{"id":51,"date":"2026-01-19T11:59:49","date_gmt":"2026-01-19T11:59:49","guid":{"rendered":"https:\/\/belajaraudit.co\/?page_id=51"},"modified":"2026-01-19T12:17:52","modified_gmt":"2026-01-19T12:17:52","slug":"simulasi-ii","status":"publish","type":"page","link":"https:\/\/belajaraudit.co\/index.php\/simulasi\/simulasi-ii\/","title":{"rendered":"Simulasi II"},"content":{"rendered":"<p style=\"text-align: center;\"><strong>Integritas Auditor Internal dalam Menangani Konflik Kepentingan Manajemen<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><span class=\"yt-core-attributed-string yt-core-attributed-string--white-space-pre-wrap\" dir=\"auto\" role=\"text\"><span class=\"yt-core-attributed-string--link-inherit-color\" dir=\"auto\">Apa yang harus dilakukan auditor internal jika menemukan manajer yang memberikan kontrak kepada keluarganya sendiri dengan harga yang tidak wajar? Dalam video ini, kita membahas studi kasus PT Prima Niaga, di mana audit pengadaan barang menemukan indikasi kecurangan serius. Temuan menunjukkan adanya hubungan keluarga antara pemasok dan manajer pengadaan , serta harga yang di-mark up hingga 15\u201320% lebih tinggi dari pasar. Situasi memanas ketika manajer tersebut meminta auditor &#8220;menghapus temuan&#8221; dan menawarkan &#8220;dukungan anggaran&#8221; sebagai imbalannya. <\/span><\/span><\/p>\n<p><span class=\"yt-core-attributed-string yt-core-attributed-string--white-space-pre-wrap\" dir=\"auto\" role=\"text\"><span class=\"yt-core-attributed-string--link-inherit-color\" dir=\"auto\">Berdasarkan Fondasi Profesi Audit Internal, kita akan membedah langkah-langkah yang wajib diambil: <\/span><\/span><\/p>\n<p><span class=\"yt-core-attributed-string yt-core-attributed-string--white-space-pre-wrap\" dir=\"auto\" role=\"text\"><span class=\"yt-core-attributed-string--link-inherit-color\" dir=\"auto\">\ud83d\udd39 Integritas (Integrity): Mengapa auditor harus menolak tawaran tersebut dan mencatatnya sebagai gangguan independensi. <\/span><\/span><\/p>\n<p><span class=\"yt-core-attributed-string yt-core-attributed-string--white-space-pre-wrap\" dir=\"auto\" role=\"text\"><span class=\"yt-core-attributed-string--link-inherit-color\" dir=\"auto\">\ud83d\udd39 Objektivitas (Objectivity): Kewajiban melaporkan intervensi manajemen kepada Chief Audit Executive (CAE). <\/span><\/span><\/p>\n<p><span class=\"yt-core-attributed-string yt-core-attributed-string--white-space-pre-wrap\" dir=\"auto\" role=\"text\"><span class=\"yt-core-attributed-string--link-inherit-color\" dir=\"auto\">\ud83d\udd39 Kecermatan Profesional (Due Professional Care): Cara melakukan investigasi mendalam melalui perbandingan harga dan bukti transaksi. <\/span><\/span><\/p>\n<p><span class=\"yt-core-attributed-string yt-core-attributed-string--white-space-pre-wrap\" dir=\"auto\" role=\"text\"><span class=\"yt-core-attributed-string--link-inherit-color\" dir=\"auto\">\ud83d\udd39 Pelaporan &amp; Perlindungan: Bagaimana CAE melindungi auditor dari ancaman pembalasan dan melaporkan risiko fraud ke Komite Audit. <\/span><\/span><\/p>\n<p><span class=\"yt-core-attributed-string yt-core-attributed-string--white-space-pre-wrap\" dir=\"auto\" role=\"text\"><span class=\"yt-core-attributed-string--link-inherit-color\" dir=\"auto\">Simak video ini untuk memahami penerapan standar IIA dalam menjaga integritas profesi di tengah tekanan manajemen.<\/span><\/span><\/p>\n<div class=\"ast-oembed-container \" style=\"height: 100%;\"><iframe loading=\"lazy\" title=\"Integritas Auditor Internal Dalam Menangani Konflik Kepentingan Manajemen\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/BMc5glh3-QU?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Integritas Auditor Internal dalam Menangani Konflik Kepentingan Manajemen &nbsp; Apa yang harus dilakukan auditor internal jika menemukan manajer yang memberikan [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":47,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-51","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/belajaraudit.co\/index.php\/wp-json\/wp\/v2\/pages\/51","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/belajaraudit.co\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/belajaraudit.co\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/belajaraudit.co\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/belajaraudit.co\/index.php\/wp-json\/wp\/v2\/comments?post=51"}],"version-history":[{"count":2,"href":"https:\/\/belajaraudit.co\/index.php\/wp-json\/wp\/v2\/pages\/51\/revisions"}],"predecessor-version":[{"id":70,"href":"https:\/\/belajaraudit.co\/index.php\/wp-json\/wp\/v2\/pages\/51\/revisions\/70"}],"up":[{"embeddable":true,"href":"https:\/\/belajaraudit.co\/index.php\/wp-json\/wp\/v2\/pages\/47"}],"wp:attachment":[{"href":"https:\/\/belajaraudit.co\/index.php\/wp-json\/wp\/v2\/media?parent=51"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}