut dapat membantu para mahasiswa dalam mempelajari materi kuliah terkait  serta sebagai bahan diskusi lebih lanjut bagi praktisi.

Selain itu saat ini saya sedang menyelesaikan Modul Corporate Governance . Jika sudah selesai nanti saya upload di website ini.

37 Responses

  1. Dear Bpk.Muharief.

    Saya sangat tertarik ingin membaca modul Bpk. bagaimanakah cara saya utk mendapatkannya?
    Apakah dari website ini bisa saya download langsung? (krn saya belum dapat menemukan fitur utk download ataupun membuka modul tersebut).

    Terima Kasih


  2. Modul Internal Auditing 1 s.d. 8 (file pdf) bisa langsung anda download dari website, jika komputer anda sdh ada program / software ACROBAT READER. OK.


  3. Selamat siang Pak. M. Arief, Modulnya susah dibuka walupun saya sudah mendownload adobe reader 8


  4. Bpk. M. Arief akhirnya saya mendownload modul Bapak di google, namun yang bisa saya download hanya samapi modul-5. Terima kasih, Pak.


  5. Saya masih menggunakan Adobe Reader 5.0, seharusnya menggunakan Adobe Reader yang lebih baru (versi terakhir) dapat mendownload modul tsb. Coba lagi menggunakan selain versi 8, mudah-mudahan berhasil.


  6. maaf pak..
    saya kesulitan untuk mencari literatur tentang FRAUD.
    Bisa bapak berikan list-nya karena saya ingin menyusun SKRIPSI tentang FRAUD..
    trima kasih..


  7. Ass. Pak minta modulnya dong. Soalnya penting banget nich, terima kasih sebelumnya.


  8. Untuk modul 1-8 Internal Auditing, silahkan langsung di-download. Modul 9-14 internal Auditing masih dalam proses penyelesaian. Sedangkan modul Auditing dan modul Advanced Accounting (I&II) saat ini masih saya edit terlebih dahulu. Jika sudah selesai nanti saya upload juga di website ini. OK.


  9. Assalamualaikum Pak Arief, saya tertarik dengan tulisan Bpk tentang E-Procurement. Apakah Bpk punya kumpulan kasus-kasus dalam pelaksanaan pengadaan barang/jasa pemerintah ? Minta dong .. ! Terima kasih Pak.


  10. Wass. Wr. Wb. Terdapat beberapa case yang termasuk kategori fraud dalam pengadaan barang / jasa (Pemerintah, BUMN, perusahaan swasta dll), saat ini masih saya buatkan list-nya. Rencana nanti saya upload, sebagai supplement untuk modul Internal Auditing / Auditing. OK.


  11. Pak…judul skripsi saya tentang hubungan profitabilitas dan solvabilitas pada perusahaan industri konsumsi yang terdaftar di Bursa Efek Indonesia…tapi saya kesulitan dalam mencari jurnal yang relevan…bisa tolong saya pak? Kalo dari internet gimana ya caranya saya tau perusahaan dan laporan keuangan yang terkait? Terimakasih pak.


  12. Pak..saya mahasiswi Perbankan Syariah. Dalam skripsi saya, saya tertarik membahas penerapan GCG pada Bank Syariah. Tetapi, dosen saya bilang..tema yang saya ambil terlalu berat. Dan saya disuruh mencari teori GCG untuk bank syariah. Yang jadi kendala buat saya..apakah teori mengenai GCG untuk perbankan syariah itu ada? Apakah ada peraturan BI yang mengatur standar GCG pada bank syariah? Karena selama saya cari2 referensi, kebanyakan GCG itu dari teori2 konvensional. Apakah ada landasan AL-Quran atau Hadits mengenai GCG? Kalau bapak punya referensinya, saya mau dong pak..


  13. Sdr. Rica Aulia, setahu saya yang sekarang ada baru RUU Perbankan Syariah yang sebentar lagi menjadi UU. Peraturan BI yang sudah diberlakukan baru Penerapan GCG di Bank Umum. Penerapan GCG di BUMN sudah diatur melalui Kepmen BUMN. Mudah-mudahan BI segera menyusun peraturan yang terkait dengan Penerapan GCG untuk Perbankan Syariah.
    Sekedar info, saya telah menulis artikel tentang “GCG DI PERBANKAN SYARIAH” dan sudah saya kirimkan ke Media Massa (Majalah), namun sampai sekarang belum dimuat. Jika sudah dimuat (terbit) nanti saya upload di website ini. OK.


  14. Terima kasih untuk semua yang Bapak upload di sini, karena banyak membantu saya dalam meningkatkan kinerja saya sebagi internal audit. Sukses selalu untuk Bapak.


  15. Assalamualaikum Wr.Wb

    Pak, saya sedang membutuhkan modul/artikel tentang audit operasional pada BUMN dan bagaimana menilai efektifitas pengendalian intern dengan audit operasional. Apakah mempunyai modul/artikel tentang materi tersebut? Kalau ada,bagaimana cara saya mendapatkannya? Apakah bisa langsung di kirimkan ke email saya ( atas perhatiannya


  16. Sdr. Firdiyah, Insya Allah modul tentang “Audit Operasional” dan “Audit Keuangan” yang saat ini masih saya edit (revisi) dapat segera terselesaikan dan nanti saya upload di website ini. OK.


  17. trima kasih pak , sy tlh mendownload bahan modul bapak, semoga dapat membatu saya dlm pekerjaan .
    Sukses slalu buat bapak


  18. Assalamualaikum Pak..
    mohon ijin mendownload modul internal auditnya
    terima kasih


  19. I should say that has lots of interesting information. Looks like the author did a good job. I will be coming back to for new information. Thank you.


  20. Thank you for your atention.


  21. Salam Pak Muh Arief.. Apa kabar pak?
    Dulu saya juga pernah mengajar internal audit (th 96-97-an). Waktu itu masih pake Sawyer edisi 4. Karena biasanya tebal, nyiapinnya lama, kelemahan textbook memang cepat ketinggalan jaman. Yang edisi 5 juga kalo gak salah mengacu red book edisi 2002. Redbook edisi 2009 sekarang juga sedang direvisi lagi. Jadi kayaknya harus sering2 direvisi modulnya, Pak, supaya mahasiswa kita juga updated dg kondisi terbaru…
    OK Pak, selamat berjuang memajukan internal auditing indonesia..!
    Salam, setyo@ppa.


  22. Terima kasih pak Setyo atas kritik dan sarannya.
    Pada th 2009 yg lalu kebetulan saya ditunjuk sbg Koordinator mata kuliah Internal Auditing dan sudah melakukan revisi terhadap Satuan Acara Perkuliahan (SAP) Internal Auditing dengan menambahkan materi baru (bab) tentang Risk Based Internal Auditing (RBIA). Selain itu, pada materi (bab) tentang Employee & management fraud juga sdh ditambahkan update terbaru.

    Saya pribadi juga selalu berusaha terus meng-update dg informasi / pengetahuan terbaru ttg Internal Audit.
    Kebetulan, saya juga sering diundang untuk memberikan Seminar / kuliah Umum Workshop terkait Internal Audit (SPI), misalnya :
    1. Seminar FKSPI Wil. Jabar & banten tgl 30-01-2009 yg lalu dg topik ” Internal Audit Update 2009 : learning in Global Crisis and Role of Internal Auditor”, saya sbg salah satu pembicara seminar.
    2. Sbg instruktur pada acara Workshop / training “Fraud Auditing : Prevention, Detection and Investigation” di Bali tgl 14-16 Juli 2009.
    3. Sbg Instruktur pada acara Worksop ttg “Internal Audit Understanding for lawyer, Legal Division and Compliance Officer” di jakarta pd tgl 19-20 Oktober 2009.
    4. Seminar / Kuliah Umum di FE UIB Batam dg topik “Perkembangan Profesi Internal Audit Abad 21 dan di STIE Trisakti dg topik ” tantangan yang dihadapi oleh Internal Auditor yang Profesional. dll.
    Sebagian besar materi Seminar / Worksop tsb sdh saya upload di website ini.

    Sekalilagi terima kasih atas ajakannya utk memajukan Profesi Internal Auditing di Indonesia.


  23. Bapak saya telah membuka website ini,dan ingin bertanya. Bagaimana cara untuk mendownload materi perkuliahan pemeriksaan intern.terimakasih.


  24. Sdr. Evelia, untuk mendownload modul materi kuliah Pemeriksaan Intern / Internal Auditing, silahkan anda click category ” Modul Internal Auditing”, lalu pilih modul yang anda akan dowload, telah tersedia modul 1- modul 10. Insya Alah, sebentar lagi menyusul modul 11 s/d modul 14. OK


  25. Bapak saya telah mendownload modul bapak,tetapi ada 1 modul yg tidak dapat saya download yaitu Standard of Quality-IIA.tolong bapak kasitahu cara mendownloadnya.terimakasi


  26. Sdr. Evelia, cara mendownloadnya sama persis dengan modul yang lain. Coba anda click dua kali (2X), terus save as ke komputer anda. OK


  27. assalammualaikum,, Pak Arief, Saya ingin men-download modul Bapak,, Bagaimana caranya?

    Terima kasih,,


  28. Yth Bpk Arief
    Saya mau tanya modul internal auditing
    apakah memang tersedia dalam 10modul,
    atau masih ada modul ke 11 dst lg Pak?
    saya membaca modul2 Bapak setiap minggunya 1 modul
    saya tidak sabar menunggu update berikutnya Pak
    Terima kasih banyak


  29. Rencana masih ada modul-modul lanjutan, sesuai topik yang dibahas.
    Selain itu modul 1 s/d 10 Internal Auditing tsb akan saya revisi / update sesuai referensi terkini. OK


  30. bagaimana cara mendownload modul internal auditnya


  31. maaf pak mo nanya.
    Ini link untuk download materi2 ko saya ga nemu ya?
    Bisa dibantu?


  32. cara download modul di atas bagaimana pak.
    tolong dong pak, penjelasaannya..


  33. Buat Sdr. Ramdan, Rifki an Adriyata, untuk mendowload modul2 tsb, silahkan click “categories” yang ada di sebelah kanan, kemudian pilih “modul …”, sesuai yang anda inginkan. Misalnya “modul-internal auditing” atau “modul-Advanced Accounting-2” dll. Setelah ketemu modul tsb, anda bisa memilih dengan click modul 1 s/d modul terakhir dan bisa langsung di-download. OK


  34. ass.wr.wb…pak Muh.Arief…
    sebelumnya saya mengucapkan banyak terimakasih..atas semua informasi yang ada di website bapak…informasinya sangat membantu saya..saya mau tanya terkait dengan modul advance accounting…apakah isinya sudah disesuaikan dengan perkembangan ifrs..maaf kebetulan saya mengajar mata kuliah advance…



  35. Ass.
    Terimakasih banyak pak atas modul2 dan share ilmu yang luar biasa bermanfaat untuk kami pembaca..
    Sukses terus pak..


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