Audit Manajemen Bab 7

8/19/2019 Audit Manajemen Bab 7

1/12

NAMA KELOMPOK 2:

JUANDA SURYA 1301103010077

DWI ANDIKA PUTRA 1301103010006

MUFTIANDA KARDAWI 1301103010130

FIQI CAESAR 1301103010010

1. Apa yang dimaksud dengan audit kepastian kualitas?

Audi !"!#$ %#&'!i'( %u')i'! 'd')'* +&,-!#! !i!#$'i!. $'(di,i d'( #,d-%u$#('!i

u(u% $#$,-)#* /u%i -/#%i d'( $#(i)'i("' !#',' -/#%i u(u% $#(#(u%'( !#'u*

$'(' ,i#,i' 'udi #)'* #,(u*i 'udi i(i di,'('(4 u(u% $#(i)'i '%i5i'!. &,'%i%. ''u

%#/i'%'( ,u!'*''( u(u% $#(#(u%'( '&'%'* ,u!'*''( $#$i)i%i %#$'$&u'( u(u%

$#$(u*i !'(d', %u')i'! "'(4 #)'* di#'&%'( d')'$ -,'!i("'

2. Apa maksud dan tujuannya? Sebutkan dan jelaskan!

Audi i(i di,'('(4 u(u% $#(i)'i '%i5i'!. &,'%i%. ''u %#/i'%'( ,u!'*''( u(u%

$#(#(u%'( '&'%'* ,u!'*''( $#$i)i%i %#$'$&u'( u(u% $#$(u*i !'(d', %u')i'!

"'(4 #)'* di#'&%'( d')'$ -,'!i("'

Audi ''! !i!#$ %#&'!i'( %u')i'! $u(4%i( di,'!'%'( ,)u %#i%' %i(#,' %u')i'!

'u') /#,/#d' d#(4'( !'(d', "'(4 #)'* di#'&%'( P,-4,'$ 'udi $u(4%i( u4'

$#,u&'%'( /'4i'( d',i ,!"',''( %-(,'% d#(4'( )'(44'( ''u $u(4%i( u4'

$#,u&'%'( ,!"',''( "'(4 di#'&%'( $#,i('* d')'$ $#$/#,i%'( %#&'!i'(

#,(u*i("' !'(d', %u')i'! "'(4 di#'&%'( $#,i('* Audi $#$/#,i%'( i(-,$'!i%#&'d' ,u!'*''( #('(4 %i(#,' &,-du% "(4 di*'!i)%'(. %i(#,'%i(#,' d#&',#$#(

/'4i'(. %i(#,' ,u!'*''( !#',' %#!#)u,u*'(. d'( ',#' (i(4%''( "'(4 *',u! di)'%u%'(

u(u% $#('&'i %i(#,' "'(4 )#/i* /'i%

3. Apa yang mendorong perusahaan melakukan audit terhadap kepastian

kualitasnya?

Audi !"!#$ %#&'!i'( %u')i'!. $#$i)i%i ,'('( (i(4 d')'$ $#$/#,i%'(

%#&'!i'( %u')i'! %#&'d' )'(44'( d'( &,-!#! "'(4 /#,)'(4!u(4 di d')'$ ,u!'*''(

Audi $#("#di'%'( ,u!'*''( i(-,$'!i u(u% $#('8'/ /#/#,'&' ,'("''( "'(4

/#,%'i'( d#(4'( %i(#,' %u')i'!("' !#,i :

A&'%'* ,u!'*''( $'$&u $#('&'i uu'( %u')i'!("'9

A&'%'* &,-!#du,&,-!#du, "'(4 /#,)'%u #)'* dii%ui d'( di''i9

A&'%'* $#-d# #i!i#( /',u #)'* did-%u$#('!i%'( d'( di#,'&%'(9

A&'%'* '''( %u')i'! di)i*',' !#',' $#$'d'i d'( di4u('%'( u(u% $#("#)#!'i%'(

$'!')'*$'!')'* &,-du%!i9

A&'%'* 'd8') $#)i*',''( u(u% (#4'*'( #)'* dii%ui d#(4'( /'i%9


2/12

Audi #,*'d'& !"!#$ !#,i ('(4'('( /'*'( /'%u d'&' $#(4u(4%'&%'( #('(4

)#$'*("' &,'%i% "'(4 /#,')'( d'( $#$#,)u%'( (i(4%''( D#$i%i'( u4' !"!#$

%#&'!i'( %u')i'! $'!-% d'&' di'udi $#)')ui !"!#$ (4#(d')i'( %u')i'! i(i

#,d'!',%'( *'!i) id#(ii%'!i #('(4 /#/#,'&' *') "'(4 $'!i* ,)u di,/'i%i. u!'*''(

$u(4%i( ,)u $#)'%!'('%'( 'udi #,*'d'& &,-du% !#',' #,i(#4,'!i u(u% $#$5#,ii%'!i

/'*8' &,-!#! di)'%u%'( !#',' -&i$') Audi u4' di4u('%'( u(u% $#(4id#(ii%'!i ,$'!')'*'( &,-!#! u(u% $#(4u,'(4i %#id'%#!u'i'(

4. Bagaimana audit sistem kepastian kualitas membantu perusahaan

dalam meningkatkan kualitas proses dan produknya?

'4'i$'(' 'udi /#,4u(' /'4i -,4'(i!'!i d')'$ $#$#)i*',' d'( $#(i(4%'%'( !"!#$

$'('#$#( %u')i'!("'9 Audi $#$/#,i%'( $'('' %#&'d' &i*'% %#i4' &i*'% "'(4

/#,%#(i(4'( #,*'d'& !"!#$ $'('4#$#( %u')i'!. "'iu :

1 S#,ii%'!i -,4'(i!'!i. $#)')ui :

D#(4'( $#("#di'%'( i(-,$'!i %#&'d' -& $'('4#$#( /#,%'i'( d#(4'(

%#$'$&u'( -,4'(i!'!i u(u% $#('&'i uu'( !,'#4i!("'

D#(4'( $#(4id#(ii%'!i ,$'!')'*'( "'(4 $'(' i%' d'&' di'*%'( '%'(

$#(i(4%'%'( %i(#,' -,4'(i!'!i("'

D#(4'( $#(4id#(ii%'!i %#!#$&''( u(u% (i(4%''( ,#!i%- "'(4 $u(4%i(

#,'di

2 P#)'(44'(. d#(4'( $#(i(4%'%'( %#$'$&u'( -,4'(i!'!i $#("#di'%'( &,-du% "'(4!#!u'i d#(4'( !!ii%'!i )'(44'(

3 L#$/'4' !#,ii%'!i. d#(4'( $#(i(4%'%'( %,#di/i)i'! %#i4' &i*'% d')'$ &,-!#!

!#,ii%'!i

Bagaimana auditor meningkatkan nilai tambah? Berikut ini adalah beberapa

tips yang dapat dijadikan panduan oleh auditor dalam melaksanakan tugas

profesionalitasnya :

1 P#,#('(''( Audi

' M#$'*'$i *','&'( 'udi##; /ud'"' -,4'(i!'!i

/ P#,*'i'( %*u!u! &'d' /#/#,'&' ,$'!')'*'(


3/12

2 T#%(i% Audi

' F-%u! &'d' /#/#,'&' &,-!#! d#(4'( &,-!#du, "'(4 #,/''!

M#(d-%u$#('!i%'( &,-!#du,. i(!,u%!i %#,'. d'', ,'("''(. d'(

!#/'4'i("' !'(4')'* (i(4 u(u% ,#('(' -,4'(i!'!i d'( &,-!#!

(4#(d')i'(

/ I(4' d'( &'*'$i d#(4'( /'i% &,i(!i&&,i(!i& $'('4#$#( %u')i'!

>u('%'( (d#%''( &)'(d-*#%'


4/12

d= A&'%'* !-)u!i "'(4 diu!u)%'( -)#* -,4'(i!'!i !#/'4'i ,#!&-( #,*'d'& #$u'(

(#4'i5# /#,4u('9

/ L'&-,'( *',u! -/#%i d'( /#,-%u! &'d' 'udi#(! "'(4 #&'

. Sebutkan dan jelaskan langkahlangkah audit sistem kepastian kualitas?

M#(4'd-&!i $-d#) PDSA


5/12

%indakan "erbaikan

P'd' '*'& i(i. -,4'(i!'!i did'$&i(4i -)#* 'udi-,. $#(4i$&)#$#('!i%'( ,#('('

i(d'%'( ,/'i%'( "'(4 #)'* di#'&%'(

&. 'elaskan bagaimana proses audit dapat meningkatkan nilai tambah perusahaan?

P,-!#! 'udi d'&' $#(i(4%'%'( (i)'i '$/'* ,u!'*''( d#(4'( $#)'%u%'(

i(d'%'( /#,i%u:

$emahami hasil audit

'!i) 'udi $#("'i%'( i(-,$'!i #('(4 %#%u''(. %#)#$'*'( d'( /##,'&' /'4i'(

"'(4 $#$/uu*%'( (i(4%''( d')'$ -,4'(i!'!i 'udi## S#/'4'i ,#!&-( #,*'d'& )'&-,'(

'udi. &i*'%&i*'% "'(4 #,%'i %#$udi'( $#(4#$/'(4%'( ,#('(' i(d'%'( ,/'i%'(

/#,d'!',%'( ,#%-$#(d'!i "'(4 di/#,i%'( 'udi-, '!i) (4#$/'(4'( #,!#/u di,u$u!%'(

d'( did-%u$#('!i%'( d')'$ !u'u ,#('(' i(d'%'( %-,#%i "'(4 '%'( di'$/i)

%indakan "erbaikan

P'd' '*'& i(i. -,4'(i!'!i did'$&i(4i -)#* 'udi-,. $#(4i$&)#$#('!i%'( ,#('('

i(d'%'( ,/'i%'( "'(4 #)'* di#'&%'(

(. Sebutkan dan jelaskan prinsipprinsip manajemen kualitas?

ISO @001:2001 $#(d'!',%'( M'('#$#( %u')i'! &'d' &,i(!i& $'('#$#( %u')i'!

"'(4 #,di,i d',i :

1. )okus pada pelanggan

D')'$ ,!'i(4'( /i!(i! "'(4 !'(4' %#' i(i. %-(!u$#( $#$i)i%i /#,/'4'i

')#,('i5# d')'$ $#$#(u*i %#/uu*'(("' P,-du%


6/12

D#(4'( d#$i%i'(. uu'( ,#('(''(. !,'#4i d'( -,'!i-(') ,u!'*''( *',u!

/#,-%u!%'( %#&'d' )'(44'( S#$'%i( i(44i %#$'$&u'( u(u% $#$#(u*i *','&'(;

%#4i''( )'(44'(. !#$'%i( i(44i &u)' &-#(!i ,u!'*''( u(u% $#(d'&'%'( )'/' "'(4

)#/i* /#!',. &'!', "'(4 )#/i* )u'!. ,u$/u*'( d'( ,%#$/'(4'( u!'*' "'(4 !i4(ii%'(

#/#,'&' -u! )'(44'( i(i '%'( $#(4','*%'( ,u!'*''( u(u% :

M#("#)idi%i d'( $#$'*'$i %#/uu*'( )'(44'(

M#$'!i%'( /'*8' uu'( d'( !'!','( ,u!'*''( /#,*u/u(4'( d#(4'(

%#/uu*'( *','&'( )'(44'(

M#(4%-$u(i%'!i%'( %#/uu*'( d'( *','&'( )'(44'( d#(4'( -,4'(i!'!i

!#',' %#!#)u,u*'(

M#("#)','!'%'( (d#%''( d')'$ $#$u'!%'( )'(44'( d'( &i*'% "'(4

/#,%#(i(4'( !#,' $#(4'$/i) i(d'%'( ''! *'!i) "'(4 di,-)#*

M#$'!i%'( /'*8' %#!#i$/'(4'( '(',' %#&u'!'( )'(44'( d#(4'( &i*'%

)'i( "'(4 /#,%#(i(4'(. !#,i $i)i%. %',"'8'(. $'!-%. i(5#!-,.

$'!!"','%'. $i)i% !#,' $'(4%u %#(i(4'(

'(44'&'( "'(4 #&' d'( )#%!i/#) #,*'d'& %#!#$&''( &'!',

M#(i(4%'%'( ##%i5i'! d'( #i!i#(!i (44u(''( !u$/#, d'"' ,u!'*''(

d')'$ $#(i(4%'%'( %#&u'!'( )'(44'(

M#(i(4%'%'( )-"')i'! )'(44'( $#)')ui ,'(!'%!i "'(4 /#,%#)'(u'(

2. *epemimpinan

K#$i$&i('( d')'$ ,u!'*''( *',u! $'$&u $#,u$u!%'( 5i!i d'( $i!i

,u!'*''( !#/'4'i !#!u'u "'(4 %*'! #('(4 '&'. /'4'i$'('. %#$'('. u!'*''( '%'(di','*%'( d')'$ $#$#(u*i %#/uu*'( )'(44'(("' Di !'$&i(4 iu. $i$&i( u4'

*',u! $'$&u $#,u$u!%'( uu'( ,u!'*''( d#(4'( $#(i&'%'( d'( $#$#)i*','

)i(4%u(4'( i(#,(') "'(4 %-(du!i "'(4 $#$/u' !#$u' ,!-(')i' di d')'$ ,u!'*''(

#,)i/' !#',' -&i$') d')'$ ('&'i'( uu'( d'( !'!','( ,u!'*''( P#(#,'&'(

&,i(!i&&,i(!i& %#$i$&i('( di d')'$ ,u!'*''( '%'( $#$/'(u ,u!'*''( u(u% :

1 M#$'(d'(4 !#$u' %#/uu*'( &i*'% #,%'i !#/'4'i !'u %#!'u'(

2 M#(i&'%'( 5i!i d'( $i!i "'(4 #)'! u(u% $'!' d#&'( ,u!'*''(

3 M#(#'&%'( uu'(. !'!','(. !#,' ',4# "'(4 $#('('(4 d'( ,#')i!i!


7/12

? #,i(d'% /#/'! di!#,'i d#(4'( '(44u(4 '8'/ d'( '%u('/i)i'!

M#("#di'%'( !u$/#, d'"' d'( )'i*'(

6 M#('di #)'d'( d')'$ %#uu,'(. $-,') d'( (i&''( /ud'"' ,u!'*''( "'(4 %u'

7 M#$/'(4u( %#,'"''( d'( $#(4*i)'(4%'( /#,/'4'i %#%*'8'i,'( %',"'8'(

Sedangkan manfaat yang dipeoleh dari penerapan prinsipprinsip ini antara lain+

1 M#$/u' %',"'8'( $#(4#,i d'( #,$-i5'!i u(u% $#('&'i uu'( d'( !'!','(

,u!'*''(

2 M#("'u%'( #5')u'!i. ,/'i%'(. d'( (#,'&'( '%i5i'! d')'$ !'u %#!'u'(

3 M#$i(i$)%'( $i!%-$u(i%'!i di '(',' /#,/'4'i i(4%''( d')'$ -,4'(i!'!i

? M#(i$/u)%'( %#i(4i('( u(u% /#,&',i!i&'!i d'( /#,%-(,i/u!i d')'$ ,/'i%'(

/#,%#)'(u'( !#/'4'i 8uud (i(4%''( %i(#,' %',"'8'(

3. *eterlibatan Sumber ,aya $anusia

M#('di%'( SDM !#/'4'i %#%u''( /#,!'i(4. /#,',i $#$/#,i%'( ,u'(4 d'( 8'%u

"'(4 $#$'d'i %#&'d' !#)uu* i(di5idu d'( %#)-$&-% di d')'$ ,u!'*''( u(u% #,)i/'

d')'$ ('&'i'( %#/#,*'!i)'( ,u!'*''( K',"'8'( *',u! di/#,d'"'%'( I(i $#,u&'%'(!')'* !'u &-)' &i%#,


8/12

S#i'& -,'(4 d')'$ ,u!'*''( $#('di #,$-i5'!i $#$/#,i%'( %-$i$#( d'(

%##,)i/''(("' d')'$ ('&'i'( uu'( d'( !'!','( ,u!'*''(

M#(u$/u* %#$/'(4%'( i(-5'!i d'( %,#'i5i'! !#,' ,/'i%'( #,u!$#(#,u! d')'$

$#('&'i uu'( ,u!'*''(

S#i'& -,'(4 $#('di /#,'(44u(4 '8'/ #,*'d'& %i(#,'("'

4. "endekatan proses

ISO @001:2001 $#(d#i(i!i%'( &,-!#! !#/'4'i +%u$&u)'( '%i5i'! "'(4 !')i(4

/#,*u/u(4'(; $#$(4',u*i di$'(' /#,u/'*("' i(&u


9/12

M#$'('u. $#(4u%u,. d'( $#(4'(')i!i &,-!#!

6 M#(#,'&%'( i(d'%'( "'(4 di,)u%'( u(u% $#('&'i *'!i) !#!u'i d#(4'( "'(4

di,#('('%'( d'( $#(i(4%'%'( &,-!#! !#',' /#,%#)'(u'(

. "endekatan system dan pengelolaan

P#(#,'&'( (d#%''( i(i '%'( $#$/'(u ,u!'*''( u(u%:

M#(!u%u,%'( !i!#$ $#(uu ('&'i'( uu'(d'( !'!','( d#(4'( )#/i* ##%i d'(

#i!i#(

M#$'*'$i %##,i%''( &,-!#! d#(4'( !i!#$

M#(44u('%'( (d#%''( #,!,u%u, 4u(' $#(4*',$-(i!%'( d'( $#(4i(#,4,'!i%'(

&,-!#!&,-!#!

M#$'*'$i d#(4'( )#/i* /'i% #('(4 ,'('( d'( '(44u(4 '8'/ "'(4 di,)u%'(

u(u% $#('&'i uu'( /#,!'$' d'( -)#* %',#(' iu '%'( $#(4u,'(4i #,'di("'

*'$/''(*'$/''( '(',u(4!i d')'$ -,4'(i!'!i

M#$'*'$i %#$'$&u'( -,4'(i!'!i d'( (#'&'( %#(d')'%#(d')' d',i !u$/#, d'"'

!#/#)u$ /#,i(d'%

M#(#(u%'( ',4# d'( $#(d#i(i!i%'( /'4'i$'(' '%i5i'!'%i5i'! !!ii% d')'$

!i!#$ *',u! /#,-,'!i

M#)'%u%'( ,/'i%'( #,u!$#(#,u! d')'$ -,4'(i!'!i $#)')ui (4u%u,'( d'(

#5')u'!i

Sedangkan manfaat yang diperoleh dari pendekatan sistem ini adalah:

1 I(#4,'!i d'( %#!#!u'i'( d',i &,-!#!&,-!#! #,/'i% d')'$ $#('&'i *'!i)*'!i) "'(4

dii(4i(%'(

2 K#$'$&u'( $#$-%u!%'( u!'*'u!'*' &'d' &,-!#&,-!#! %u(i

3 M#$/#,i'%( %#,'"'( %#&'d' &i*'%&i*'% "'(4 /#,%#(i(4'( #,*'d'& %-(!i!#(!i

d'( #i!i#(!i -,4'(i!'!i

&. "erbaikan yang terusmenerus-berkelanjutan=

P#(#,'&'( &,i(!i& i(i '%'( $#/'(u ,u!'*''( u(u%:


10/12

M#(44u('%'( (d#%''( -,4'(i!'!i !#',' %-(!i!#( 4u(' $#(#,'&%'(

,/'i%'( "'(4 /#,%#!i('$/u(4'(


11/12

2 M#$'!i%'( /'*8' d'' d'( i(-,$'!i '%u,'. d'&' di,'"'. d'( $ud'* di'%!#!

3 M#(4'(')i!i! d'' d'( i(-,$'!i d#(4'( $#(44u('%'( $#-d# "'(4 #&'

? M#$'*'$i (44u(''( #%(i%#%(i% !'i!i%

M#$/u' %#&uu!'( d'( $#(i(d'%)'(ui("' /#,d'!',%'( *'!i) d'( '(')i!i! d'(

(4')'$'(

/. 0ubungan yang saling menguntungkan dengan pemasok

M'('' /'4i -,4'(i!'!i d')'$ $#(#,'&%'( &,i(!i& i(i '(',' )'i(:

1 M#(i(4%'%'( %#$'$&u'( u(u% $#(i&'%'( (i)'i '$/'* /'4i %#du' &i*'%

2 M#(i(4%'%'( )#%!i/i)i'! d'( %##&''( /#,!'$' u(u% $#('(44'&i ,u/'*'( &'!',

''u %#/uu*'( d'( *','&'( )'(44'(

3 M#(4-&i$')%'( /i'"' d'( (44u(''( !u$/#,!u$/#, d'"'

L'(4%'*)'(4%'* "'(4 *',u! dii%ui d')'$ $#(4i$&)#$#('!i%'( &,i(!i& i(i '(',' )'i(:

1 M#(4id#(ii%'!i d'( $#("#)#%!i $'!-% u'$'

2 M#)i/'%'( $'!-% d')'$ $#(4id#(ii%'!i %#/uu*'( ,u!'*''(

3 M#)i/'%'( $'!-% d')'$(4#$/'('4( !,'#4i ,u!'*''(

? M#$/i(' *u/u(4'( d#(4'( $'!-% d'( $#$,)'%u%'(("' !#/'4'i $i,' /i!(i!

M#(#'&%'( *u/u(4'( '(4%' (d#% d'( '(4%' &'('(4 "'(4 !#i$/'(4

6 #,%-$u(i%'!i d'( /#,/'4i i(-,$'!i d#(4'( $'!-% !#!u'i d#(4'( ,!"',''(

,u!'*''(

7 M#$'!i%'( /'*8' -u&u d',i $'!-% !#!u'i d#(4'( ,!"',''( ,u!'*''(

M#$/u' '%i5i'! /#,!'$' d')'$ (4#$/'(4'( d'( (i(4%''(

@ M#(4i)*'$i. $#(4'(u,%'(. d'( $#(4*',4'i (i(4%''( &,#!'!i "'(4 di'&'i

$'!-%


12/12

/. Ada berapa klausul S 1+21 yang memberikan rujukan terhadap

pengembangan sistem kepastian kualitas? Sebutkan dan jelaskan!

Li$' %)'u!u) d',i ISO @001:2001 $#$/#,i%'( ,uu%'(

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Audit Manajemen Bab 7