Training Financial Auditing for Internal Auditor

Training Financial Auditing for Internal Auditor adalah program pelatihan profesional yang dirancang untuk membantu Internal Auditor, Finance, Accounting, Financial Controller, Risk Management dan profesional terkait meningkatkan kemampuan dalam melakukan audit keuangan secara sistematis, objektif dan berbasis risiko.

Melalui Financial Auditing for Internal Auditor Training, peserta akan mempelajari prinsip dasar Accounting, GAAP dan PSAK, aliran informasi dari proses bisnis menuju Financial Statements, analisis laporan keuangan, Audit Planning, Risk Assessment, Internal Control Evaluation, Testing Procedures, Audit Evidence, Audit Working Paper, Audit Findings dan penyusunan Audit Report.

Program ini sangat relevan bagi Auditor Internal yang membutuhkan pemahaman Financial Accounting lebih kuat untuk mendukung aktivitas pemeriksaan. Dengan memahami hubungan antara transaksi bisnis, pencatatan Accounting dan Financial Statements, auditor dapat melakukan evaluasi yang lebih akurat terhadap risiko, pengendalian serta kewajaran informasi keuangan perusahaan.

Mengapa Training Financial Auditing for Internal Auditor Penting?

Internal Auditor memiliki peranan penting dalam membantu perusahaan memastikan bahwa transaksi keuangan, proses bisnis, sistem pengendalian serta laporan keuangan telah berjalan sesuai kebijakan, prosedur dan prinsip Accounting yang berlaku.

Dalam praktiknya, tidak semua Internal Auditor memiliki latar belakang Accounting dan Finance yang mendalam. Kondisi tersebut dapat menjadi tantangan ketika auditor harus mengevaluasi transaksi, memahami alur pencatatan, menganalisis Financial Statements, menentukan risiko keuangan maupun menilai efektivitas Internal Control.

Training Financial Auditing for Internal Auditor membantu peserta memahami hubungan antara Business Process, Accounting Transactions dan Financial Reporting. Peserta mempelajari bagaimana transaksi dari Procurement, Revenue, Fixed Assets, Payroll, Production Cost, Sales dan Marketing akhirnya tercermin dalam Balance Sheet, Income Statement dan laporan keuangan lainnya.

Dengan kemampuan tersebut, Internal Auditor dapat meningkatkan kualitas Audit Planning, Risk Assessment, Control Evaluation dan Testing Procedures sehingga proses audit mampu memberikan temuan dan rekomendasi yang lebih relevan bagi manajemen.

Manfaat Training Financial Auditing for Internal Auditor

• Meningkatkan pemahaman Internal Auditor mengenai prinsip dasar Accounting.
• Memahami konsep Debit dan Credit dalam transaksi perusahaan.
• Memahami GAAP dan PSAK sebagai dasar Financial Reporting.
• Memahami aliran informasi dari Business Process menuju Financial Statements.
• Meningkatkan kemampuan membaca dan menganalisis laporan keuangan.
• Memahami hubungan antara Procurement, Revenue, Fixed Assets, Payroll, Production Cost, Sales dan Financial Reporting.
• Memahami tahapan Financial Auditing Process.
• Meningkatkan kemampuan menentukan Audit Objective.
• Meningkatkan kemampuan melakukan Financial Risk Assessment.
• Mampu mengidentifikasi dan mengevaluasi Internal Control.
• Memahami Audit Testing Procedures.
• Meningkatkan kemampuan mendeteksi kesalahan, penyimpangan dan Financial Risk.

Materi Training Financial Auditing for Internal Auditor

1. Review of Accounting Principles

• Pengertian dan tujuan Accounting
• Accounting Equation
• Assets, Liabilities dan Equity
• Revenue dan Expenses
• Accounting Cycle
• Accounting Records
• Financial Reporting Process

2. Debit and Credit

• Konsep Debit dan Credit
• Normal Balance Account
• Journal Entries
• General Ledger
• Trial Balance
• Adjusting Entries
• Closing Entries

3. GAAP / PSAK

• Generally Accepted Accounting Principles
• Pengertian PSAK
• Accounting Standards dan Financial Reporting
• Recognition
• Measurement
• Presentation
• Disclosure

4. Information Flow from Business Process to Financial Statement

• Hubungan Business Process dan Accounting Information
• Source Document
• Transaction Recording
• Posting Process
• Financial Data Processing
• Financial Statements Preparation

5. Audit Procurement Process

• Purchase Requisition
• Purchase Order
• Vendor Selection
• Receiving Process
• Invoice Verification
• Account Payable
• Payment Process
• Procurement Internal Control

6. Audit Revenue Process

• Sales Transaction
• Revenue Recognition
• Billing Process
• Account Receivable
• Collection Process
• Revenue Cut-Off
• Revenue Internal Control

7. Audit Fixed Assets

• Fixed Asset Acquisition
• Asset Capitalization
• Asset Register
• Depreciation
• Asset Movement
• Asset Disposal
• Physical Verification
• Fixed Asset Internal Control

8. Audit Payroll

• Employee Master Data
• Payroll Calculation
• Salary and Allowance
• Overtime
• Payroll Authorization
• Payroll Payment
• Payroll Fraud Risk
• Payroll Internal Control

9. Audit Production Cost

• Direct Material
• Direct Labor
• Manufacturing Overhead
• Cost Allocation
• Cost of Production
• Inventory Cost
• Cost Variance
• Production Cost Control

10. Audit Sales and Marketing

• Sales Process
• Pricing
• Discount Authorization
• Sales Commission
• Marketing Expense
• Customer Credit
• Sales Return
• Sales Internal Control

11. Financial Reporting Process

• Closing Process
• Account Reconciliation
• Adjusting Entries
• Financial Statement Preparation
• Financial Reporting Control
• Management Review

12. Financial Statements

• Balance Sheet / Statement of Financial Position
• Income Statement / Statement of Profit or Loss
• Statement of Cash Flows
• Statement of Changes in Equity
• Notes to Financial Statements

13. Balance Sheet Analysis

• Cash and Cash Equivalent
• Accounts Receivable
• Inventory
• Fixed Assets
• Accounts Payable
• Liabilities
• Equity

14. Income Statement Analysis

• Revenue
• Cost of Goods Sold
• Gross Profit
• Operating Expenses
• Operating Profit
• Other Income and Expenses
• Net Profit

15. Annual Reports

• Understanding Annual Report
• Financial Statements
• Management Discussion
• Corporate Information
• Risk Information
• Audit Information

16. Analyzing Financial Statements

• Horizontal Analysis
• Vertical Analysis
• Trend Analysis
• Financial Ratio Analysis
• Liquidity Analysis
• Profitability Analysis
• Solvency Analysis
• Efficiency Analysis

17. Financial Auditing Process

• Financial Audit Framework
• Audit Planning
• Audit Fieldwork
• Audit Testing
• Audit Evidence
• Audit Findings
• Audit Reporting
• Audit Follow Up

18. Identifying Audit Objectives

• Menentukan Audit Objective
• Menentukan Audit Scope
• Menentukan Audit Criteria
• Menentukan Area Risiko
• Menentukan Audit Priorities

19. Financial Risk Assessment

• Identifikasi Financial Risk
• Likelihood Analysis
• Impact Analysis
• Risk Rating
• Inherent Risk
• Residual Risk
• Risk Mapping

20. Identifying Internal Controls

• Control Environment
• Authorization Control
• Segregation of Duties
• Documentation Control
• Reconciliation Control
• Physical Control
• Monitoring Control

21. Testing Procedures

• Test of Controls
• Substantive Test
• Inspection
• Observation
• Inquiry
• Confirmation
• Recalculation
• Reperformance
• Analytical Procedures

22. Audit Sampling

• Audit Sampling Concept
• Sampling Risk
• Sample Selection
• Random Sampling
• Judgmental Sampling
• Sample Evaluation

23. Audit Evidence

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

24. Audit Working Paper

• Purpose of Audit Working Paper
• Audit Documentation
• Working Paper Index
• Cross Referencing
• Supporting Documents
• Audit Trail
• Working Paper Review

25. Audit Findings & Recommendations

• Condition
• Criteria
• Cause
• Effect
• Risk Exposure
• Audit Recommendation
• Management Response

26. Financial Audit Report

• Executive Summary
• Audit Objective and Scope
• Audit Findings
• Risk Rating
• Audit Recommendation
• Corrective Action
• Management Response

27. Studi Kasus Financial Auditing for Internal Auditor

• Analisis transaksi Accounting
• Analisis Business Process
• Financial Statement Review
• Risk Assessment Exercise
• Internal Control Evaluation
• Audit Testing Exercise
• Audit Finding Development
• Audit Recommendation

Target Peserta Training Financial Auditing for Internal Auditor

Training Financial Auditing for Internal Auditor ditujukan bagi Staff bagian Keuangan, Auditor Internal dan Manager Keuangan serta profesional lain yang berkepentingan dengan Financial Auditing dan Internal Control.

Program ini sangat bermanfaat terutama bagi Auditor Internal yang tidak mempunyai latar belakang pendidikan Accounting namun membutuhkan kemampuan Accounting dan Financial Auditing untuk mendukung pengembangan kompetensi dan karir sebagai Internal Auditor.

Program juga relevan bagi Internal Audit Supervisor, Audit Manager, Financial Controller, Accounting Supervisor, Finance Supervisor, Risk Management, Internal Control, Compliance serta profesional yang terlibat dalam pengawasan transaksi dan Financial Reporting.

Team Trainer Johnson Indonesia

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

Program Training Financial Auditing for Internal Auditor menggunakan pendekatan pembelajaran yang mengintegrasikan konsep Accounting, diskusi, latihan, analisis Financial Statements, Risk Assessment, Internal Control Evaluation, Audit Testing dan studi kasus sehingga peserta dapat memahami Financial 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 Financial Auditing for Internal Auditor

Johnson Indonesia telah menyelenggarakan berbagai program Internal Audit, Financial Auditing, Finance, Accounting dan Internal Control untuk perusahaan dari berbagai sektor industri.

Mengapa Memilih Training Financial Auditing for Internal Auditor 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 Financial Auditing for Internal Auditor mengintegrasikan konsep Accounting, Business Process, Financial Statement Analysis, Financial Risk Assessment, Internal Control dan Audit Testing sehingga peserta memperoleh pemahaman yang lebih lengkap mengenai Financial Auditing.

Peserta mempelajari Accounting Principles, GAAP, PSAK, Procurement Audit, Revenue Audit, Fixed Asset Audit, Payroll Audit, Production Cost Audit, Financial Statement Analysis, Risk Assessment, Internal Control serta Testing Procedures.

Pendekatan pembelajaran menggunakan konsep, diskusi, latihan dan studi kasus sehingga materi dapat diterapkan secara lebih praktis dalam aktivitas Internal Audit perusahaan.

Inhouse Training Financial Auditing for Internal Auditor

PT Johnson Indonesia juga menyediakan Inhouse Training Financial Auditing for Internal Auditor yang dapat diselenggarakan secara khusus untuk perusahaan.

Materi dapat disesuaikan berdasarkan jenis industri, level peserta, struktur Accounting dan Finance, Business Process, Chart of Accounts, Financial Statements, Audit Charter, Risk Register, SOP, Internal Control, Audit Program serta permasalahan aktual perusahaan.

Program dapat dikembangkan menjadi Financial Audit Training, Internal Audit Financial Statement, Financial Audit Techniques, Accounting for Internal Auditor, Financial Statement Audit, Financial Risk Audit, Internal Control Audit maupun Financial Auditing for Non-Accounting Internal Auditor.

Materi, studi kasus, workshop, durasi, jadwal, lokasi dan metode training dapat disesuaikan sehingga program lebih relevan dengan kebutuhan perusahaan.

Training Internal Audit, Financial Audit & Risk Management Terkait

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

• Training Auditing Techniques and Tools: A Guide for Auditor – membahas Audit Planning, Audit Program, Audit Sampling, Audit Evidence, Audit Findings dan Audit Reporting.
• Training Risk-Based Internal Auditing (RBA) – COSO Based – membahas Risk Assessment, COSO Internal Control, Risk-Based Audit Planning dan Audit Execution.
• Training Forensic Accounting Investigation and Audit – membahas Forensic Accounting, Fraud Detection, Investigation, Audit Evidence dan Investigative Audit.
• Training Financial Risk Management – membahas Financial Risk Identification, Risk Assessment, Financial Analysis dan Risk Mitigation.
• Training Financial Statement Analysis – membahas Balance Sheet, Income Statement, Cash Flow, Financial Ratio dan Financial Performance Analysis.
• Training Accounting Information Analysis For Business Decision – membahas Accounting Information, Financial Statements, Financial Ratios dan Business Decision Making.
• Training Accounting Best Practice – meningkatkan pemahaman Accounting Process, Internal Control, General Ledger dan Financial Reporting.
• Training Basic Accounting – memberikan dasar Accounting, Journal, General Ledger dan Financial Statement yang relevan bagi Internal Auditor non-accounting.

Training Financial Auditing for Internal Auditor Johnson Indonesia

Training Financial Auditing for Internal Auditor Johnson Indonesia membantu Internal Auditor, Finance dan Accounting meningkatkan kemampuan memahami Financial Statements, mengevaluasi Financial Risk, menilai Internal Control serta melakukan Audit Testing secara sistematis.

Program tersedia dalam format Public Training Financial Auditing for Internal Auditor, Online Training Financial Audit, Offline Training Financial Audit, Private Training dan Inhouse Training Financial Auditing for Internal Auditor untuk mendukung peningkatan kompetensi Internal Audit dan penguatan Financial Control perusahaan.