Escolar Documentos
Profissional Documentos
Cultura Documentos
Tahun : 2006
1
The Nature of an Internal Audit
-- Strengths
-- Weaknesses
Internal strengths/weaknesses
External opportunities/threats
Clear statement of mission
2
PENDEKATAN FUNGSIONAL
Functional Relationships
Number and complexity increases
relative to organization size
Financial Ratio Analysis
Exemplifies complexity of relationships
among functional areas of the business
4
Internal Audit
Involvement in performing an internal strategic-
management audit provides vehicle for
understanding nature and effect of decisions in
other functional business areas of the firm
Functions of Management
1. Planning
2. Organizing
3. Motivating
4. Staffing
5. Controlling
6
Stage When Most
Function Important
Planning Strategy Formulation
7
Planning
Beginning of management process
Bridge between present & future
Improves likelihood of attaining desired
results
Forecasting
Establishing objectives
Planning
Devising strategies
Developing policies
Setting goals 8
Organizing
Achieves coordinated effort
Defines task & authority relationships
Departmentalization
Delegation of authority
Organizational design
Job specialization
Job descriptions
Job specifications
Organizing Span of control
Unity of command
Coordination
Job design
Job analysis
9
Motivating
Influencing to accomplish specific
objectives
Communication major component
Leadership
Communication
Work groups
Motivating Job enrichment
Job satisfaction
Needs fulfillment
Organizational change
Morale
10
Staffing
Personnel management
Human resources management
Quality
Financial
Sales
Controlling Inventory
Expense
Analysis of variance
Rewards
Sanctions 12
Management Audit Checklist
13
2. Fungsi Marketing
Customer Needs/Wants for Products/Services
1. Defining 3. Creating
2. Anticipating 4. Fulfilling
Marketing Functions
1. Customer analysis: customer survey, consumer info, STP
2. Selling products/services: promotional mix, CRM, sales force management
3. Product&service planning:Test marketing, Brand positioning,atribut produk
4. Pricing:integrasi vertikal, credit term, diskon, biaya, harga/unit, syarat penjualan
5. Distribution:saluran distr., pergudangan, lokasi, persediaan, transportasi, dst.
6. Marketing research:pengumpulan data, input data, analisis data, pendukung
fungsi bisnis
Finance/Accounting Functions
16
Basic Financial Ratios
Firms ability to meet its
short-term obligations
Liquidity Ratios Ratios
Current ratio
Quick (or acid test) ratio
19
Finance/Accounting Audit Checklist
20