Modul

MODUL  MATERI KULIAH

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. :

MODUL :

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

Brink

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

Brink

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

Chapter 21

Auditing Environmental Responsibility (pages 463–475)

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.

 

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, dengan beberapa kali revisi (update) sesuai dengan referensi mutakhir.

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.

MODUL :

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.
APPENDICES:
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.

SUPLEMENT :

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.

PART I. THE AUDITING PROFESSION
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

PART II. THE AUDIT PROCESS
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

PART III. APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE
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

PART IV. APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES

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

PART V. COMPLETING THE AUDIT

Chapter 24. Completing the Audit

PART VI. OTHER ASSURANCE AND NONASSURANCE SERVICES
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

PART I. THE AUDITING PROFESSION
1. The Demand for Audit and Other Assurance Services
2. The CPA Profession
3. Audit reports
4. Professional Ethics
5. Legal LiabilityPART II. THE AUDIT PROCESS
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
13. Overall Audit Strategy and Audit Program PART III. APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE
14. Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of TransactionsAEB-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 PART IV. APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES
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 AccountsAEB-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

PART V. COMPLETING THE AUDIT

24. Completing the AuditAEB-aud15e_ppt_24_gePART VI. OTHER ASSURANCE AND NONASSURANCE SERVICES
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.

Table of Contents

1. The Role of the Public Accountant in the American Economy

2. Professional Standards

Appendix 2A Comparison of International Standards of Auditing with AICPA Auditing Standards

3. Professional Ethics

4. Legal Liability of CPAs

5. Audit Evidence and Documentation

6. Audit Planning, Understanding the Client, Assessing Risks, and Responding

Appendix 6A Selected Internet Addresses

Appendix 6B Examples of Fraud Risk Factors

Appendix 6C Illustrative Audit Case

7. Internal Control

Appendix 7A Antifraud Programs and Control Measures

8. Consideration of Internal Control in an Information Technology Environment

9. Audit Sampling

Appendix 9A Probability-Proportion-to-Size Sampling

Appendix 9B Audit Risk

10. Cash and Financial Investments

11. Accounts Receivable, Notes Receivable, and Revenue

Appendix 11A Illustrative Audit Case

Appendix 11B Illustrative Audit Case

12. Inventories and Cost of Goods Sold

13. Property, Plant, and Equipment: Depreciation and Depletion

14. Accounts Payable and Other Liabilities

Appendix 14A Illustrative Audit Cases

15. Debt and Equity Capital

16. Auditing Operations and Completing the Audit

17. Auditors’ Reports

18. Integrated Audits of Public Companies

19. Additional Assurance Services:  Historical Financial Information

20. Additional Assurance Services: Other Information

21. Internal, Operational, and Compliance Auditing

New Features:

The 18th edition has been thoroughly revised to reflect two very major changes in auditing:

  1. The AICPA’s “clarity project” which has resulted in complete revision and recodification of the Auditing Standards Board’s standards (1) to make standards easier to read, understand, and apply, and (2) to converge those standards with the International Standards of Auditing to the extent considered desirable. Almost all outstandingStatements on Auditing Standard were revised, with an effective date for audits of periods ending after December 15, 2012.
  2. Modification of the CPA exam’s Auditing and Attestation section content, including elimination of 2 “long” simulations on each exam and replacement with 6-7 shorter, completely objective form simulations.

Modifications to Reflect Changes in the Auditing Standards:

The broad scope of the clarity project has resulted in changes to each chapter–some relatively minor, but others very major. Among the most major clarity project changes are:

  • Chapter 2: Professional Standards This chapter is rewritten to reflect the Auditing Standards Board’s elimination of the longstanding “ten generally accepted auditing standards”–that is, the three general standards, three field work standards, and the four reporting standards. For purposes of AICPA professional standard coverage the chapter now discusses in detail the new Principles Underlying an Audit Conducted in Accordance with Generally Accepted Auditing Standards that replaced the ten standards. Yet, because the PCAOB standards continue to be structured about the ten standards, those standards remain in place for public company audits and are also discussed in the chapter. In addition, coverage includes presentation of the new “standard” audit report and modified reports. An appendix has been added to this chapter to compare major differences between international and US standards.
  • Chapter 17: Auditors’ Reports. Changes in AICPA terminology reflected here better align U.S. GAAS with international standards. For example, an unqualified report is now an unmodified report; an explanatory paragraph is now an emphasis of matter, an other matter paragraph or a basis for modification paragraph; an audit involvingother auditors is now a group audit. But there have also been many other changes, including changes in the standard audit report’s wording and changes in requirements in a number of areas in which a report other than “standard” is issued.
  • Chapter 19: Additional Assurance Services: Historical financial Information. The clarity standards, following the international standard approach, use the term “financial reporting framework” to represent the standards used to prepare historical financial information. In essence the “financial reporting framework” becomes the “suitable criteria” for historical financial information. This results in a number of changes relating to this chapter, including elimination of “special reports” and replacement with “special purpose financial reporting frameworks.”

In addition, two other key changes include:

  • Chapter 19: Additional Assurance Services: Historical financial Information. In addition to the Chapter 19 clarity changes, modification of compilation and review standards are reflected in the chapter. This area is of particular importance to students who plan to take the CPA exam as the new content specification outline shows that the degree of coverage of this area is significant.
  • Chapter 20: Additional Assurance Services: Other Information is rewritten to reflect the fact that the nature of these other services is evolving as at this point some services seem to have gained a degree of market acceptance (e.g., SysTrust, PrimePlus/Elder Care) while others have not (e.g., WebTrust). Additional new products such as providing assurance relating to XBRL are discussed.

Modifications to reflect CPA Exam Question Format Changes:

  • The CPA exam’s coverage of shorter simulations has resulted in the replacement of the “long” simulations in the text with a variety of shorter objective questions. We entitle them “other objective format questions” in that they are “objective,” yet in general not structured completely as multiple choice questions. The questions in the back of every chapter now include other objective format questions. A number of these are “simulation” questions that meet the new criteria for CPA exam inclusion. Others are brief, and yet consistent with the new simulation approach. In addition, every chapter of the instructor’s test bank now includes one or more other objective format questions.
  • The clarity modifications presented force the CPA exam to update its questions to reflect new terminology and requirements. We have revised the text and instructor test bank questions to reflect these changes.
  • Connect Accounting and Connect Plus Accounting

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
Copyright year: 2012

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

Bahan presentasi pdf file dari buku “AUDITING AND ASSURANCE SERVICES: A SYSTEMATIC APPROACH”
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
• Updated for new auditing standards. Order of fundamental auditing c oncepts modifi
ed to mirror the more intuitive fl ow of revised Chapters 3–5
Chapter 2 , The Financial Statement Auditing Environment
• Updated and rewritten to improve understandability and fl ow of concepts relating to the
various types of auditing and the environment in which auditing takes place
• Now includes AICPA’s “principles underlying an audit” in addition to PCAOB’s traditional
set of “generally accepted auditing standards”
Give your students an intuitive,
hands-on learning experience!
Chapter 3, Audit Planning, Types of Audit Tests, and Materiality
• Clearer specifi cation of the steps included in audit planning
• New section on auditing multiple locations and business units based on PCAOB Auditing
Standard No. 9
• New section on supervision of the audit based on PCAOB Auditing S tandard No. 10
Chapter 4, Risk Assessment
• Updated to refl ect the fi nal PCAOB Risk Assessment Standards
• Improved presentation of the fraud risk assessment process
Chapter 5, Evidence and Documentation
• Updated to refl ect the fi nal PCAOB Risk Assessment Standards
• Revised Audit Module on the use of substantive analytical procedures
Chapter 6, Internal Control in a Financial Statement Audit
• Updated to refl ect PCAOB Risk Assessment Standards
• Updated for new SAS on Audit Considerations Relating to a Client Using
a Service Organization
Chapter 7 , Auditing Internal Control over Financial Reporting
• Updated to refl ect PCAOB Risk Assessment Standards
• Revised to present material more concisely
Chapter 8 , Audit Sampling: An Overview and Application to Tests of Controls
• Updated for changes in the new ASB clarity standard, AU 530, “Audit Sampling”
• Added a table comparing attribute sampling terms used in ACL with those associated
with the AICPA tables illustrated in the chapter
Chapter 9 , Audit Sampling: An Application to Substantive Tests of Account Balances
• Updated for changes in the new ASB clarity standard, AU 530, “Audit Sampling”
• Added a table comparing terminology for MUS between ACL and manual calculation
Chapters 10–16, Business Process Chapters
• Revised for enhanced clarity and brevity
• Updated to recognize the elimination of “SAS 70” references as reports on controls of service
organizations is now addressed in AT 801
• Clarifi ed illustrations linking assertions to possible misstatements to e xample controls
and tests of controls
• Updated exhibits and practice insights for recent events, for example, sanction of PwC
India in connection with the Satyam fraud
• Replaced Internet end-of-chapter problems requiring research on SEC a ctions with more
recent cases
Chapter 17 , Completing the Audit Engagement
• Revised for greater conciseness and clarity, enhanced focus on key concepts
• Clarifi ed discussion of auditor’s responsibility for subsequent events
• Enhanced discussion of the role of the quality review partner in ensuring engagement
quality
viii Give Your Students an Intuitive, Hands-On Learning Experience!
Chapter 18 , Reports on Audited Financial Statements
• Updated for recent developments including the new “clarifi ed” form of the ASB audit
report
Chapter 19 , Professional Conduct, Independence, and Quality Control
• Updated for changes in Code of Professional Conduct, with new examples of ethics violations
• Discussion of quality control and peer review/inspection updated for r ecent changes in
relevant standards
Chapter 20 , Legal Liability
• Updated for important recent case and statutory law
• Included implications of the Dodd-Frank Act of 2010
• Enhanced legal liability information on the book’s website
• Updated legal case descriptions for new cases
Chapter 21 , Assurance, Attestation, and Internal Auditing Services
• Updated standards relating to practitioner independence in compilation engagements
• Attestation reports updated for new AICPA standards

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

PART 1: THE AUDITING ENVIRONMENT.

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

PART 2: THE DECISION MAKING OF AUDIT PLANNING.

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

PART 3: THE DECISION MAKING OF COLLECTING AND EVALUATING EVIDENCE.

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

PART 4: AUDITING THE TRANSACTION CYCLES AND COMPLETING THE AUDIT.

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

PART 5: OTHER ATTEST AND ASSURANCE SERVICES.

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

Supplement :

1. UU no. 5 tahun 2011 tentang Akuntan Publik

2. Standar Audit

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

ch06-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

ch12-Investments

13 Statement of Cash Flows

ch13-Statement of Cash Flows

14 Financial Statement Analysis

ch14-Financial Statement Analysis

APPENDICES

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.

Description

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

iii.peraturan-pbi-no-12-23-pbi-2010-uji-kemampuan-kepatutan

2. Organ Pendukung

permen-b-umn-10-mbu-2012-organ-pendukung-dekom-dewas-bumn

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

internal_audit_role_in_modern_corporate_governance_kpmg_2003

2.5. Sekretaris Perusahaan (Corporate Secretary)

peraturan-ojk-tentang-sekretaris-perusahaan-emiten-atau-perusahaan-publik

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)

ix-i-7-kep-bapepam-no-496-2008-pembentukan-dan-piagam-audit-internal

        5. Standard Operating Procedure (SOP)

d. Teori-teori Corporate Governance.

modul-4-cg-theories-of-corporate-governance-revised

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

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

 

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

c. http://www.ksap.org/Seminar/strategi_090805.pps

 

5. Kombinasi bisnis dan konsolidasi:

pkp-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.

lk-konsolidasi-dan-lk-tersendiri-psak-4-ias-7

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.

pp-71-2010-ttg-sap-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

SUPLEMENT :

  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

 

E-BOOK

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

    Like

  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.

    Like

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

    Like

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

    Like

  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.

    Like

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

    Like

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

    Like

  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.

    Like

  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.

    Like

  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.

    Like

  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.

    Like

  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..

    Like

  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.

    Like

  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.

    Like

  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 (firdiyah_idrus@yahoo.com).Terimakasih atas perhatiannya

    Like

  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.

    Like

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

    Like

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

    Like

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

    Like

  20. Thank you for your atention.

    Like

  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.

    Like

  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.
    OK.

    Like

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

    Like

  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

    Like

  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

    Like

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

    Like

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

    Terima kasih,,

    Like

  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
    -Indi-

    Like

  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

    Like

  30. bagaimana cara mendownload modul internal auditnya

    Like

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

    Like

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

    Like

  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

    Like

  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…

    terimakasih..
    noli

    Like

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

    Like

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