The Experts below are selected from a list of 300 Experts worldwide ranked by ideXlab platform
Angela Mhlanga - One of the best experts on this subject based on the ideXlab platform.
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Risk-based Operational Audit - a solid case for stringent business : risk management
2010Co-Authors: Angela MhlangaAbstract:The case of risk-based Operational Audit has long been debated. But the question is, what is the best way to go about this?
Claus Peter Weber - One of the best experts on this subject based on the ideXlab platform.
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Internal Audit Handbook - Internal Audit handbook: Management with the SAP®-Audit roadmap
2008Co-Authors: Henning Kagermann, William R Kinney, Karlheinz Küting, Claus Peter WeberAbstract:Conceptual Basis of Internal Audit: Nature and Content of Audits.- Internal Audit: Meeting Today's Needs.- Framework of Internal Audit at SAP.- Organizational Structure of GIAS.- Fundamental Principles of the GIAS Approach.- Audit Methods.- Other Services.- The SAP(R)-Audit Roadmap as a Working Basis for Internal Audit: General Introduction.-Planning.- Preparation.- Execution.- Reporting.- Follow-Up Phase.- Special Audit Roadmaps.- Examples from Audit Practice at SAP: Introduction.- Audit Basics.- Selected Financial Audit Topics.- Selected Operational Audit Topics.- Combined Audit Topics.- Business Review.- Global Audits.- SOX Audits.- Revenue Recognition Assurance.- IT Audits.- Special Topics and Supplementary Discussion: Documentation in Internal Audit.- Cooperation.- Annual Risk-Based Audit Planning.- IT Environment of Internal Audit.- Quality Assurance for Internal Audit.- Escalation Procedure.- Performance Measurement System.- Integrated Cost Management (Cost of Internal Audits).- Peer Review.- Guest Auditors.- Management of Internal Audit.- Marketing of Internal Audit.- Fraud Prevention.- Services Provided by Internal Audit Relating to the Sarbanes-Oxley Act.
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internal Audit handbook management with the sap Audit roadmap
2008Co-Authors: Henning Kagermann, William R Kinney, Karlheinz Küting, Claus Peter WeberAbstract:Conceptual Basis of Internal Audit: Nature and Content of Audits.- Internal Audit: Meeting Today's Needs.- Framework of Internal Audit at SAP.- Organizational Structure of GIAS.- Fundamental Principles of the GIAS Approach.- Audit Methods.- Other Services.- The SAP(R)-Audit Roadmap as a Working Basis for Internal Audit: General Introduction.-Planning.- Preparation.- Execution.- Reporting.- Follow-Up Phase.- Special Audit Roadmaps.- Examples from Audit Practice at SAP: Introduction.- Audit Basics.- Selected Financial Audit Topics.- Selected Operational Audit Topics.- Combined Audit Topics.- Business Review.- Global Audits.- SOX Audits.- Revenue Recognition Assurance.- IT Audits.- Special Topics and Supplementary Discussion: Documentation in Internal Audit.- Cooperation.- Annual Risk-Based Audit Planning.- IT Environment of Internal Audit.- Quality Assurance for Internal Audit.- Escalation Procedure.- Performance Measurement System.- Integrated Cost Management (Cost of Internal Audits).- Peer Review.- Guest Auditors.- Management of Internal Audit.- Marketing of Internal Audit.- Fraud Prevention.- Services Provided by Internal Audit Relating to the Sarbanes-Oxley Act.
Nina Untari - One of the best experts on this subject based on the ideXlab platform.
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Role of Audit Operational Top Sales System In PD. Kalibata in the Framework of Improving E
2011Co-Authors: Nina UntariAbstract:The purpose of scientic writing is to know the implementation of the Operational Audit on the sales system, assess the extent of in uence Operational Auditing to identify weaknesses and nd out how the role of inter- nal Audit reports on the Operational management policy in improving the eectiveness and eciency of sales. The re- search method used is by way of eld study is to conduct observations and interviews with koesioner list contained in the annex to the relevant PD. Kalibata located on Jl. Raya Bogor KM, 29 Ex. RT Palsigunung monument. 01/RW. 04 Cimanggis. And the study literature of the document au- thors take company documents and reference books related to science. Within the Operational Audit consists of three types of Audit that is functional Audit, the Audit organiza- tion and special Audit assignments. Audit aims to improve Operational eciency and eectiveness to company. For the results of the Audit operations of the sales function in PD. Kalibata has been in accordance with the procedures and management policies in improving the eectiveness and ef- ciency of sales. After carrying out Operational Audits in PD. Kalibata there are organizational structures that have not been changed to follow the changing conditions so that the direction of the company's strategy is not clear, the missing documents so that there are some transactions that have not been in the journals and time consuming to get to the accounting department, and do not do checks on the goods to be sent to the warehouse so that the complaints from customers relating to the issue. Under the in uence in the can on the PD. Kalibata, the importance of Operational Auditing in the sales system is to maintain achievement or overcome the weaknesses that exist in achieving sales ef- fectiveness, to increase sales volume, to decrease customer complaints from the sales procedure, to improve the strat- egy set by the company, to improve company performance.
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The Role of Audit Operational at the Top Sales System at PD. Kalibata in the Framework to Im- proving the Efficiency and the Eectiveness
2011Co-Authors: Nina UntariAbstract:The purpose of scientic writing is to know the implementation of the Operational Audit on the sales system, assess the extent of in uence Operational Auditing to identify weaknesses and nd out how the role of internal Audit reports on the op- erational management policy in improving the eectiveness and eciency of sales. The research method used is by way of eld study is to conduct observations and interviews with questioner list contained in the annex to the relevant PD. Kalibata located on Jl. Raya Bogor KM, 29 Ex. RT04 RW 01 Palsigunung Cimanggis. And the study of literature au- thors take company documents and reference books related to science. Within the Operational Audit consists of three types of Audit that is functional Audit, the Audit organiza- tion and special Audit assignments. Audit aims to improve Operational eciency and efktitas company. For the re- sults of the Audit operations of the sales function in PD. Kalibata has been in accordance with the procedures and management policies in improving the eectiveness and e- ciency of sales. After carrying out Operational Audits in PD. Kalibata there are organizational structures that have not been changed to follow the changing conditions so that the direction of the company's strategy is not clear, the missing documents so that there are some transactions that have not been in the journals and time consuming to get to the accounting department, and do not do checks on the goods to be sent to the warehouse so that the complaints from cus- tomers relating to the issue. Under the in uence in the can on the PD. Kalibata, the importance of Operational Auditing in the sales system is to maintain perstasi or overcome the weaknesses that exist in achieving sales eectiveness, to in- crease sales volume, to accompany the customer complaints from the sales procedure, to improve the strategy set by the company, to improve company performance.
Ernawaty Ernawaty - One of the best experts on this subject based on the ideXlab platform.
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Cost variance of health services at PHC hospital, Surabaya, Indonesia: Operational Audit
2020Co-Authors: Rochmah T.n, Sutikno A.e, Dahlui M., Qomaruddin M.b, Ernawaty ErnawatyAbstract:The Operational Audit uses to explain cost variances that occurred in the delivery of healthcare services to inpatients utilizing the BPJS. This study aimed to identify cost variance between actual cost and set tariff for inpatients management of chronic ischemic heart disease, cerebral stroke, final-stage of renal disease, and diabetes mellitus type-2. This study had shown that cost containment via cost monitoring and cost management could be obtained. Variance cost of managing some diseases is unavoidable due to the unique patient's characteristics and different costing methods. Steps could be taken up to ensure the operations are performed effectively and efficiently.El uso de Auditorías operativas explica la diferencia en los costos incurridos al proporcionar servicios a los pacientes hospitalizados que usan BPJS. Este estudio tiene como objetivo identificar la diferencia de costo entre los costos reales y las tasas establecidas para la hospitalización de los tratamientos cardíaco isquémicos crónicos, infarto cerebral, enfermedad renal en etapa terminal y diabetes tipo 2. Se puede obtener la contención de costos a través del monitoreo y la administración de costos. El costo de la variación para manejar varias enfermedades no se puede evitar debido a las características y al método de diferencia de costos. Se toman medidas para garantizar que las operaciones se lleven a cabo de manera efectiva y eficiente
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cost variance of health services at phc hospital surabaya indonesia Operational Audit
Utopía y praxis latinoamericana: revista internacional de filosofía iberoamericana y teoría social, 2020Co-Authors: Thinni Nurul Rochmah, A E Sutikno, Maznah Dahlui, Mochammad Bagus Qomaruddin, Ernawaty ErnawatyAbstract:espanolEl uso de Auditorias operativas explica la diferencia en los costos incurridos al proporcionar servicios a los pacientes hospitalizados que usan BPJS. Este estudio tiene como objetivo identificar la diferencia de costo entre los costos reales y las tasas establecidas para la hospitalizacion de los tratamientos cardiaco isquemicos cronicos, infarto cerebral, enfermedad renal en etapa terminal y diabetes tipo 2. Se puede obtener la contencion de costos a traves del monitoreo y la administracion de costos. El costo de la variacion para manejar varias enfermedades no se puede evitar debido a las caracteristicas y al metodo de diferencia de costos. Se toman medidas para garantizar que las operaciones se lleven a cabo de manera efectiva y eficiente. EnglishThe Operational Audit uses to explain cost variances that occurred in the delivery of healthcare services to inpatients utilizing the BPJS. This study aimed to identify cost variance between actual cost and set tariff for inpatients management of chronic ischemic heart disease, cerebral stroke, final-stage of renal disease, and diabetes mellitus type-2. This study had shown that cost containment via cost monitoring and cost management could be obtained. Variance cost of managing some diseases is unavoidable due to the unique patient's characteristics and different costing methods. Steps could be taken up to ensure the operations are performed effectively and efficiently.
Rendy Pradhana Sutanto - One of the best experts on this subject based on the ideXlab platform.
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penerapan risk based Operational Audit untuk meningkatkan efektivitas pengendalian internal pada siklus pendapatan pt x di banjarmasin
2011Co-Authors: Rendy Pradhana SutantoAbstract:Perdagangan produk kebutuhan sehari-hari dengan berbagai macam merek dan jenis yang ada dipasaran, menyebabkan semakin peka nya masyarakat akan pemilihan dan substitusi dari produk kebutuhan sehari-hari tersebut. Untuk itu badan usaha perlu mempersiapkan diri dari untuk mengatasi hambatan-hambatan yang berasal dari eksternal dan internal perusahaan dalam memenuhi kebutuhan dari konsumen tersebut. Pengendalian internal yang ada dalam setiap aktivitas operasional perusahaan memiliki tugas utama untuk mencegah, mendeteksi, memperbaiki terhadap risiko-risiko dan kecurangan yang mungkin terjadi. Pentingnya peranan pengendalian internal memerlukan pengawasan terhadap keefektivan dari pengendalian yang ada tersebut. Audit operasional berbasis risiko dapat menjadi tools untuk mengidentifikasi hambatan-hambatan yang berasal dari eksternal maupun internal perusahaan untuk kemudian melakukan perbaikan pada pengendalian internal yang ada. Pada skripsi ini penerapan Audit operasional berbasis pada PT ‘X’ diawali dengan penyusunan pertanyaan untuk memperoleh pemahaman dari proses bisnis siklus pendapatan. Berdasarkan pemahaman tersebut peneliti mengidentifikasi risiko yang potensial terjadi untuk kemudian dilakukan pemetaan terhadap risiko untuk mengetahui critical problem area yang ada pada siklus pendapatan. Dari pemetaan risiko tersebut diketahui PT ‘X’ memiliki risiko rendah yang dapat diterima, dan risiko yang sedang dan tinggi yang memerlukan perbaikan lebih lanjut. Penelitian dilanjutkan dengan menjalankan tahapan Audit operasional selanjutnya hingga menghasilkan temuan dan rekomendasi untuk perbaikan pengendalian internal perusahaan sehingga perusahaan dapat beroperasi dengan efektif dan efisien. Proses Audit dan hasil dari Audit yang dilaksanakan dilaporkan kepada manajemen sebagai bentuk pertanggung jawaban kepada manajemen dan untuk pertimbangan manajemen.