The Internal Audit Unit (SPI) of Diponegoro University held an internal meeting on Wednesday, May 22, 2024 to discuss the draft of risk-based audit guidelines.
Taking place in the SPI meeting room, Mr. Widiyarto as a control analyst presented the draft of risk-based audit guidelines.
A risk-based audit is an audit methodology used to ensure that existing risks have been managed properly and that there are limits set by management that do not impact organizational goals. The significant points were the stages of a risk-based audit, including:
- Conducting an assessment of the maturity of organization risk management implementation;
- Determining the risk and audit universe and developing a monitoring plan;
- Carrying risk-based audits, obtaining audit feedback, and reporting audit results to superiors.
Following the presentation, a group discussion was held to provide ideas from participants. During this session, Prof. Dr. Abdul Rohman, S.E., M.Si., the head of the SPI, gave suggestions regarding the grammar and content of the draft of risk-based audit guidelines. Each discussion required positive feedback from the participants as an initial step towards improvement for a better direction.