[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-id-113":3,"doc-seo-181226-113":53,"doc-detail-181226-id":127},{"code":4,"msg":5,"data":6},0,"success",[7,13,17,21,25,29,33,37,41,45,49],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},55,"Document","Agama & Spiritualitas",60,"religion-spirituality",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":11,"slug":16},48,"Cerita & Novel","story-novel",{"id":18,"doc_module":4,"doc_module_name":9,"category_name":19,"show_sort_weight":11,"slug":20},56,"Gaya Hidup","lifestyle",{"id":22,"doc_module":4,"doc_module_name":9,"category_name":23,"show_sort_weight":11,"slug":24},51,"Komik","comic",{"id":26,"doc_module":4,"doc_module_name":9,"category_name":27,"show_sort_weight":11,"slug":28},53,"Layanan Kesehatan","healthcare",{"id":30,"doc_module":4,"doc_module_name":9,"category_name":31,"show_sort_weight":11,"slug":32},54,"Penelitian & Laporan","research-report",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":11,"slug":36},49,"Sastra","literature",{"id":38,"doc_module":4,"doc_module_name":9,"category_name":39,"show_sort_weight":11,"slug":40},52,"Teknologi","technology",{"id":42,"doc_module":4,"doc_module_name":9,"category_name":43,"show_sort_weight":11,"slug":44},50,"Ujian","exam",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":47,"show_sort_weight":11,"slug":48},57,"Umum","general",{"id":50,"doc_module":4,"doc_module_name":9,"category_name":51,"show_sort_weight":4,"slug":52},181,"Formulir","formulir",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":120,"head_meta":122,"extra_data":124,"updated_unix":126},113,"id","internal-audit-10-objectives-and-workpaper-format","Audit Internal - 10 - Tujuan dan Format Kertas Kerja","","Dokumen ini merangkum fungsi kertas kerja audit internal, termasuk mendukung laporan audit, mendokumentasikan temuan, memberi dasar penelaahan penyelia, serta menyediakan bukti terkait indikasi kecurangan. Teks juga menjelaskan tujuan penggunaan kertas kerja untuk menyederhanakan penelaahan, memudahkan auditor berikutnya melalui referensi silang, dan meningkatkan kualitas akhir laporan internal. Selain itu, dokumen memuat struktur format program audit, rekomendasi penyesuaian sesuai kebutuhan organisasi, serta menyinggung elemen seperti referensi dokumen, komunikasi, kontrol, dan standar format untuk penelaahan akhir.",{"@graph":63,"@context":119},[64,81,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,72,75,78],{"item":68,"name":69,"@type":70,"position":71},"https://docshare.wps.com","Home","ListItem",1,{"item":73,"name":9,"@type":70,"position":74},"https://docshare.wps.com/id/document/",2,{"item":76,"name":31,"@type":70,"position":77},"https://docshare.wps.com/id/document/penelitian-laporan/",3,{"item":79,"name":59,"@type":70,"position":80},"https://docshare.wps.com/id/document/internal-audit-10-objectives-and-workpaper-format/181226/",4,{"url":79,"name":59,"@type":82,"image":83,"author":88,"headline":59,"publisher":91,"fileFormat":94,"inLanguage":57,"description":61,"dateModified":95,"datePublished":96,"encodingFormat":94,"isAccessibleForFree":97,"interactionStatistic":98},"DigitalDocument",{"url":84,"@type":85,"width":86,"height":87},"https://docshare.wps.com/thumbnails/internal-audit-10-objectives-and-workpaper-format/181226.png","ImageObject",300,407,{"name":89,"@type":90},"Riley","Person",{"url":68,"name":92,"@type":93},"DocShare","Organization","application/pdf","2026-10-07","2026-09-02",true,{"@type":99,"interactionType":100,"userInteractionCount":77},"InteractionCounter",{"@type":101},"ViewAction",{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"Apa fungsi utama kertas kerja audit internal?","Question",{"text":109,"@type":110},"Kertas kerja audit internal digunakan untuk mendukung laporan audit, mendokumentasikan temuan, membantu penelaahan penyelia, serta menyediakan bukti terkait masalah yang melibatkan kecurangan.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"Mengapa referensi silang penting dalam kertas kerja audit?",{"text":114,"@type":110},"Referensi silang mempermudah penelaahan oleh penyelia dan memperlancar auditor berikutnya saat melakukan tindak lanjut serta penelaahan lanjutan atas kertas kerja.",{"name":116,"@type":107,"acceptedAnswer":117},"Bagaimana format program audit disusun?",{"text":118,"@type":110},"Format program audit terdiri dari dua bagian: ruang untuk tujuan audit dan ruang untuk langkah-langkah yang diperlukan guna mencapai tujuan.","https://schema.org",{"og:url":79,"og:type":121,"og:title":59,"og:site_name":92,"og:description":61},"article",{"robots":123,"canonical":79},"index,follow",{"doc_id":125,"site_id":56},181226,1788343844,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":89,"user_avatar":130,"doc_module":4,"category_id":30,"category_name":31,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":77,"is_deleted":4,"is_public":71,"is_downloadable":71,"audit_status":71,"page_count":136,"language":137,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":138,"faqs":139,"seo_title":140,"seo_description":61,"update_tm":126,"read_time":141},1374391975076,"https://ap-avatar.wpscdn.com/avatar/14000253ca4ec9f6853?x-image-process=image/resize,m_fixed,w_180,h_180&k=1783305029341752051","| | | |\n| --- | --- | --- |\n| 1. Mendukung laporan audit\u003Cbr>2. Menyimpan informasi\u003Cbr>3. Mengidentifikasikan dan mendokumentasikan temuan-temuan audit\u003Cbr>4. Mendukung pembahasan dengan karyawan operasi\u003Cbr>5. Menjadi dasar bagi penyelia dalam menelaah kemajuan dan penyelesaian audit.\u003Cbr>6. Memberi dukungan dan bukti untuk masalah yang melibatkankecurangan\u003Cbr>7. Sarana dalam mengevaluasi pekerjaan audit internal\u003Cbr>8. Latarbelakang dan referensi untuk penelaahan selanjutnya\u003Cbr>9. Membantu memfasilitasi penelaahan rekan sejawat\u003Cbr>10. Bagian dokumentasi |  |  |\n\n| | | |\n| --- | --- | --- |\n| \u003Cbr>Ringkasan Segmen-segmen Audit Ringkasan Statistik Ringkasan Rapat\u003Cbr>Ringkasan Program Audit Ringkasan Temuan |  |  |\n|  |  |  |\n\n| | | | | |\n| --- | --- | --- | --- | --- |\n| Tujuannya:\u003Cbr>1. Menyederhanakan penelaahan kertas kerja oleh penyelia.\u003Cbr>2. Referensi silang memudahkan jalan bagi auditor berikutnya yang menggunakan kertas kerja untuk penelaahan tindaklanjut.\u003Cbr>3. Referensi silang menyederhanakan penelaahan berikutnya atas kertas kerja.\u003Cbr>4. Referensi silang meningkatkan hasil akhir laporan internal. |  |  |  |  |\n\n| | | |\n| --- | --- | --- |\n| Format untuk program audit terdiri dari dua bagian :\u003Cbr>1. Memberikan ruang untuk tujuan audit\u003Cbr>2. Memberikan ruang untuk langkah-langkah yang diperlukanuntuk mencapai tujuan.\u003Cbr>Setiap organisasi audit yang menggunakan kertas kerja pro format harus membuat format yang paling sesuai dengankebutuhannya. |  |  |\n\n| | | | | |\n| --- | --- | --- | --- | --- |\n| \u003Cbr>Refleksi Informasi\u003Cbr>Standarisasi Kenyamanan |  |  |  |  |\n| \u003Cbr>Referensi Dokumen\u003Cbr>Tampilan Pencitraan\u003Cbr>\u003Cbr>Komunikasi\u003Cbr>Menjadi Alat Kontrol |  |  |  |  |\n\n| | | |\n| --- | --- | --- |\n| \u003Cbr>Teknik Audit Berbantuan Komputer (Computer Assisted Audit Techniques)\u003Cbr>\u003Cbr>Rekayasa Sistem Berbantuan Komputer (Computer Aided System Engineering)\u003Cbr>|  |  |\n\n| | | |\n| --- | --- | --- |\n| Sebuah organisasi audit menggunakan format khusus untuk melakukan penelaahan akhir atas kertas kerja audir. Beberapa standar yang tercatat dalam format : |  |  |\n| \u003Cbr>Laporan Rencana Umum |  |  |\n| \u003Cbr>Pekerjaan Supervisi |  |  |","cbCaiaMAjn2I5DGO","https://ap.wps.com/l/cbCaiaMAjn2I5DGO","pdf",1010292,14,"Indonesian","# Ringkasan Segmen-segmen Audit\n## Ringkasan Statistik, Rapat, Program Audit, dan Temuan\n# Tujuan Kertas Kerja Audit\n# Format Program Audit\n## Dua Bagian Utama: Tujuan dan Langkah\n# Elemen Pendukung\n## Refleksi Informasi, Referensi Dokumen, Komunikasi, dan Kontrol\n# Teknik Audit Berbantuan Komputer\n## Teknik Audit Berbantuan Komputer dan Rekayasa Sistem Berbantuan Komputer\n# Standar dalam Format Penelaahan Akhir\n## Laporan Rencana Umum\n## Pekerjaan Supervisi","[{\"question\":\"Apa fungsi utama kertas kerja audit internal?\",\"answer\":\"Kertas kerja audit internal digunakan untuk mendukung laporan audit, mendokumentasikan temuan, membantu penelaahan penyelia, serta menyediakan bukti terkait masalah yang melibatkan kecurangan.\"},{\"question\":\"Mengapa referensi silang penting dalam kertas kerja audit?\",\"answer\":\"Referensi silang mempermudah penelaahan oleh penyelia dan memperlancar auditor berikutnya saat melakukan tindak lanjut serta penelaahan lanjutan atas kertas kerja.\"},{\"question\":\"Bagaimana format program audit disusun?\",\"answer\":\"Format program audit terdiri dari dua bagian: ruang untuk tujuan audit dan ruang untuk langkah-langkah yang diperlukan guna mencapai tujuan.\"}]","Audit Internal - 10 - Tujuan dan Format Kertas Kerja | PDF",22]