Training Risk-based Internal Auditing (RBA) For Purchasing & Marketing – COSO Based

Training Risk-based Internal Auditing (RBA) For Purchasing & Marketing – COSO Based adalah program pelatihan profesional yang dirancang untuk membantu Internal Auditor, Risk Management, Compliance, Finance, Purchasing, Marketing serta profesional terkait menerapkan audit internal berbasis risiko dengan pendekatan COSO.

Melalui Training Risk-Based Internal Auditing for Purchasing & Marketing, peserta akan mempelajari konsep Risk-Based Audit, paradigma baru Internal Audit, Standard Operating Procedure Purchasing dan Marketing, COSO Internal Control, Risk Management Process, analisis risiko Purchasing & Marketing, Risk-Based Audit Planning, Audit Evidence, Audit Findings, Audit Reporting serta monitoring tindak lanjut hasil audit.

Program ini membantu auditor memfokuskan aktivitas audit pada risiko-risiko utama dalam proses Purchasing dan Marketing, memperkuat Internal Control, meningkatkan kemampuan mendeteksi kelemahan proses dan potensi fraud, serta menghasilkan rekomendasi audit yang lebih relevan bagi Risk Management, Governance dan pencapaian tujuan perusahaan.

Mengapa Training Risk-based Internal Auditing For Purchasing & Marketing Penting?

Purchasing dan Marketing merupakan dua fungsi yang memiliki tingkat risiko cukup tinggi karena berhubungan langsung dengan pengadaan barang dan jasa, vendor, harga, pembayaran, penjualan, pelanggan, diskon, promosi, revenue serta berbagai keputusan bisnis yang dapat mempengaruhi kinerja perusahaan.

Risiko dalam Purchasing dapat muncul dalam proses vendor selection, purchase requisition, purchase order, penerimaan barang, invoice, pembayaran, conflict of interest, mark-up, kickback maupun transaksi fiktif. Sementara itu, fungsi Marketing menghadapi risiko terkait pricing, discount, sales incentive, customer credit, promotion expense, revenue recognition dan pencapaian target.

Risk-Based Internal Auditing membantu auditor tidak hanya memeriksa kepatuhan terhadap SOP, tetapi juga memahami risiko yang dapat menghambat pencapaian tujuan proses dan mengevaluasi apakah Internal Control telah dirancang serta dijalankan secara efektif.

Dengan menggunakan pendekatan COSO, peserta dapat menghubungkan Control Environment, Risk Assessment, Control Activities, Information & Communication serta Monitoring dengan proses audit sehingga Risk-Based Audit menjadi lebih sistematis dan memberikan nilai tambah.

Manfaat Training Risk-based Internal Auditing

• Memahami paradigma baru peran Internal Audit.
• Memahami konsep dan aplikasi Internal Audit berbasis risiko dengan pendekatan COSO.
• Memahami hubungan Risk Management, Internal Control dan Internal Audit.
• Memahami risiko yang muncul pada fungsi Purchasing.
• Memahami risiko yang muncul pada fungsi Marketing.
• Mampu melakukan Risk Identification dan Risk Assessment.
• Mampu menentukan prioritas audit berdasarkan tingkat risiko.
• Mampu mengevaluasi SOP Purchasing & Marketing.
• Meningkatkan kemampuan mengevaluasi efektivitas Internal Control.
• Menguasai langkah-langkah rinci proses Internal Audit berbasis risiko.
• Mampu mengembangkan Audit Findings dan rekomendasi.
• Memahami teknik penyusunan Risk-Based Audit Report dan monitoring tindak lanjut.

Materi Training Risk-based Internal Auditing (RBA) For Purchasing & Marketing

1. Risk Based Audit Introduction

• Pengertian Risk-Based Internal Auditing
• Tujuan Risk-Based Audit
• Traditional Audit versus Risk-Based Audit
• Peranan Internal Audit dalam organisasi
• Assurance dan Consulting Role
• Value Added Internal Audit

2. Paradigma Baru Audit Internal

• Perubahan peran Internal Auditor
• Internal Auditor sebagai Strategic Partner
• Audit berbasis Business Risk
• Peningkatan efektivitas Internal Control
• Internal Audit dan Corporate Governance
• Internal Audit dan Risk Management

3. Pemahaman Standard Operating Procedure – Purchasing & Marketing

• Tujuan Standard Operating Procedure
• Business Process Mapping
• SOP Purchasing
• SOP Marketing
• Risk Point dalam SOP
• Control Point
• Authorization
• Segregation of Duties

4. Internal Control – COSO Based

• Control Environment
• Risk Assessment
• Control Activities
• Information and Communication
• Monitoring Activities
• Evaluasi Control Design dan Control Effectiveness

5. Pemahaman Risk Management Process

• Establish the Context
• Identify Risks
• Analyze Risks
• Evaluate Risks
• Treat Risks
• Monitor and Review

6. Risk Identification

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

7. Risk Assessment

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

8. Analisa Risiko Fungsi Purchasing

• Vendor Selection Risk
• Purchase Requisition Risk
• Purchase Order Risk
• Price Manipulation
• Conflict of Interest
• Vendor Collusion
• Kickback Risk
• Fictitious Purchase
• Duplicate Invoice
• Duplicate Payment
• Purchasing Fraud Risk

9. Internal Control pada Purchasing

• Vendor Approval
• Authorization Matrix
• Three-Way Matching
• Purchase Order Control
• Receiving Control
• Invoice Verification
• Payment Authorization
• Vendor Performance Monitoring

10. Analisa Risiko Fungsi Marketing

• Pricing Risk
• Discount Risk
• Customer Credit Risk
• Sales Incentive Risk
• Marketing Expense Risk
• Promotion Risk
• Revenue Recognition Risk
• Sales Return Risk
• Customer Fraud Risk

11. Internal Control pada Marketing

• Price Authorization
• Discount Approval
• Customer Credit Limit
• Sales Order Control
• Billing Control
• Marketing Expense Authorization
• Sales Incentive Verification
• Revenue Monitoring

12. Kerangka dan Mekanisme Internal Audit Berbasis Risiko – COSO Based

• Cakupan Tugas Audit Internal
• Tujuan Audit Internal
• Langkah Proses Audit Internal
• Risk-Based Audit Framework
• Risk-Based Audit Methodology

13. Risk-Based Audit Universe

• Identifikasi Auditable Unit
• Purchasing sebagai Auditable Unit
• Marketing sebagai Auditable Unit
• Risk Factor
• Risk Scoring
• Audit Priority Ranking

14. Perencanaan Audit Tahunan

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

15. Perencanaan Penugasan Audit

• Audit Objective
• Audit Scope
• Audit Criteria
• Key Risk Area
• Key Control
• Audit Program

16. Preliminary Survey

• Review SOP Purchasing & Marketing
• Business Process Review
• Review Risk Register
• Review Previous Audit Findings
• Interview Process Owner
• Walkthrough

17. Penyusunan Risk-Based Audit Program

• Risk Statement
• Expected Control
• Audit Objective
• Audit Procedure
• Audit Test
• Evidence Requirement

18. Pelaksanaan Pengumpulan & Pengujian Bukti Audit

• 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 Sample Results

20. Audit Evidence

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

21. Audit Working Paper

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

22. Pengembangan Temuan Hasil Audit

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

23. Fraud Indicators dalam Purchasing & Marketing

• Red Flags Purchasing
• Red Flags Marketing
• Conflict of Interest Indicators
• Vendor Fraud Indicators
• Sales Manipulation Indicators
• Unusual Transactions

24. Risk Rating Audit Findings

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

25. Pelaporan – 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
• Closing Meeting
• Distribution of Audit Report
• Confidentiality

27. Monitoring Tindak Lanjut Hasil Audit

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

28. Evaluasi Proses & Hasil Audit

• Audit Effectiveness
• Audit Quality
• Achievement of Audit Objectives
• Value Added Audit
• Continuous Improvement Internal Audit

29. Studi Kasus Risk-Based Internal Auditing Purchasing & Marketing

• Risk Identification Purchasing
• Risk Assessment Purchasing
• Risk Identification Marketing
• Risk Assessment Marketing
• Penyusunan Risk Register
• Evaluasi Internal Control
• Penyusunan Risk-Based Audit Program
• Analisis Audit Findings
• Penyusunan Risk-Based Audit Report

Target Peserta Training Risk-based Internal Auditing

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

Program juga relevan bagi Purchasing Manager, Procurement Supervisor, Marketing Manager, Sales Manager, Compliance, Internal Control, Finance Manager, Risk Management serta profesional yang terlibat dalam fungsi Governance, Risk dan Control.

Team Trainer Johnson Indonesia

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

Program Training Risk-based Internal Auditing (RBA) For Purchasing & Marketing menggunakan pendekatan pembelajaran yang mengintegrasikan konsep, diskusi, Risk Assessment, evaluasi SOP, analisis risiko Purchasing & Marketing, Internal Control Evaluation, Audit Program dan studi kasus sehingga peserta dapat memahami penerapan Risk-Based Audit secara 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 Management, Purchasing Audit, Marketing Audit dan Internal Control 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) For Purchasing & Marketing – COSO Based mengintegrasikan Risk Management, COSO Internal Control, Purchasing Risk, Marketing Risk, Risk Assessment dan Internal Audit sehingga peserta memperoleh pemahaman yang lebih menyeluruh.

Peserta mempelajari Risk Identification, Risk Assessment, Purchasing Audit, Marketing Audit, Vendor Risk, Sales Risk, Fraud Indicators, Risk-Based Audit Planning, Audit Evidence, Audit Findings serta Audit Reporting.

Pendekatan training menggunakan konsep, diskusi, latihan dan studi kasus agar peserta dapat menghubungkan teori Risk-Based Internal Auditing dengan proses Purchasing dan Marketing aktual di perusahaan.

Inhouse Training Risk-based Internal Auditing For Purchasing & Marketing

PT Johnson Indonesia juga menyediakan Inhouse Training Risk-based Internal Auditing For Purchasing & Marketing yang dapat diselenggarakan secara khusus untuk perusahaan.

Materi dapat disesuaikan berdasarkan jenis industri, level peserta, SOP Purchasing, Procurement Process, Vendor Management, Marketing Process, Sales Process, Pricing Policy, Discount Policy, Risk Register, Fraud Risk, Audit Charter dan Internal Control perusahaan.

Program dapat dikembangkan menjadi Purchasing Risk Audit, Procurement Audit, Marketing Audit, Sales Risk Audit, Vendor Risk Management, Fraud Risk in Purchasing, Risk-Based Audit Purchasing & Marketing, COSO Internal Control Audit maupun Internal Audit for Procurement and Sales.

Materi, studi kasus, workshop, durasi, jadwal, lokasi serta metode pelaksanaan dapat disesuaikan agar program lebih relevan dengan proses bisnis dan permasalahan aktual perusahaan.

Training Internal Audit, Purchasing, Marketing & Risk Management Terkait

• Training Risk-Based Internal Auditing (RBA) – COSO Based – membahas Risk-Based Audit secara umum, Risk Assessment, COSO Internal Control dan Audit Reporting.
• Training Auditing Techniques and Tools: A Guide for Auditor – membahas Audit Planning, Audit Techniques, Audit Sampling, Audit Evidence dan Audit Findings.
• Training Financial Auditing for Internal Auditor – membahas Accounting, Financial Statements, Risk Assessment dan Financial Audit Testing.
• Training Financial Risk Management – membahas Financial Risk Identification, Risk Assessment, Internal Control dan Risk Mitigation.
• Training Forensic Accounting Investigation and Audit – membahas Fraud Detection, Investigation, Audit Evidence dan Investigative Audit.
• Training Accounting Best Practice – mendukung pemahaman Accounting Process, Financial Control dan Internal Control.

Training Risk-based Internal Auditing For Purchasing & Marketing Johnson Indonesia

Training Risk-based Internal Auditing (RBA) For Purchasing & Marketing – COSO Based Johnson Indonesia membantu Internal Auditor, Purchasing, Marketing, Risk Management dan Compliance meningkatkan kemampuan mengidentifikasi risiko, mengevaluasi Internal Control dan melakukan audit berbasis risiko terhadap proses Procurement, Purchasing, Sales dan Marketing.

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 For Purchasing & Marketing.