{"id":53,"date":"2026-01-19T12:02:05","date_gmt":"2026-01-19T12:02:05","guid":{"rendered":"https:\/\/belajaraudit.co\/?page_id=53"},"modified":"2026-01-19T12:02:05","modified_gmt":"2026-01-19T12:02:05","slug":"simulasi-iii","status":"publish","type":"page","link":"https:\/\/belajaraudit.co\/index.php\/simulasi\/simulasi-iii\/","title":{"rendered":"Simulasi III"},"content":{"rendered":"<p style=\"text-align: center;\"><strong>Perencanaan Penugasan Audit Internal pada Area dengan Risiko Tinggi<\/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\">Bagaimana menyusun perencanaan audit (engagement planning) yang efektif pada area berisiko tinggi ketika sumber daya terbatas? \ud83d\udcc9 Dalam video ini, kita membahas studi kasus PT Global Energi Nusantara yang sedang mengaudit pengelolaan aset tetap. Area ini dikategorikan High Risk karena adanya perubahan sistem, temuan aset rusak yang tidak tercatat, dan absennya rekonsiliasi rutin. Tantangan muncul ketika auditor yang ditugaskan masih junior dan kurang kompeten , ditambah desakan manajer operasional untuk menyelesaikan audit hanya dalam 2 minggu. <\/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\">Kita akan membedah solusi berdasarkan Standar Audit Internal IIA (Seri 2200): <\/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\">\u2705 Standar 2210 (Tujuan): Fokus pada akurasi pencatatan dan keberadaan fisik aset. <\/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\">\u2705 Standar 2220 (Lingkup): Mengapa lingkup tidak boleh dipersempit meski ada tekanan manajemen. <\/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\">\u2705 Standar 2230 (Sumber Daya): Solusi mengatasi kompetensi junior dengan melibatkan auditor senior atau ahli. <\/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\">\u2705 Standar 2240 (Program Kerja): Menyusun langkah verifikasi fisik dan evaluasi sistem. <\/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\">\u2705 Standar 1100 &amp; 1220: Menolak percepatan audit yang mengorbankan kualitas. <\/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\">Tonton video ini untuk memahami cara Chief Audit Executive (CAE) mempertahankan standar profesional dalam perencanaan penugasan!<\/span><\/span><\/p>\n<div class=\"ast-oembed-container \" style=\"height: 100%;\"><iframe loading=\"lazy\" title=\"Perencanaan Penugasan Audit Internal Pada Area Resiko Tinggi\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/FYilwftpObg?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<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Perencanaan Penugasan Audit Internal pada Area dengan Risiko Tinggi &nbsp; Bagaimana menyusun perencanaan audit (engagement planning) yang efektif pada area [&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-53","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/belajaraudit.co\/index.php\/wp-json\/wp\/v2\/pages\/53","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=53"}],"version-history":[{"count":1,"href":"https:\/\/belajaraudit.co\/index.php\/wp-json\/wp\/v2\/pages\/53\/revisions"}],"predecessor-version":[{"id":54,"href":"https:\/\/belajaraudit.co\/index.php\/wp-json\/wp\/v2\/pages\/53\/revisions\/54"}],"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=53"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}