Risk Based Internal Audit Transformation untuk Membangun Internal Audit yang Strategic dan Value Adding
Risk Based Internal Audit Transformation untuk Membangun Internal Audit yang Strategic dan Value Adding
Deskripsi
Risk Based Internal Audit Transformation merupakan pendekatan strategis untuk mengembangkan fungsi Internal Audit dari aktivitas pemeriksaan yang berorientasi pada compliance dan historical findings menjadi fungsi assurance yang mampu memberikan insight, early warning, serta rekomendasi yang memberikan nilai tambah bagi organisasi. Perubahan lingkungan bisnis perbankan, digital transformation, cybersecurity, artificial intelligence, third party dependency, data risk, regulatory complexity, serta berbagai emerging risks menuntut Internal Audit untuk memiliki kemampuan mengidentifikasi area yang paling material dan memberikan assurance berdasarkan tingkat risiko serta dampaknya terhadap strategic objectives. Internal Audit perlu memahami tidak hanya apakah kontrol telah berjalan, tetapi juga apakah governance, risk management, dan control environment mampu mendukung pencapaian tujuan bisnis secara efektif, resilient, dan sustainable.
Pelatihan ini dirancang untuk memberikan pemahaman praktis mengenai transformasi Risk Based Internal Audit agar lebih strategic, agile, data-driven, dan value adding. Selama 2 hari, peserta akan mempelajari risk based audit framework, enterprise risk assessment, audit universe, risk prioritization, strategic risk, emerging risk, audit planning, audit analytics, control effectiveness, root cause analysis, hingga advisory dan value-added audit reporting. Pembahasan diarahkan agar peserta mampu menyusun audit plan berdasarkan risk exposure, mengidentifikasi critical risk dan control gaps, memanfaatkan data analytics untuk memperkuat audit coverage, serta menghasilkan audit insights yang relevan bagi management dan Board. Dengan pendekatan tersebut, Internal Audit diharapkan mampu meningkatkan assurance quality, mempercepat identifikasi emerging risks, memperkuat governance dan internal control, serta memberikan rekomendasi yang berdampak nyata terhadap organizational performance dan resilience.
Tujuan
Setelah mengikuti pelatihan ini, peserta diharapkan dapat:
- Memahami konsep, prinsip, dan framework transformasi Risk Based Internal Audit dalam organisasi perbankan.
- Mampu melakukan enterprise risk assessment dan menentukan audit priorities berdasarkan materiality dan risk exposure.
- Mampu menyusun risk based audit universe, audit plan, dan audit engagement yang selaras dengan strategic objectives.
- Mampu mengevaluasi governance, risk management, internal control, serta emerging risks secara lebih strategic.
- Mampu memanfaatkan data analytics dan audit technology untuk meningkatkan audit effectiveness dan risk coverage.
- Mampu menghasilkan audit insights, recommendations, dan reporting yang memberikan value added bagi management dan Board.
Materi
Materi 1. Risk Based Internal Audit Transformation Framework
Sub Materi:
- Strategic role Internal Audit dalam perbankan
- Evolution dari traditional audit menuju risk based dan value adding audit
- Risk Based Internal Audit framework dan audit lifecycle
- Alignment Internal Audit dengan strategic objectives
- Three Lines Model dan assurance coordination
- Internal Audit governance, independence, dan accountability
Materi 2. Enterprise Risk Assessment dan Strategic Audit Planning
Sub Materi:
- Enterprise risk assessment dan risk profiling
- Audit universe dan risk universe development
- Risk identification, scoring, dan prioritization
- Materiality, risk impact, dan likelihood assessment
- Emerging risk dan strategic risk consideration
- Risk based annual audit plan dan dynamic audit planning
Materi 3. Risk Based Audit Execution dan Control Effectiveness
Sub Materi:
- Risk based audit engagement planning
- Process, risk, dan control mapping
- Control design dan operating effectiveness
- Key control, control gap, dan residual risk
- Root cause analysis dan issue prioritization
- Audit evidence, professional judgment, dan audit conclusion
Materi 4. Data Driven Internal Audit dan Emerging Risk Assurance
Sub Materi:
- Data analytics dalam risk based auditing
- Continuous auditing dan continuous monitoring
- Audit analytics untuk anomaly dan risk detection
- Cybersecurity, technology, AI, dan data risk assurance
- Third party, operational resilience, dan emerging risk audit
- Digital audit tools dan technology-enabled audit coverage
Materi 5. Strategic Audit Insight, Advisory dan Value Creation
Sub Materi:
- Beyond compliance: strategic audit perspective
- Audit findings versus audit insights
- Business impact dan risk significance assessment
- Advisory role Internal Audit dan value-added engagement
- Recommendation development dan practical remediation
- Stakeholder engagement dengan Management dan Board
Materi 6. Audit Reporting, Follow-Up dan Continuous Audit Transformation
Sub Materi:
- Executive audit reporting dan communication strategy
- Risk-based audit rating dan issue escalation
- Audit dashboard dan key risk reporting
- Recommendation tracking dan remediation monitoring
- Internal Audit performance indicators dan effectiveness
- Continuous improvement dan Internal Audit transformation roadmap
Peserta
Divisi Internal Audit
Divisi Risk Management
Divisi Internal Control
Divisi Corporate Governance
Divisi Compliance
Divisi Quality Assurance
Divisi Strategic Planning
Metode
• Pre Test
• Presentasi Materi
• Diskusi
• Studi Kasus
• Post Test
Fasilitas
• Training Amenities
• Peralatan Pelatihan (Tas, Hand Out, Block Note, Pulpen, Watermark)
• Sertifikat
• Souvenir
• 2x Coffee Break, 1x Lunch