Training Risk-Based Internal Auditing (RBA) – COSO Based

Training Risk-Based Internal Auditing (RBA) – COSO Based adalah program pelatihan profesional yang dirancang untuk membantu Internal Auditor, Risk Management, Compliance, Finance serta profesional terkait menerapkan audit internal berbasis risiko dengan mengacu pada kerangka COSO Internal Control.

Melalui Training Risk-Based Internal Auditing, peserta akan mempelajari Risk Assessment, Risk Identification, Risk Mapping, Internal Control Evaluation, Risk-Based Audit Planning, penentuan prioritas audit, audit scope, Audit Program, Audit Evidence, Audit Findings, Risk-Based Audit Report serta monitoring tindak lanjut hasil audit.

Program ini membantu auditor mengarahkan sumber daya audit pada area yang memiliki risiko paling signifikan, meningkatkan efektivitas Internal Control, memperkuat Risk Management serta menghasilkan temuan dan rekomendasi audit yang lebih relevan untuk mendukung Governance dan pencapaian tujuan perusahaan.

Mengapa Training Risk-Based Internal Auditing Penting?

Perkembangan bisnis, kompleksitas proses operasional serta meningkatnya berbagai risiko menyebabkan pendekatan audit konvensional yang hanya berfokus pada kepatuhan dan pemeriksaan transaksi tidak selalu cukup untuk memberikan assurance yang dibutuhkan manajemen.

Risk-Based Internal Auditing (RBA) membantu Internal Auditor memusatkan perhatian pada area, proses dan aktivitas dengan tingkat risiko terbesar terhadap pencapaian tujuan organisasi. Audit tidak hanya mencari penyimpangan, tetapi juga mengevaluasi apakah Risk Management dan Internal Control telah dirancang dan dijalankan secara efektif.

Dengan pendekatan COSO, auditor dapat memahami hubungan antara Control Environment, Risk Assessment, Control Activities, Information & Communication dan Monitoring. Pemahaman tersebut membantu auditor mengembangkan Risk-Based Audit Plan yang lebih relevan dengan risiko organisasi.

Training Risk-Based Internal Auditing (RBA) – COSO Based juga memberikan pembahasan praktis mengenai risiko pada fungsi Purchasing dan Marketing, penyusunan Audit Program berbasis risiko, Audit Evidence, Audit Findings, Audit Reporting serta monitoring corrective action.

Manfaat Training Risk-Based Internal Auditing

• Memahami paradigma baru dan peran strategis Internal Audit.
• Memahami konsep serta penerapan Risk-Based Internal Auditing dengan pendekatan COSO.
• Memahami hubungan antara Risk Management, Internal Control dan Internal Audit.
• Mampu melakukan Risk Identification dan Risk Assessment.
• Mampu membuat Risk Mapping untuk menentukan prioritas audit.
• Memahami risiko dan pengendalian pada fungsi Purchasing dan Marketing.
• Mampu menyusun Risk-Based Audit Plan.
• Mampu menentukan Audit Objective dan Audit Scope berdasarkan risiko.
• Memahami teknik pelaksanaan Audit Internal berbasis risiko.
• Meningkatkan kemampuan memperoleh dan mengevaluasi Audit Evidence.
• Mampu menyusun Audit Findings dan rekomendasi yang memberikan nilai tambah.
• Memahami teknik penulisan laporan hasil audit dan monitoring tindak lanjut.

Materi Training Risk-Based Internal Auditing (RBA) – COSO Based

1. Risk-Based Audit Introduction

• Pengertian Risk-Based Internal Auditing
• Perbedaan Traditional Audit dan Risk-Based Audit
• Tujuan Risk-Based Internal Auditing
• Peranan Internal Audit dalam organisasi
• Assurance dan Consulting Role
• Hubungan Internal Audit dengan Risk Management

2. Paradigma Baru Internal Audit

• Perubahan peran Internal Auditor
• Internal Audit sebagai Strategic Partner
• Value Added Internal Audit
• Audit berbasis Business Risk
• Audit untuk meningkatkan efektivitas Internal Control
• Internal Audit dalam Corporate Governance

3. COSO Internal Control Framework

• Control Environment
• Risk Assessment
• Control Activities
• Information and Communication
• Monitoring Activities
• Evaluasi efektivitas Internal Control

4. Pemahaman Risk Management Process

• Risk Management Framework
• Risk Identification
• Risk Analysis
• Risk Assessment
• Risk Evaluation
• Risk Treatment
• Risk Monitoring

5. Risk Identification

• Identifikasi Business Objective
• Identifikasi Risk Event
• Risk Source
• Risk Cause
• Risk Impact
• Risk Register

6. Risk Assessment

• Likelihood Analysis
• Impact Analysis
• Risk Scoring
• Risk Rating
• Inherent Risk
• Residual Risk
• Risk Prioritization

7. Risk Mapping

• Penyusunan Risk Map
• Risk Matrix
• High Risk Area
• Medium Risk Area
• Low Risk Area
• Penentuan Audit Priority berdasarkan Risk Mapping

8. Risk Appetite & Risk Tolerance

• Pengertian Risk Appetite
• Risk Tolerance
• Risk Limit
• Risk Acceptance Criteria
• Hubungan Risk Appetite dengan Audit Priority

9. Standard Operating Procedure – Purchasing & Marketing

• Pemahaman SOP Purchasing
• Pemahaman SOP Marketing
• Risk Point dalam SOP
• Control Point
• Authorization
• Segregation of Duties
• Dokumentasi dan Compliance

10. Analisis Risiko Fungsi Purchasing

• Vendor Selection Risk
• Purchase Requisition Risk
• Purchase Order Risk
• Conflict of Interest
• Fictitious Purchase
• Duplicate Payment Risk
• Fraud dan Kickback Risk
• Purchasing Internal Control

11. Analisis Risiko Fungsi Marketing

• Sales Risk
• Pricing Risk
• Discount Risk
• Customer Credit Risk
• Marketing Expense Risk
• Sales Incentive Risk
• Revenue Recognition Risk
• Marketing Internal Control

12. Risk-Based Audit Universe

• Penyusunan Audit Universe
• Identifikasi Auditable Unit
• Business Process Mapping
• Penentuan Risk Factor
• Risk Scoring Auditable Unit
• Audit Priority Ranking

13. Risk-Based Audit Planning

• Annual Audit Planning
• Risk-Based Audit Plan
• Penentuan Audit Priority
• Audit Frequency
• Audit Resource Allocation
• Penentuan Audit Schedule

14. Menentukan Audit Objective & Audit Scope

• Penentuan Audit Objective
• Audit Scope
• Audit Criteria
• Key Risk Area
• Key Control
• Audit Boundary

15. Preliminary Survey

• Pemahaman Business Process
• Review SOP
• Review Risk Register
• Review Previous Audit Findings
• Interview dengan Process Owner
• Walkthrough
• Identifikasi Key Risk dan Key Control

16. Risk-Based Audit Program

• Penyusunan Audit Program berbasis risiko
• Audit Objective
• Risk Statement
• Expected Control
• Audit Procedure
• Audit Test
• Evidence Requirement

17. Evaluasi Internal Control

• Control Design Evaluation
• Control Implementation
• Control Effectiveness
• Preventive Control
• Detective Control
• Corrective Control
• Control Weakness

18. Pelaksanaan Risk-Based Internal Audit

• Audit Fieldwork
• Inspection
• Observation
• Inquiry
• Confirmation
• Recalculation
• Reperformance
• Analytical Procedures

19. Audit Sampling

• Audit Sampling Concept
• Sampling Risk
• Statistical Sampling
• Non-Statistical Sampling
• Sample Size
• Sample Selection
• Evaluation of Sampling Results

20. Audit Evidence

• Sufficient Audit Evidence
• Appropriate Audit Evidence
• Documentary Evidence
• Physical Evidence
• Analytical Evidence
• Testimonial Evidence
• Reliability of Audit Evidence

21. Audit Working Paper

• Tujuan Audit Working Paper
• Audit Documentation
• Audit Trail
• Indexing
• Cross Referencing
• Supporting Documents
• Review of Working Paper

22. Analisis Audit Findings

• Condition
• Criteria
• Cause
• Effect
• Risk Exposure
• Root Cause Analysis
• Audit Recommendation

23. Risk Rating Audit Findings

• High Risk Finding
• Medium Risk Finding
• Low Risk Finding
• Likelihood dan Impact
• Financial Impact
• Operational Impact
• Compliance Impact

24. Klarifikasi dan Komunikasi Hasil Audit

• Diskusi dengan Auditee
• Validation of Findings
• Management Response
• Corrective Action
• Agreement on Action Plan
• Closing Meeting

25. Pelaporan Hasil Risk-Based Internal Audit

• Pedoman penulisan hasil audit
• Executive Summary
• Audit Objective & Scope
• Audit Findings
• Risk Rating
• Audit Recommendation
• Management Response
• Corrective Action Plan

26. Penyelesaian & Distribusi Laporan Hasil Audit

• Final Audit Report
• Management Review
• Distribution of Audit Report
• Confidentiality
• Communication to Relevant Management

27. Monitoring Tindak Lanjut Hasil Audit

• Follow Up Audit
• Monitoring Corrective Action
• Outstanding Audit Findings
• Target Completion Date
• Escalation Process
• Closure of Audit Findings

28. Evaluasi Proses & Hasil Audit

• Audit Effectiveness Evaluation
• Audit Quality
• Achievement of Audit Objective
• Value Added Audit
• Continuous Improvement Internal Audit

29. Studi Kasus Risk-Based Internal Auditing

• Penyusunan Risk Register
• Risk Assessment Exercise
• Risk Mapping
• Analisis risiko Purchasing
• Analisis risiko Marketing
• Penyusunan Risk-Based Audit Program
• Internal Control Evaluation
• Audit Finding Analysis
• Penyusunan Risk-Based Audit Report

Target Peserta Training Risk-Based Internal Auditing

Training Risk-Based Internal Auditing (RBA) – COSO Based ditujukan bagi Manager dan Staff Audit, Risk Officer, Internal Auditor, External Auditor serta profesional yang bertanggung jawab terhadap kegiatan Risk Management.

Program juga relevan bagi Audit Manager, Audit Supervisor, Head of Internal Audit, Risk Management, Compliance, Internal Control, Finance Manager, Financial Controller serta profesional yang terlibat dalam Governance, Risk dan Control.

Team Trainer Johnson Indonesia

Helmy Harahap, SE. SH. MBA. CIA. CFE

Program Training Risk-Based Internal Auditing (RBA) – COSO Based menggunakan pendekatan pembelajaran yang mengintegrasikan konsep, diskusi, Risk Assessment, Risk Mapping, evaluasi Internal Control, penyusunan Audit Program, studi kasus dan pembahasan permasalahan aktual sehingga peserta dapat memahami penerapan Risk-Based Internal Auditing secara lebih praktis.

Jadwal Public Training 2026

 

No.	Tanggal Pelaksanaan
1	23-24 September 2026
2	14-15 Oktober 2026
3	28-29 November 2026
4	14-15 Desember 2026

Jam Pelaksanaan Training

• Offline Training: 2 hari, pukul 09.00–16.00 WIB.
• Online Training: 2 hari, pukul 09.00–16.00 WIB.

Metode Training

• Offline Training – Hotel / Johnson Training Center.
• Online Training – Zoom Meeting.
• Public Training.
• Private Training.
• Corporate / In-House Training sesuai kebutuhan perusahaan.

Lokasi Training Jakarta

Alternatif lokasi Offline  Training Jakarta antara lain Hotel Ciputra, Ibis Group, Hotel Oria Jakarta, Holiday Inn Jakarta Wahid Hasyim, atau hotel lainnya yang akan dikonfirmasikan kepada peserta. Private Training juga dapat diselenggarakan di Johnson Training Center – Komp. Daan Mogot Baru 3A/10, Jakarta Barat.

Fee Investasi Training 

Offline Training Jakarta

Rp 5.950.000/orang – 2 Hari Minimal mengirimkan 3 peserta – Pasti Running di Hotel. Termasuk: Seminar Kit, Certificate, Lunch, Snack, dan Souvenir.

Offline Training Luar Kota Jakarta

• Rp 12.000.000/orang – PASTI RUNNING
• Rp 8.500.000/orang – mengirimkan 1–5 peserta
• Rp 8.000.000/orang – mengirimkan lebih dari 5 peserta

Termasuk: Seminar Kit, Certificate, Lunch, Snack, dan Souvenir.

Private Onsite Training – Johnson Training Center

• Rp 8.000.000/orang / 2 Hari – PASTI RUNNING
• Rp 5.950.000/orang / 1 Hari – PASTI RUNNING

Lokasi: Johnson Training Center. Termasuk Seminar Kit, Certificate, Lunch, Snack, dan Souvenir.

Online Communication Training

Rp 5.500.000/orang Durasi: 2 hari, pukul 09.00–16.00 WIB melalui Zoom Meeting.

Daftar Client Training Risk-Based Internal Auditing

Johnson Indonesia telah menyelenggarakan berbagai program Internal Audit, Risk-Based Audit, Risk Management, Internal Control dan Governance untuk perusahaan dari berbagai sektor industri.

Mengapa Memilih Training Risk-Based Internal Auditing Johnson Indonesia?

Johnson Indonesia merupakan training provider Indonesia yang menyediakan berbagai program corporate training, public training, in-house training, online training dan pengembangan kompetensi profesional.

Program Training Risk-Based Internal Auditing (RBA) – COSO Based mengintegrasikan Risk Management, COSO Internal Control, Audit Planning, Risk Assessment, Audit Execution, Audit Evidence, Audit Findings serta Audit Reporting sehingga peserta memperoleh pemahaman proses audit berbasis risiko secara menyeluruh.

Peserta mempelajari Risk Identification, Risk Mapping, Risk-Based Audit Planning, Audit Universe, Risk Register, Internal Control Evaluation, Purchasing Risk, Marketing Risk, Audit Sampling, Audit Evidence serta Risk-Based Audit Report.

Pendekatan pembelajaran menggunakan konsep, diskusi, latihan dan studi kasus sehingga peserta dapat menghubungkan Risk Management dengan aktivitas Internal Audit secara langsung.

Inhouse Training Risk-Based Internal Auditing

PT Johnson Indonesia juga menyediakan Inhouse Training Risk-Based Internal Auditing (RBA) – COSO Based yang dapat diselenggarakan secara khusus untuk perusahaan.

Materi dapat disesuaikan berdasarkan jenis industri, level peserta, Risk Management Framework, Audit Charter, Risk Register, Audit Universe, SOP, Internal Control System, Risk Appetite, Risk Assessment Methodology, Audit Program serta permasalahan aktual perusahaan.

Program dapat dikembangkan menjadi Risk-Based Internal Audit Training, COSO Based Internal Audit, Risk-Based Audit Planning, Risk Assessment for Internal Auditor, Audit Universe & Risk Mapping, Internal Audit & Risk Management, Internal Control Audit maupun Practical Risk-Based Internal Auditing.

Materi, studi kasus, workshop, durasi, jadwal, lokasi dan metode pelaksanaan dapat disesuaikan sehingga program lebih relevan dengan Risk Profile, proses bisnis dan kebutuhan perusahaan.

Training Internal Audit, Risk Management & Internal Control Terkait

Untuk memperluas kompetensi di bidang Internal Audit, Risk Management, Financial Audit, Fraud Investigation dan Internal Control, peserta juga dapat mengikuti program training terkait dari Johnson Indonesia:

• Training Auditing Techniques and Tools: A Guide for Auditor – membahas Audit Planning, Audit Techniques, Audit Sampling, Audit Evidence, Audit Findings dan Audit Reporting.
• Training Financial Auditing for Internal Auditor – membahas Accounting, Financial Statements, Risk Assessment, Internal Control dan Financial Audit Testing.
• Training Financial Risk Management – membahas Financial Risk Identification, Risk Assessment, Liquidity Risk, Currency Risk dan Risk Mitigation.
• Training Forensic Accounting Investigation and Audit – membahas Fraud Detection, Forensic Accounting, Investigation, Audit Evidence dan Investigative Audit.
• Training Accounting Best Practice – membahas Accounting Process, Financial Control, Internal Control dan Financial Reporting.
• Training Financial Risk Management – Detecting, Preventing & Managing Financial Risk – mendukung pemahaman Risk Identification, Risk Analysis, Financial Control dan Risk Mitigation.

Training Risk-Based Internal Auditing Johnson Indonesia

Training Risk-Based Internal Auditing (RBA) – COSO Based Johnson Indonesia membantu Internal Auditor, Risk Management dan Compliance meningkatkan kemampuan mengidentifikasi risiko, mengevaluasi Internal Control, menentukan Audit Priority serta melaksanakan audit berbasis risiko secara sistematis.

Program tersedia dalam format Public Training Risk-Based Internal Auditing, Online Training Risk-Based Audit, Offline Training Risk-Based Audit, Private Training dan Inhouse Training Risk-Based Internal Auditing untuk mendukung penguatan Internal Audit, Risk Management, Governance dan Internal Control perusahaan.