Internal Audit Indonesia's

Juli 14, 2010

Enterprise Risk Management: Practical Implementation Ideas

Filed under: Artikel seputar Internal Audit — internalauditindonesia @ 12:00 am

One of the most critical challenges for management today is determining how much risk the business is prepared to accept as it strives to create value. Yet, research consistently indicates that six of ten senior executives “lack high confidence” that their company’s risk management practices identify and manage all potentially significant business risks.

With the heightened focus on risk management, it has become increasingly clear that traditional risk management approaches do not adequately identify, evaluate and manage risk. Traditional approaches tend to be fragmented, treating risks as disparate and compartmentalized. These risk management approaches often limit the focus to managing uncertainties around physical and financial assets. Because they focus largely on loss prevention, rather than adding value, traditional approaches do not provide the framework most organizations need to redefine the risk management value proposition in this rapidly changing world.

Under enterprise risk management (ERM), the focus is on integrating risk management with existing management processes, identifying future events that can have both positive and negative effects and evaluating effective strategies for managing the organization’s exposure to those future possible events. ERM transforms risk management to a proactive, continuous, value-based, broadly focused and process-driven activity.

A new approach to risk management

ERM differs from traditional risk management approaches in terms of focus, objective, scope, emphasis and application. It aligns strategy, people, processes, technology and knowledge. The emphasis is on strategy, and the application is enterprise-wide.

Under an ERM approach, management’s attention is directed to the uncertainties around the enterprise’s entire asset portfolio, including its intangible assets such as its customer assets, its employee and supplier assets and such organizational assets as its differentiating strategies, distinctive products and brands and innovative processes and systems. This expanded focus is important in this era of market capitalizations significantly exceeding balance sheet values and the desire of many companies to focus on protecting their reputation from unacceptable risks relating to potential future events.

The COSO Enterprise Risk Management – Integrated Framework, issued in September 2004, defines ERM in broad terms that underscore some fundamental concepts and provides a common language as well as guidance on how to effectively manage risk across the enterprise. Like its internal control counterpart, the COSO ERM framework is presented as a three-dimensional matrix. It includes four categories of objectives across the top: strategic, operations, reporting and compliance. There are eight components of enterprise risk management across the face of the cube. Finally, the entity, its divisions and business units are depicted as the third dimension of the matrix along the side.

This ERM framework does not replace the internal control framework. Instead, it incorporates it. As a result, businesses may decide to implement ERM to address their internal control needs and to move toward a more robust risk management process.

Why implement ERM?

ERM provides a company with the process it needs to become more anticipatory and effective at evaluating, embracing and managing the uncertainties it faces as it creates sustainable value for stakeholders. It helps an organization manage its risks to protect and enhance enterprise value in three ways. First, it helps to establish sustainable competitive advantage. Second, it optimizes the cost of managing risk. Third, it helps management improve business performance.

These contributions redefine the value proposition of risk management to a business. One way to think about the contribution of ERM to the success of a business is taking a value dynamics approach. Just as potential future events can affect the value of tangible physical and financial assets, so also can they affect the value of key intangible assets. This is the essence of what ERM contributes to the organization: the elevation of risk management to a strategic level by broadening the application and focus of the risk management process to all sources of value, not just physical and financial ones.

ERM transitions risk management from “avoiding and hedging bets” to a differentiating skill for protecting and enhancing enterprise value as management seeks to make the best bets in the pursuit of new opportunities for growth and returns. ERM invigorates opportunity-seeking behavior by helping managers develop the confidence that they truly understand the risks and have the capabilities at hand within the organization to manage those risks.

Five steps to implementing ERM:

For organizations choosing to broaden their focus to ERM, there are five practical steps for implementation. While the following steps provide a simplified view of the task of implementing ERM, the implementation process does not occur overnight and, for certain, is not easy to accomplish. ERM is a journey and these steps are a starting point.

STEP 1: Conduct an enterprise risk assessment (ERA) to assess and prioritize the critical risks.

An ERA identifies and prioritizes the organization’s risks and provides quality inputs for purposes of formulating effective risk responses, including information about the current state of capabilities around managing the priority risks. If an organization has not identified and prioritized its risks, ERM becomes a tough sell because the value proposition can only be generic. Using the entity’s priority risks to identify gaps provides the basis for improving the specificity of the ERM value proposition. The message: Avoid endless dialogues about ERM. Get started by conducting an ERA to understand your risks.

STEP 2: Articulate the risk management vision and support it with a compelling value proposition.

This step provides the economic justification for going forward. The “risk management vision” is a shared view of the role of risk management in the organization and the capabilities desired to manage its key risks. To be useful, this vision must be grounded in specific capabilities that must be developed to improve risk management performance and achieve management’s selected goals and objectives.

“Risk management capabilities” include the policies, processes, competencies, reporting, methodologies and technology required to execute the organization’s response to managing its priority risks. They also consist of what we call “ERM infrastructure.” To illustrate:

Item A. Defining the specific capabilities around managing the priority risks begins with prioritizing the critical risks and determining the current state of capabilities around managing those risks (see Step 1 with respect to conducting an ERA). Once the current state of capabilities is determined for each of the key risks, the desired state is assessed with the objective of identifying gaps and advancing the maturity of risk management capabilities to close those gaps.

Item B. ERM infrastructure consists of the policies, processes, organization oversight and reporting in place to instill the appropriate discipline around continuously improving risk management capabilities. Examples of elements of ERM infrastructure include, among other things, an overall risk management policy, an enterprise-wide risk assessment process, presence of risk management on the Board and CEO agenda, a chartered risk committee, clarity of risk management roles and responsibilities, dashboard and other risk reporting, and proprietary tools that portray a portfolio view of risk.

Here is the message: The greater the gap between the current state and the desired state of the organization’s risk management capabilities (Item A), the greater the need for ERM infrastructure (Item B) to facilitate the advancement of those risk management capabilities over time. A working group of senior executives should be empowered to articulate the role of risk management in the organization and define relevant goals and objectives for the enterprise as a whole and its business units.

STEP 3: Advance the risk management capability of the organization for one or two priority risks.

This step focuses the organization on improving its risk management capability in an area where management knows improvements are needed. Like any other initiative, ERM must begin somewhere. There are many possible starting points. Examples include:

  • Compliance with the Sarbanes-Oxley Act (specifically Sections 404 and 302 of the Act)
  • Risks other than financial reporting risk (for example, one or two priority financial or operational risks, operational risk in a financial institution, other regulatory compliance risks and/or governance reform issues, etc.)
  • Evaluating enterprise-wide risk assessment results to identify priority areas (in other words, migration to ERM begins with first selecting the priority risks and assessing the current state of risk management capabilities addressing those risks, as discussed in Step 1)
  • Integration of ERM with the management and operating processes that matter (for example, strategic management, annual business planning, new product launch or channel expansion, quality initiatives, performance measurement and assessment, capital expenditure planning, etc.)

Many public companies in the U.S. may begin their evolution to ERM with Section 404 compliance because the first-year compliance investment is significant and a company cannot have sound governance without transparency in its financial reporting. A strong focus on reliable financial reporting is a good foundation on which to build ERM capabilities. Regardless of where an organization begins its journey, the focus of ERM is the same: to advance the maturity of risk management capabilities for the organization’s priority business risks.

STEP 4: Evaluate the existing ERM infrastructure capability and develop strategy for advancing it.

It takes discipline to advance the capabilities around managing the critical risks. The policies, processes, organization and reporting that instills that discipline is called “ERM infrastructure.” We have asserted that the purpose of ERM is to eliminate significant gaps between the current state and the desired state of the organization’s capabilities around managing its key risks. We provided some examples of ERM infrastructure above when discussing Step 2. Other examples include a common risk language and other frameworks, knowledge sharing to identify best practices, common training, a chief risk officer (or equivalent executive), definition of risk appetite and risk tolerances, integration of risk responses with business plans, and supporting technology.

ERM infrastructure facilitates three very important things with respect to ERM implementation. First, it establishes fact-based understanding about the enterprise’s risks and risk management capabilities. Second, it ensures there is ownership over the critical risks. Finally, it drives closure of gaps.

ERM infrastructure is not a one-size-fits-all. What works for one organization might not work for another. The elements of ERM infrastructure vary according to the techniques and tools deployed to implement the eight ERM components (see the COSO framework introduced on page 2), the breadth of the objectives addressed, the organization’s culture and the extent of coverage desired across the organization’s operating units. Management should decide the elements of ERM infrastructure needed according to these and other appropriate factors.

STEP 5: Advance the risk management capabilities for key risks.

This step begins with selecting the enterprise’s priority risks. After the first four steps are completed, it will often be necessary to update the ERA for change. Once the priority risks are defined, based on the updated ERA, management must determine the current state of the capabilities for managing each risk and then assess the desired state with the objective of advancing the maturity of the capabilities around managing those risks. This has already been accomplished for one or two priority risks (see Step 3). Now management broadens the focus to other priority risks.

Risk management capabilities must be designed and advanced, consistent with an organization’s finite resources. For each priority risk, management evaluates the relative maturity of the enterprise’s risk management capabilities. From there, management needs to make a conscious decision: how much added capability do we need to continually achieve our business objectives? Further, what are the expected costs and benefits of increasing risk management capabilities? The goal is to identify the organization’s most pressing exposures and uncertainties and to focus the improvement of capabilities for managing those exposures and uncertainties. The ERM infrastructure management has chosen to put in place drives progress toward this goal.

Companies in the early stages of developing their ERM infrastructure often lay the foundation with a common language, a risk management oversight structure and an enterprise-wide risk assessment process. Some companies have applied ERM in specific business units. And a few companies have evolved toward more advanced stages, such as the management of market and credit risks in financial institutions and the management of compliance risks in other industries.

Wherever a company stands with respect to developing its risk management, directors and executive management would benefit from a dialogue around how capable they want the entity’s risk management to be with respect to each of its priority risks. The capability maturity model provides a scale for evaluating the maturity of an organization’s risk management capabilities. The model provides five states for rating the maturity or capability of any process ranging from “initial” to “optimizing.”

The capability maturity model is a powerful tool for evaluating sustainability. Using this model, management rates the enterprise’s capabilities in key risk areas, identifies gaps based on the level of capability desired in specific areas, and shifts the dialogue on operating metrics to incorporate appropriate emphasis on process maturity. The ERM infrastructure ensures that the rating process is fact-based and conducted with integrity by the participating risk owners.

The model provides a valuable framework for facilitating substantive dialogue among directors, management and others regarding the capability of the organization’s processes as compared to the critical risk areas identified in their risk assessments. Armed with this tool, Boards and management are able to satisfy themselves that risk management improvements are directed to the areas of greatest concern and exposure. The focus is then directed to implementing those improvements according to management’s plan over time. Again, the ERM infrastructure provides oversight to ensure that improvements are on schedule.

Managing the ERM journey

Companies evolving toward ERM should keep in mind that it is a journey, not a destination. ERM can potentially represent a sea change in organizational attitude and behavior. As with any significant change, the adoption of ERM is fundamentally a process of building awareness, developing buy-in and ultimately driving the acceptance of ownership throughout the organization. Change enablement is, therefore, a significant aspect of an ERM initiative because everyone’s perspective about risk varies.

To help ensure success, keep the following in mind when implementing ERM:

  • Develop a compelling business case linking the ERM agenda to real priority business needs; garner support from the top and manage progress against milestones over time.
  • Obtain agreement on risk management objectives and the necessary ERM infrastructure; consider relevant cultural issues and focus on enterprise-wide application.
  • Implement an effective enterprise-wide risk assessment process early.
  • Clarify process ownership issues: Who decides, who designs, who builds and who monitors?
  • Integrate risk management with the business planning process.
  • Don’t forget the true purpose of ERM infrastructure; be sure to define the future goal state of the capabilities around managing the critical risks and contrast it with the current state.
  • Use the COSO ERM components as a framework against which to benchmark ERM requirements.

Properly implemented, ERM can help organizations pursue strategic growth opportunities with greater speed, skill and confidence. Opportunity-seeking behavior is invigorated if managers have the confidence that (1) they understand the risks they are taking on and (2) the organization’s risk taking is aligned with its core competencies and risk appetite. Markets will differentiate competing organizations by the quality and extent – real or perceived – of their risk management capabilities.

Februari 11, 2010

10 Pola Pikir Utama Risk Taker

Filed under: Artikel seputar Internal Audit — internalauditindonesia @ 12:00 am

1. Pikirkan apa yang tak terpikirkan. Lihat sebagai pengamat operasional, jangan terlibat emosional dan berinovasilah apa yang sesungguhnya mereka butuhkan untuk meningkatkan keamanan dan keselamatan sebelum, selama dan setelah operasional.

2. Sensitiflah terhadap trend penyimpangan, penyalahgunaan wewenang serta issue internal dan issue eksternal. Analiislah secara mendalam.

3. Perhatikan dampak finansialnya, baik secara langsung maupun tidak langsung.

4. Berorientasilah kepada perbaikan proses untuk mewujudkan keamanan dan keselamatan operasional.

5. Ketatlah mengendalikan budget. Sadarlah bagian Crisis Management bukanlah profit center !

6. Berbagilah dengan praktisi sukses. Jangan persulit dan tingkatkan keterampilan berkomunikasi.

7. Berikan apresiasi sosial yang tinggi dan tulus bagi yang terbaik. Bila perlu berikan insentif untuk yang menjalankan program safety & security dengan ketaatan yang tinggi.

8. Jadikan setiap masalah, krisis, resiko menjalankan tugas dengan berpikir konstruktif, optimis dan proaktif.

9. Jangan lupakan sejarah. Trend bisa jadi menjadi peringatan dini yang paling efektif.

10. Berikan sentuhan spiritual, bahwa diatas segalanya kita masih sangat membutuhkan proteksi yang lebih baik dari Yang Maha Melindungi.

April 19, 2012

Tool Audit : E Procurement

Filed under: Artikel seputar Internal Audit — internalauditindonesia @ 12:00 am
Apa yang ada di pikiran saudara kalau mendengar kata “tender” atau “procurement”?
Akan ada 2 kemungkinan yang timbul, entah itu positif atau negatif.
- Positifnya  berkait dengan pengadaan barang, B2B, kepercayaan, kualitas, ketepatan waktu, pelayanan.
– Negatifnya berkait dengan “uang pelicin”, mark up bin penggelembungan,  kolusi, korupsi, nepotisme, tipu-tipu,  proyek basah.
Mungkin mayoritas orang akan berpikiran negatif apabila mendengar kata ” tender ” atau “procurement”. Kita tidak bisa membatasi seseorang untuk berpikiran mengenai hal diatas karena setiap orang memiliki sudut pandang masing2 dan sangat memungkinkan untuk berbeda sudut pandang.
Bagaimana sih caranya menciptakan tender atau procurement yang sehat dan transparan agar perusahaan yang membuka tender tak takut dibohongi dan ditipu, dan pemenang tender tak takut dicurigai?
Salah satu caranya sudah marak digunakan yaitu dengan  E-procurement .
Mungkin sebagian dari kita masih awam, bingung dan bertanya-tanya, apa sih E-procurement ? Benda asing macam apa pula itu? Apa yang bisa dihasilkan  alat itu?
Untuk menjawab pertanyaan2 dan rasa penasaran saudara, perkenankan saya untuk menjelaskan sedikit informasi yang saya ketahui mengenai E-procurement.
Bukan karena ingin keren-kerenan, sok high tech atau takut dibilang ketinggalan jaman, namun lebih kearah manfaat apa yang bisa diambil serta mempertimbangkan cost & benefit dalam mengaplikasikan E-procurement.
Aplikasi E-procurement terdiri dari :
1. E-announcement - memberikan sosialisasi atau pengumuman kepada pihak2 yang dituju mengenai aturan main secara online, terbuka dan transparan.
2. E-tenderring – dilakukan secara online, terbuka dan transparan dan proses pemilihan dilakukan oleh sistem.
Berikut adalah beberapa manfaat dari E-procurement :
1. Dengan e-procurement proses tender menjadi lebih mudah.
Saat ini internet bukan lah sesuatu yang sulit dijangkau atau digunakan. Banyak sekali provider internet yang menyediakan jasanya bahkan ada yang dapat digunakan secara mobile (modem), selain itu banyak perangkat yang dapat menunjang internet seperti smartphone, laptop, tablet.
Sehingga peminat tender dapat dengan cepat mengisi dari manapun dan kapan pun sebelum batas penutupan tender berakhir. Bahkan, bisa jadi peserta tender datang dari mana saja, bukan hanya didominasi oleh pemain lama tetapi memberikan kesempatan kepada “pemain baru” yang masih cari nama dan pengalaman, namun punya komitmen dan tergolong profesional untuk turut serta.Peserta tender seperti ini biasanya pasang harga perkenalan alias competitive price. Berkemungkinan juga peserta tender datang dari luar negeri yang memiliki cabang baru di dalam negeri. Ya, semua kemungkinan itu bisa saja terjadi. Tender jadi mempermudah proses karena dilakukan secara online.
2. Manfaat kedua dari e-procurement adalah Efisiensi biaya atau Hemat biaya.
Peserta tender dan yang menawarkan tender tak perlu mengadakan pertemuan awal, meluangkan waktu dan energi. Tak ada lagi proposal awal, perjamuan, dan biaya lain bagi kedua belah pihak.
3. Manfaat ketiga adalah lebih transparannya proses tender.
Proses pengadaan barang dan jasa dapat dipercepat dengan layanan lelang berbasis internet ini.
4. Manfaat keempat, untuk mengurangi kebocoran sekaligus meningkatkan produktivitas kerja personil yang berkerja unit kerja ini. Ada baiknya bila e-procurement itu didesain berintegrasi dengan Internal Audit dan Divisi Risk Management, maka efektivitas pengawasan internal dapat dicapai secara maksimal.
Jadi, tak ada lagi proses tender dengan proses yang sejak awal diselesaikan secara adat : dibawah meja. Karena e-Procurement akan meningkatkan efisiensi, akuntabilitas dan transparansi.

Oktober 6, 2011

Tips Wawancara untuk Lolos Melamar Pekerjaan

Filed under: Tips Seputar Wawancara Kerja — internalauditindonesia @ 12:00 am

Dalam proses seleksi melamar pekerjaan, wawancara sering kali dianggap mudah. Namun dalam sesi wawancara beberapa orang gagal mendapatkan pekerjaan yang didambakannya. Untuk itu sesi wawancara harus dipersiapkan dengan sunguh-sungguh.

Berikut tips rahasia sukses wawancara saat melamar pekerjaan;

1. Berapa gaji yang Anda minta?
Jawab: Sebutkan gaji yang besarnya realistis. Lihat mata pewawancara, sebutkan jumlah, dan berhentilah bicara. Jangan bohong tentang gaji yang Anda terima di kantor sebelumnya, bila Anda sudah bekerja. Bila Anda merasa bahwa gaji Anda di kantor yang sekarang terlalu kecil, berikan penjelasan.

2. Apa kelebihan utama Anda?
Jawab: Pilih potensi Anda yang relevan dengan bidang pekerjaan yang Anda lamar. Hindari respons yang generik seperti pengakuan bahwa Anda pekerja keras. Lebih baik, berikan respons berupa, “Saya selalu diperbudak daftar pekerjaan yang saya buat sendiri. Sebab, saya tidak mau pulang sebelum pekerjaan di kantor beres semua.”

3. Apa kekurangan Anda yang paling jelas?
Jawab: Jangan bilang Anda seorang perfeksionis (menunjukkan bahwa Anda sombong). Lebih baik, jujur saja dan sebutkan kelemahan yang kongkret. Misalnya, Anda lemah menghitung di luar kepala, dan karenanya Anda mengatasinya dengan membawa kalkulator. Tapi, kemudian, susul dengan kelebihan Anda.

4. Di mana Anda melihat diri Anda lima tahun lagi?
Jawab: Gambarkan posisi yang realistis. Kira-kira dua-tiga posisi di atas posisi yang Anda lamar sekarang. Jangan sertakan cita-cita yang tak ada hubungannya dengan lamaran pekerjaan Anda, misalnya, ingin jadi bintang sinetron atau jadi novelis. Sebab, Anda akan tampak tidak fokus.

5. Mengapa Anda ingin meninggalkan kantor yang lama?
Jawab: Jangan sampai mengemukakan hal yang negatif. Kalau kenyataannya begitu, ucapkan dalam kalimat ‘positif’, misalnya bahwa Anda tidak melihat ada ‘ruang’ di mana Anda bisa berkembang. Lalu, jelaskan mengapa Anda menganggap bahwa pekerjaan di kantor baru ini memberi kesempatan yang lebih baik.

6. Adakah contoh kegagalan Anda?
Jawab: Ungkapkan kegagalan yang pernah Anda alami, tapi yang sudah terpenuhi solusinya. Supaya, pewawancara tahu bahwa Anda punya usaha untuk mengatasi masalah

7. Apakah Anda punya pertanyaan?
Jawab: Berikan paling sedikit dua pertanyaan yang terfokus pada kantor baru ini. Misalnya, Anda bertanya apakah kantor ini sudah punya website. Atau, bisa juga Anda mempertanyakan kehadiran CEO yang Anda tahu baru saja diangkat – apakah membuat kinerja perusahaan semakin baik, dan semacamnya. Jangan bertanya tentang kepentingan Anda sendiri, misalnya, apakah karir Anda akan berkembang di sana.
Apa yang menjadikan seseorang selalu sukses untuk menggapai impiannya? Tampil beda dan memiliki keunggulan komperatif mungkin salah satu yang menjadikan Anda selalu berada di dalam posisi terdepan!
Termasuk dalam meraih karier dan mengungguli orang lain dalam mencari pekerjaan yang sesuai. Ada beberapa trik atau strategi yang perlu disiapkan agar Anda sukses dalam melewati tahapan untuk mengejar karier yang diidam-idamkan.
Modal nekat saja, pasti tak cukup.. Di sini juga anda bisa menemukan beberapa lowongan kerja yang mungkin tak ada salahnya jika anda mencobanya.

Sumber : Tribunnews.com

Agustus 6, 2011

Internal Audit Manager – Gunung Sewu Group

Filed under: Uncategorized — internalauditindonesia @ 12:00 am
Gunung Sewu Group is one of the biggest investment and management groups of unconsolidated companies in Indonesia. Gunung Sewu Kencana has 3 core businesses; agribusiness, property and life insurance as well as several other investment portfolios, ranging from mining, information technology and manufacturing.

One of our business units, Sequislife is backed by more than 30 years of Gunung Sewu’s solid experience in Property development, management and investment knowledge. Farpoint is a key player in the development, sales and management of premium residential and office buildings located in Jakarta.

We are looking for dynamic individuals who are willing to take increased responsibilities and challenges in group company growth for the following position:

INTERNAL AUDIT MANAGER

Job Descriptions:

  • Responsible for generating the company’s overall internal control of its operation.
  • Requires a broad audit experience and the ability to interact with management at all levels.
  • Requires excellent skills as well as strong knowledge of GAAP and audit techniques.
  • Responsible for planning, executing and completing audit fieldwork according to established schedule , recommending internal control improvements that may include operational enhancements or efficiencies , and the preparation of audit reports as well as documenting controls.
  • Utilizes audit objectives and procedures to review and assess the adequacy and application of internal controls through corporate operations, may require the development and refinement of audit programs, questionnaires or other audit tools
  • Develop a thorough understanding and knowledge base of company’s operations.
  • Establish effective business relationships within the company and assist management in the understanding and adaptation of internal control principles.
  • Execute an efficient and effective audit approach as defined by internal audit management and ensure that all assigned work is completed according to schedule and within the establish budget parameters.
  • Document and actively participate in the development of audit procedures performed as well as the preparation of noted concerns for audit report inclusion
  • Preparing Audit Programs
  • Preparing Audit Report

Requirements:

  • Min. bachelor degree: Accounting/Finance in reputable university
  • More than 8 years in audit and accounting field, currently in managerial position, experience in insurance industry is an advantage
  • Holding professional certification in Audit and/or risk management is highly regarded, deep understanding on risk based audit implementation and risk management
  • Understand of various improvement tools

Please submit your application with CV including current and expected salaries with recent photograph to:

recruit@gunungsewu.com

Pt. Gunung Sewu Kencana

Plaza Chase podium 7th Fl.Jl. Jend Sudirman Kav.21 Jakarta 12920, Indonesia
www.gunungsewu.com

Internal Audit – PT. GARUDAFOOD PUTRA PUTRI JAYA

Filed under: Lowongan Kerja — internalauditindonesia @ 12:00 am

JOB VACANCY

 

GarudaFood is a food and beverage company subordinated to Tudung Group. We led ourselves in a leading market position in many categories such as: Garuda for peanut, Okky for jelly and beverages, Gery for biscuits, Leo for snacks, Mountea for tea-based drink, and also Chocolatos for premium wafer stick. With twenty years of operating experiences in food and beverage industry, we expand our business through overseas operation and worldwide distribution to more than 30 countries.

 

INTERNAL AUDITOR

 

KUALIFIKASI :

  • Male, max 32 years old
  • S1 Akuntansi
  • Memiliki pengalaman 2-3 tahun sebagai Auditor / Accounting
  • Memiliki pemahaman Accounting, Auditing, standar dan sistem perpajakan
  • Memahami bisnis proses manufacture
  • bersedia melakukan perjalanan dinas ke luar kota

Interested candidates are invited to apply with detail resume, within 2 weeks after this advertisement to:

Recruitment & Assessment Department PT GARUDAFOOD

Wisma 3 GarudaFood

Jl. Bintaro Raya No. 10A, Tanah Kusir, Jakarta Selatan, 12240

or

recruitment@garudafood.com   (put code on subject email)

or

Fill and submit the application form prepared in our website:

www.garudafood.com

Tips Wawancara untuk Lolos Melamar Pekerjaan

Filed under: Tips Seputar Wawancara Kerja — internalauditindonesia @ 12:00 am

Dalam proses seleksi melamar pekerjaan, wawancara sering kali dianggap mudah. Namun dalam sesi wawancara beberapa orang gagal mendapatkan pekerjaan yang didambakannya. Untuk itu sesi wawancara harus dipersiapkan dengan sunguh-sungguh.

Berikut tips rahasia sukses wawancara saat melamar pekerjaan;

1. Berapa gaji yang Anda minta?
Jawab: Sebutkan gaji yang besarnya realistis. Lihat mata pewawancara, sebutkan jumlah, dan berhentilah bicara. Jangan bohong tentang gaji yang Anda terima di kantor sebelumnya, bila Anda sudah bekerja. Bila Anda merasa bahwa gaji Anda di kantor yang sekarang terlalu kecil, berikan penjelasan.

2. Apa kelebihan utama Anda?
Jawab: Pilih potensi Anda yang relevan dengan bidang pekerjaan yang Anda lamar. Hindari respons yang generik seperti pengakuan bahwa Anda pekerja keras. Lebih baik, berikan respons berupa, “Saya selalu diperbudak daftar pekerjaan yang saya buat sendiri. Sebab, saya tidak mau pulang sebelum pekerjaan di kantor beres semua.”

3. Apa kekurangan Anda yang paling jelas?
Jawab: Jangan bilang Anda seorang perfeksionis (menunjukkan bahwa Anda sombong). Lebih baik, jujur saja dan sebutkan kelemahan yang kongkret. Misalnya, Anda lemah menghitung di luar kepala, dan karenanya Anda mengatasinya dengan membawa kalkulator. Tapi, kemudian, susul dengan kelebihan Anda.

4. Di mana Anda melihat diri Anda lima tahun lagi?
Jawab: Gambarkan posisi yang realistis. Kira-kira dua-tiga posisi di atas posisi yang Anda lamar sekarang. Jangan sertakan cita-cita yang tak ada hubungannya dengan lamaran pekerjaan Anda, misalnya, ingin jadi bintang sinetron atau jadi novelis. Sebab, Anda akan tampak tidak fokus.

5. Mengapa Anda ingin meninggalkan kantor yang lama?
Jawab: Jangan sampai mengemukakan hal yang negatif. Kalau kenyataannya begitu, ucapkan dalam kalimat ‘positif’, misalnya bahwa Anda tidak melihat ada ‘ruang’ di mana Anda bisa berkembang. Lalu, jelaskan mengapa Anda menganggap bahwa pekerjaan di kantor baru ini memberi kesempatan yang lebih baik.

6. Adakah contoh kegagalan Anda?
Jawab: Ungkapkan kegagalan yang pernah Anda alami, tapi yang sudah terpenuhi solusinya. Supaya, pewawancara tahu bahwa Anda punya usaha untuk mengatasi masalah

7. Apakah Anda punya pertanyaan?
Jawab: Berikan paling sedikit dua pertanyaan yang terfokus pada kantor baru ini. Misalnya, Anda bertanya apakah kantor ini sudah punya website. Atau, bisa juga Anda mempertanyakan kehadiran CEO yang Anda tahu baru saja diangkat – apakah membuat kinerja perusahaan semakin baik, dan semacamnya. Jangan bertanya tentang kepentingan Anda sendiri, misalnya, apakah karir Anda akan berkembang di sana.
Apa yang menjadikan seseorang selalu sukses untuk menggapai impiannya? Tampil beda dan memiliki keunggulan komperatif mungkin salah satu yang menjadikan Anda selalu berada di dalam posisi terdepan!
Termasuk dalam meraih karier dan mengungguli orang lain dalam mencari pekerjaan yang sesuai. Ada beberapa trik atau strategi yang perlu disiapkan agar Anda sukses dalam melewati tahapan untuk mengejar karier yang diidam-idamkan.
Modal nekat saja, pasti tak cukup.. Di sini juga anda bisa menemukan beberapa lowongan kerja yang mungkin tak ada salahnya jika anda mencobanya. (tslb)

Sumber : Tribunnews.com

Januari 27, 2011

Internal Audit Manager (Jakarta Raya – Gunung Putri, Sentul)

Filed under: Lowongan Kerja — internalauditindonesia @ 12:00 am

A retail company based in South-East Asia that had development rights for leading British retailers. P.T. Multitrend Indo is a subsidiary of a larger group, K.Aloomall Group with diversified interests in property development, manufacturing of housing materials and trading. The company has a young, dynamic culture and is looking for candidates who are willing to be challenged professionally and contribute to the growth of the company.

Internal Audit Manager (Jakarta Raya – Gunung Putri, Sentul)

Requirements:

  • Male/ Female, max. 32 years old
  • Min. Bachelor Degree of Accounting or any other related background from reputable University
  • At least 5 years experience in the same field, which minimum 3 years experience in managerial level. Experiences in Retail Industry would be an advantage
  • Good knowledge in audit compliance, inventory and/ develop audit procedures
  • Good with numbers, detail oriented, take initiatives
  • Good leadership and communication skill
  • Must be able to work as part of a team or independently and meet deadlines
  • Computer & English literate

 

Please send your application letter and CV within 2 weeks to :

HRD Department
PT. Multitrend Indo

 Menara Era, lt. 14 Unit 1402
Jl. Senen Raya No: 135
or

via e-mail : hrd@multitrendindo.com

www.mothercare.com

Sumber : Jobsdb.com

Internal Audit Mgr – PT. Citra Usaha Lamindo

Filed under: Lowongan Kerja — internalauditindonesia @ 12:00 am

~ URGENTLY REQUIRED ~

INTERNAL AUDIT MANAGER (IAM)

Kualifikasi :

  • Pria / Wanita
  • Pendidikan S1 Accounting
  • Usia max. 35 tahun
  • Memiliki pengalaman min. 3 tahun sebagai Internal Audit Manager
  • Memiliki kemampuan komunikasi dan daya analisa yang baik
  • Bersedia bertugas keluar kota
  • Mampu bekerja dalam tekanan
  • Menguasai komputer min. Microsoft Office

 

Kirimkan lamaran, CV dan photo terbaru ke :

culamindo.hrd@gmail.com

Internal Audit Manager

Filed under: Lowongan Kerja — internalauditindonesia @ 12:00 am
URGENTLY REQUIRED

 

A renowned company, market leader in the industry, is seeking professionals for the following positions :

INTERNAL AUDIT MANAGER (code : IAM/AP)

Responsibilities:

  • To develop and perform internal audit functions in the company
  • Conduct risk assessment and planning & execution of audit activities
  • Review adequacy of internal controls and ensure that internal controls are implemented and operating effectively and efficiently
  • Providing advisory assistance to the management and accountable for making practical and value added recommendation
  • Keep abreast of internal audit developments and changes in the market

 

Requirements :

  • Degree in Accounting or business administration from reputable university
  • Minimum 5 year senior audit experience with reputable audit firm
  • Professional certification, registered accountant/ CPA, will be advantageous

 

Candidates who meet the requirements are invited to submit their applications with detail curriculum vitae to Email :

finance@argo.co.id

 (state the code of the job vacancy)

Desember 21, 2010

Six Sigma evolves into effectiveness and efficiency measurement tool

Filed under: Artikel seputar Internal Audit — internalauditindonesia @ 12:00 am

Nearly 20 years ago, Motorola Corp. developed a quality improvement methodology based on customer focus and statistical analysis called Six Sigma, which the company applied to its manufacturing processes and has been evolving to be applied elsewhere.

One of the key aspects of the COSO Framework includes assessing the effectiveness and efficiency of operations. Elements of Six Sigma can be applied by internal auditors to measure their company’s operational effectiveness and efficiency, says Jon Harper, Senior Manager at Protiviti.

“Knowledge of Six Sigma can be important to internal auditors because they know, in detail, their company’s processes. Internal auditors are skilled consultants who have the ability to recognize potential performance issues. That ability, combined with the rigorous and disciplined methodology of Six Sigma, gives them a powerful way to use data and statistical analysis to measure and improve a company’s operational performance,” Harper said.

Six Sigma describes a nearly perfect process: no more than 3.4 defects per million opportunities. Its evolution over the past 20 years has created a method of process improvement that aims for virtually error-free business performance, says Harper, who holds a Six Sigma certification from Motorola.

Six Sigma is based on a five-step process methodology Define, Measure, Analyze, Improve and Control (DMAIC). It is the application of problem solving, root cause and statistical analysis techniques in working through the DMAIC cycle of process improvement with the aim of mitigating process defects and process variation.

How Six Sigma is evolving

An advantage of using a Six Sigma approach is the ability to scale it to the organization’s needs. There are multiple Sigma levels (1-6). Each level increase in Sigma is an exponential change in defect reduction. It is important that internal auditors, and the Six Sigma consultants they work with, understand these levels and the cost-benefit associated with them. Six Sigma projects should be implemented only by a certified practitioner and with management involvement. However, tools of the methodology can be applied to everyday projects now.

“Although Six Sigma refers to a virtually perfect process, often organizations can get by with less than perfection,” Harper says. “The cost to achieve true Six Sigma level can outweigh whatever gains the organization might realize. Three Sigma equates to 54,000 wrong drug prescriptions per year, whereas Six Sigma is only 1 wrong prescription every 25 years. Dixie cup manufacturing doesn’t experience high cost of waste due to defects in relation to the cost of being perfect, where as, airplane landings demand this level of quality. This should show the cost benefit evaluations that must be considered.”

Recent business trends are further shaping the evolution of Six Sigma, according to Harper. Lean processing and Six Sigma are melding.

“We’re starting to see a lot of lean processing/Six Sigma nomenclature,” he says. “Lean focuses on the optimization of process speed and efficiency. The emphasis is on increasing speed and reducing lead time. By combining Lean with Six Sigma, organizations end up with a methodology more powerful than separate Lean processing or Six Sigma.”

When is Six Sigma appropriate?

Six Sigma is typically implemented after an executive-level determination that the company should change its internal methodologies to strive for continuous quality improvement.

Harper cautions against automatically turning to Six Sigma to improve quality, despite his enthusiasm for it.

“You don’t want internal audit consultants who are always recommending Six Sigma,” he says. “It’s a powerful tool. If a button on an elevator is stuck, it doesn’t require Six Sigma to fix. It must be properly applied, in those situations where a rigorous and disciplined approach to using data to measure and improve performance would clearly be of benefit.”

Often, though, the Six Sigma methodologies will help internal auditors find control gaps and where controls will provide sustained coverage, even when a company does not implement a full-blown program.

“The key is sustainability,” Harper says. “If you understand Six Sigma principles, you can develop proposals incorporating Six Sigma methods to address potential defects.”

Technology can provide a smooth path or be a major roadblock to Six Sigma. This methodology uses technological tools to evaluate data and perform statistical analysis. Applying the correct technological tools provides effective process controls. Sometimes, though, technology is a source of a company’s problems, in which case it can be a hindrance.

Necessary tools start at basic mathematics to calculate throughput yields, Harper says, and can progress to sophisticated statistical software such as SigmaXL or MiniTab.

Management’s support is crucial

More important than technology tools to the success of a Six Sigma project is management support, backed up by a clear strategic objective.

“Any company that has problems with product defects or inefficient processes that are affecting internal or external customers could benefit,” Harper says. “It can be implemented into nearly any facet of a company. It doesn’t require a lot of planning in the organization; Six Sigma is the process. It just requires commitment and a high-level understanding of what it is.”

Long-term benefits, says Harper, include the development of a core methodology for sustained and quantifiable quality improvement. Short-term benefits include quick solutions to nagging problems and the development of more efficient processes.

Ultimately it is the Six Sigma concepts that matter, according to Harper.

“Internal audit can implement Six Sigma tools in work they’re doing today without calling it a Six Sigma project,” he says. “That’s extremely powerful.”

For more information, Harper recommends reading “The Six Sigma Way,” by Peter S. Pande and Robert P. Neuman. Also “Lean Six Sigma for Service” by Michael George. A good Web site is www.isixsigma.com.

September 7, 2010

Pemimpin, Keberanian, dan Perubahan

Filed under: Uncategorized — internalauditindonesia @ 12:00 am

Pemimpin, Keberanian, dan Perubahan
Oleh: Adjie Suradji

Terdapat dua jenis pemimpin cerdas, yaitu pemimpin cerdas saja dan pemimpin cerdas yang bisa membawa perubahan.

Untuk menciptakan perubahan (dalam arti positif), tidak diperlukan pemimpin sangat cerdas sebab kadang kala kecerdasan justru dapat menghambat keberanian. Keberanian jadi satu faktor penting dalam kepemimpinan berkarakter, termasuk keberanian mengambil keputusan dan menghadapi risiko. Kepemimpinan berkarakter risk taker bertentangan dengan ciri-ciri kepemimpinan populis. Pemimpin populis tidak berani mengambil risiko, bekerja menggunakan uang, kekuasaan, dan politik populis atau pencitraan lain.

Indonesia sudah memiliki lima mantan presiden dan tiap presiden menghasilkan perubahannya sendiri-sendiri. Soekarno membawa perubahan besar bagi bangsa ini. Disusul Soeharto, Habibie, Gus Dur, dan Megawati.

Soekarno barangkali telah dilupakan orang, tetapi tidak dengan sebutan Proklamator. Soeharto dengan Bapak Pembangunan dan perbaikan kehidupan sosial ekonomi rakyat. Habibie dengan teknologinya. Gus Dur dengan pluralisme dan egaliterismenya. Megawati sebagai peletak dasar demokrasi, ratu demokrasi, karena dari lima mantan RI-1, ia yang mengakhiri masa jabatan tanpa kekisruhan. Yang lain, betapapun besar jasanya bagi bangsa dan negara, ada saja yang membuat mereka lengser secara tidak elegan.

Sayang, hingga presiden keenam (SBY), ada hal buruk yang tampaknya belum berubah, yaitu perilaku korup para elite negeri ini. Akankah korupsi jadi warisan abadi? Saatnya SBY menjawab. Slogan yang diusung dalam kampanye politik, isu ”Bersama Kita Bisa” (2004) dan ”Lanjutkan” (2009), seharusnya bisa diimplementasikan secara proporsional.

Artinya, apabila pemerintahan SBY berniat memberantas korupsi, seharusnya fiat justitia pereat mundus—hendaklah hukum ditegakkan—walaupun dunia harus binasa (Ferdinand I, 1503-1564). Bukan cukup memperkuat hukum (KPK, MK, Pengadilan Tipikor, KY, hingga Satgas Pemberantasan Mafia), korupsi pun hilang. Tepatnya, seolah-olah hilang. Realitasnya, hukum dengan segala perkuatannya di negara yang disebut Indonesia ini hanya mampu membuat berbagai ketentuan hukum, tetapi tak mampu menegakkan.

Quid leges sine moribus (Roma)—apa artinya hukum jika tak disertai moralitas? Apa artinya hukum dengan sedemikian banyak perkuatannya jika moral pejabatnya rendah, berakhlak buruk, dan bermental pencuri, pembohong, dan pemalas?

Keberanian

Meminjam teori Bill Newman tentang elemen penting kepemimpinan, yang membedakan seorang pemimpin sejati dengan seorang manajer biasa adalah keberanian (The 10 Law of Leadership). Keberanian harus didasarkan pada pandangan yang diyakini benar tanpa keraguan dan bersedia menerima risiko apa pun. Seorang pemimpin tanpa keberanian bukan pemimpin sejati. Keberanian dapat timbul dari komitmen visi dan bersandar penuh pada keyakinan atas kebenaran yang diperjuangkan.

Keberanian muncul dari kepribadian kuat, sementara keraguan datang dari kepribadian yang goyah. Kalau keberanian lebih mempertimbangkan aspek kepentingan keselamatan di luar diri pemimpin—kepentingan rakyat—keraguan lebih mementingkan aspek keselamatan diri pemimpin itu sendiri.

Korelasinya dengan keberanian memberantas korupsi, SBY yang dipilih lebih dari 60 persen rakyat kenyataannya masih memimpin seperti sebagaimana para pemimpin yang dulu pernah memimpinnya.

Memang, secara alamiah, individu atau organisasi umumnya akan bersikap konservatif atau tak ingin berubah ketika sedang berada di posisi puncak dan situasi menyenangkan. Namun, dalam konteks korupsi yang kian menggurita, tersisa pertanyaan, apakah SBY hingga 2014 mampu membawa negeri ini betul-betul terbebas dari korupsi?

Pertanyaan lebih substansial: apakah SBY tetap pada komitmen perubahan? Atau justru ide perubahan yang dicanangkan (2004) hanya tinggal slogan kampanye karena ketidaksiapan menerima risiko-risiko perubahan? Terakhir, apakah SBY dapat dipandang sebagai pemimpin yang memiliki tipe kepemimpinan konsisten dalam pengertian teguh dengan karakter dirinya, berani mengambil keputusan berisiko, atau justru menjalankan kepemimpinan populis dengan segala pencitraannya?

Indonesia perlu pemimpin visioner. Pemimpin dengan impian besar, berani membayar harga, dan efektif, dengan birokrasi yang lentur. Tidak ada pemimpin tanpa visi dan tidak ada visi tanpa kesadaran akan perubahan. Perubahan adalah hal tak terelakkan. Sebab, setiap individu, organisasi, dan bangsa yang tumbuh akan selalu ditandai oleh perubahan- perubahan signifikan. Di dunia ini telah lahir beberapa pemimpin negara yang berkarakter dan membawa perubahan bagi negerinya, berani mengambil keputusan berisiko demi menyejahterakan rakyatnya. Mereka adalah Presiden Evo Morales (Bolivia), Ahmadinejad (Iran), dan Hugo Chavez (Venezuela).

Indonesia harus bisa lebih baik. Oleh karena itu, semoga di sisa waktu kepemimpinannya—dengan jargon reformasi gelombang kedua—SBY bisa memberikan iluminasi (pencerahan), artinya pencanangan pemberantasan korupsi bukan sekadar retorika politik untuk menjaga komitmen dalam membangun citranya. Kita berharap, kasus BLBI, Lapindo, Bank Century, dan perilaku penyelenggara negara yang suka mencuri, berbohong, dan malas tidak akan menjadi warisan abadi negeri ini. Sekali lagi, seluruh rakyat Indonesia tetap berharap agar Presiden SBY bisa membawa perubahan signifikan bagi negeri ini.

Adjie Suradji, Anggota TNI AU

Sumber : Kompas.com

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