2-dokumen prosedur audit internal

8/13/2019 2-Dokumen Prosedur Audit Internal

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TELP 0287 471080

RSU PURBOWANGIJL. Yos Sudarso Barat No. 001

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PROS'(UR AU(IT INT'RNAL

Nomor (o)um n Nomor R *+s+ , -a!aman ,

SOP SPI/00/1#/001 1.1 OO # (ar+ 1

SPO Tangga! T rb+t , #0 JULI #01#


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1 PENGERTIAN

1.1 Audit Suatu " m r+)saan ang s+st mat+s dan b bas untu) m ng ta2u+ a"a)a2 ) g+atan angd+!a)sana)an dan 2as+! 2as+!n a s sua+ d ngan aturan aturan ang t !a2d+t ra")an/d+r n3ana)an4 dan a"a)a2 aturan aturan t rs but d+t ra")an s 3ara 5 )t+5 dan

5+s+ n untu) m n3a"a+ sasaran mutu.1.2 Audit internal Aud+t ang d+!a)sana)an o! 2 suatu badan t r2ada" badan +tu s nd+r+ b r)a+tan d ngans+st m4 "ros dur dan ) g+atan ) g+atan ang d+!a)sana)an.1.3 Tindak lanjut T+nda)an t+nda)an ang d+!a)sana)an b rdasar)an t muan t muan dar+ aud+t +nt rna!.

2 TUJUANPros dur +n+ d+susun d ngan tu6uan untu) m ngatur " !a)sanaan aud+t mutu +nt rna! d+Ruma2 Sa)+t Purbo7ang+ su"a a s+st m mutu da"at d+!a)sana)an s 3ara 5 )t+5 dan

5+s+ n s sua+ d ngan " rs aratan ang t r3antum da!am " doman mutu.

3 KEBIJAKAN

P doman 8utu Ruma2 Sa)+t Purbo7ang+

4 TANGGUNG JAWAB

4.1 Kepala /Koordinator Akreditasi a. P ng sa2an "rogram aud+t +nt rna!

b. P n rb+tan Surat P r+nta2 9 r6a4.2 Kepala Bidang / Manager

a. 9oord+nas+ ) g+atan aud+t +nt rna! b. P nd+str+bus+an aud+t status !og

4.3 Kepala Sub Bidang Audit a. P n usunan dra5t "rogram aud+t +nt rna!

b. P ngadm+n+stras+an s !uru2 ) g+atan aud+t mutu +nt rna!3. P mbuatan :aud+t status !og;

4.4 Auditor Kepalaa. P n usun 6ad7a! aud+t

b. 8 m+m"+n " !a)sanaan aud+t3. 8 nandatangan+ !a"oran aud+t

Disi !" # O$%&P%#'%$($ D(")*%#

Di!%+i"s O$%&K((+,i# -(+ A"+%,i- si

Di-%- !" # O$%&Di+%"-)+ RSU P)+ (/ #'i

S+i Wi, -i SK%! Ns S)+(s( M +'( P+ i-#( SKM D+. - & Wi,(,( S!M MK%s


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4.5 Ti Auditor a. 8 mbuat (a5tar " r+)sa aud+t

b. 8 !a)sana)an aud+t +nt rna!3. 8 mbuat !a"oran aud+t +nt rna!

56 PROSEDUR

!.1 "#$S%A"A& ?.1.1. 9 "a!a Sub. B+dang aud+t m n usun dra5t "rogram aud+t +nt rna! s t+a" ta2un

s )a!+ untu) s !uru2 ) g+atan ang b r" ngaru2 t r2ada" mutu "rodu) RSUPurbo7ang+4 t rmasu) da!am " n ntuan Aud+tor +nt rna! 2arus d nganm m" r2at+)an ba27a Sta5 "ada bag+an ang d+aud+t t+da) d+tun6u) s baga+Aud+tor "ada bag+an t rs but.

?.1.#. P n ta"an Aud+tor Int rna! 2arus m ng+)ut+ " raturan )ua!+5+)as+ As sor.?.1. . 9 "a!a b+dang/8anag r m mba2as dra5t "rogram aud+t +nt rna! d ngan

9 "a!a/9oord+nator A)r d+tas+?.1.&. S t !a2 "rogram aud+t +nt rna! d+tandatangan+ o! 2 9 "a!a/9oord+nator

A)r d+tas+4 ma)a 9 "a!a Sub B+dang aud+t 2arus m nd+str+bus+)an "rogram +n+) "ada "+2a) "+2a) ang b r) " nt+ngan.

!.2 "#'AKSA&AA& ?.#.1 9 "a!a B+dang/8anag r m mb r+ta2u ) bag+an ang a)an d+aud+t "a!+ng !ambat1& < m"at b !as> 2ar+ ) r6a s b !um aud+t d+!a)sana)an.

?.#.# S t !a2 "+2a) aud+t m n ata)an ) s d+aan a untu) d+ aud+t4 ma)a 9 "a!aB+dang /8anag r m nga6u)an Surat P r+nta2 9 r6a T+m Aud+tor ) ) "a!a/9oord+nator A)r d+tas+ untu) d+tandatangan+.

?.#. 9 "a!a/9oord+nator A)r d+tas+ 2arus m mb r+)an Surat P r+nta2 9 r6a ) "adaT+m Aud+tor "a!+ng !ambat % 2ar+ ) r6a s b !um " !a)sanaan aud+t mutu+nt rna! d+mu!a+.

?.#.& T+m Aud+tor 2arus m n ra2)an 6ad7a! aud+t b s rta da5tar " r+)sa aud+t ) "ada 9 "a!a B+dang /8anag r "a!+ng !ambat # 2ar+ s b !um

" !a)sanaan aud+t.?.#.? T+m aud+tor m !a)sana)an aud+t s sua+ d ngan 6ad7a! dan !+ng)u" ang t !a2

d+t ta")an.?.#.@ S t !a2 " !a)sanaan aud+t s ! sa+4 T+m aud+tor m ngada)an " rt muan untu)

m mba2as 2as+! t muan.?.#.% T+m Aud+tor m !a"or)an dan m nd+s)us+)an t muan t muann a d ngan 9 "a!a

B+dang/8anag r ang d+aud+t untu) m n ta")an usu!an t+nda)an " rba+)an anga)an d+amb+! s baga+ t+nda) !an6ut dar+ t muan aud+t.

?.#.$ T+m aud+tor m mbuat !a"oran t muan aud+t dan "rogram t+nda) !an6ut aud+t+nt rna! untu) d+tandatangan+ o! 2 ) dua b !a2 "+2a).

?.#. T+m aud+tor m n ra2)an !a"oran t muan s rta "rogram t+nda) !an6ut )9 "a!a /9oord+nator A)r d+tas+ d ngan t mbusan ) "ada 9 "a!a B+dang/8anag r.


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?.#.10 T+m aud+tor m !a)u)an * r+5+)as+ ) "ada "+2a) aud+t s t !a2 6ang)a 7a)tu angd+s "a)at+.

?.#.11 T+m aud+tor m n ra2)an !a"oran * r+5+)as+ t ntang " !a)sanaan t+nda) !an6utaud+t +nt rna! ) "ada ) "a!a/9oord+nator A)r d+tas+ d ngan t mbusan ) "ada9 "a!a B+dang/8anag r.

?.#.1# 9 "a!a Sub.B+dang Aud+t 2arus m mbuat !a"oran m n !uru2 ) g+atan aud+t mutu+nt rna! s t+a" bu!an s )a!+ da!am b ntu) :aud+t status !og ;.

?.#.1 9 "a!a B+dang/8anag r 2arus m nd+str+bus+)an aud+t status !og ) "ada

9 "a!a /9oord+nator A)r d+tas+4 "ara 9 "a!a B+dang dan 9 "a!a Sub Bag+an TU.7 LAMPIRAN

Lam"+ran 1 , Program Aud+t Int rna! RSU Purbo7ang+Lam"+ran # , (a5tar P rtan aan Aud+t Int rna!Lam"+ran , La"oran T muan Aud+t Int rna!Lam"+ran & , Program T+nda) Lan6ut Aud+t Int na!Lam"+ran ? , P !a)sanaan T+nda) Lan6ut Aud+t Int rna!Lam"+ran @ , Surat P r+nta2 9 r6a

8 REKAMAN

N(. N * +%" * # U+ i # L(" si !%# i*! # # M s!%# i*! # #

1. Program aud+t+nt rna!

Jad7a!4 ruang !+ng)u"B+dang/sub bag+anTU ang d+aud+t4s rta nama T+mAud+tor

Sub b+dang Aud+t "+2a) "+2a) ang b r) " nt+ngan

? ta2un

#. (a5tar " r+)sa

R n3ana da5tar " rtan aan Aud+tor) "ada Aud+t

Sub b+dang Aud+t dan "ara Aud+tor

? ta2un

. La"oran T muanAud+t +nt rna!

La"oran 2as+! t muanT+m Aud+tor

Sub b+dang Aud+t4Aud+t T+m Aud+tor

? ta2un

&. La"oran "rogramt+nda) !an6ut Aud+tInt rna!

R n3anat+nda)an/) g+atanda!am rang)at+nda)an " rba+)an

Sub b+dang Aud+t4Aud+t dan T+mAud+tor

? ta2un

?. La"oran " !a)sanaan t+nda)!an6ut aud+t +nt rna!

P !a)sanaan dan 2as+!t+nda)an " rba+)an

Sub b+dang Aud+t4Aud+t T+m Aud+tor

? ta2un

@. Aud+t status !og. R )aman m n !uru2) g+atan aud+t mutu Sub b+dang Aud+t4 9a.Bag+an/8anag r4 Para ? ta2un


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+nt rna! tugas tugasstru)tura! RSUPurbo7ang+

9a.B+d. dan 9a sub bag+an TU

%. Surat P r+nta29 r6a

R )aman " nun6u)anT+m aud+tor dan!+ng)u" aud+t

Sub b+dang Aud+t danT+m aud+tor

? ta2un


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LAMPIRAN 1 : PROGRAM AUDIT INTERNAL RSU PURBOWANGI

PROGRAM AUDIT INTERNAL RSU PURBOWANGITAHUN 3.

No. BAGIAN/9'GIATAN JA(WAL AU(ITOR 9'T'RANGAN

9 bum n 9 "a!a CCCCC

< DDDDDDDDDD>


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LAMPIRAN 2 : DAFTAR PERTANYAAN AUDIT INTERNAL

DA TAR PERTANYAAN AUDIT INTERNAL

BAGIAN/9'GIATAN ,TGL. P'LA9SANAAN ,

AU(ITOR ,

No. P'RTANYAAN A(A/TI(A9 9'T'RANGAN

9 bum n4 DDDDD A U ( I T O R

< DDDDDDDDD>


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SOP SPI/00/1#/001 1.2 OO @ (ar+ 1



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LAMPIRAN 3 : LAPORAN TEMUAN AUDIT INTERNAL

LAPORAN TEMUAN AUDIT INTERNALNO.

TANGGAL ,AU(ITOR ,

BAGIAN/ 9'GIATAN YANG (IAU(IT

T'8UAN , 9LASIEI9ASI8INOR , F8AYOR , F

USULAN TIN(A9 LANJUT ,

P'NG'SA-AN ,

AU(IT'' AU(ITOR 9'PALA 9A. BI(ANG/ SUB. BAGIAN. TU.

< DDDD> < DDDDDDD.. > < DDDDDDD.>


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LAMPIRAN 4 : PROGRAM TINDAK LANJUT AUDIT INTERNAL

PROGRAM TINDAK LANJUT AUDIT INTERNAL

TANGGAL ,AU(ITOR ,

BAGIAN /9'GIATAN YANG (IAU(IT

TIN(A9 LANJUT ,

S'L'SAI (ILA9SANA9AN TANGGAL ,

AU(IT'' AU(ITOR 9'PALA

< DDDDDDDDDD> < DDDDDDDDD >


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LAMPIRAN 5 PELAKSANAAN TINDAK LANJUT AUDITINTERNAL

PELAKSANAAN TINDAK LANJUT AUDIT INTERNAL

TANGGAL ,

AU(ITOR ,

BAGIAN /9'GIATAN YANG (IAU(IT

P'LA9SANAAN TIN(A9 LANJUT ,

S'L'SAI TANGGAL ,

AU(IT'' 9 "a!a B+dang C

< DDDDDDDDDD> < DDDDDDDDD >


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LAMPIRAN 6 : SURAT PERINTAH KERJA

SURAT PERINTAH KERJAN(. 333.

B rdasar)an Program Aud+t Int rna! ta2unDDDDDDD.d ngan nomor(o)um nDDDDDDDD.b rsama +n+ )am+ s !a)u 9 "a!a CCCCC m mb r+ tugas) "ada ,

1. DDDDDD.. S baga+ Aud+tor 9 "a!a#. DDDDDD.. S baga+ Aud+tor

. DDDDDD.. S baga+ Aud+tor

untu) m !a)u)an aud+t mutu +nt rna!S !an6utn a Aud+tor 9 "a!a 2arus m mbuat !a"oran " !a)sanaan Aud+t 8utu

Int rna! "a!+ng !ambat 1 8+nggu s t !a2 s ! sa+n a " !a)sanaan Aud+t ) "ada

9 "a!a CCCCC d ngan t mbusan ) "ada 9 "a!a B+dang C .9 "ada "+2a) "+2a) ang b r) " nt+ngan agar m n+nda) !an6ut+ surat " r+nta2

) r6a +n+ d ngan s ba+) ba+)n a.

9 bum n4 DDDDDDDD

9 "a!a CCCCC4

< >


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SOP SPI/00/1#/001 1.2 OO 10 (ar+ 1



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DAFTAR DISTRIBUSI

N(. S $i# #D(")*%#

Dis-+i )siN * J - #

01 8anag r P !a anan 8 d+s0# 8anag r P !a anan 9 " ra7atan0 8anag r S+st m In5oramas+ dan R80& 8anag r Umum 9 s )r tar+atan0? 8anag r 9 uangan0@ 8anag r -umas0% 9 "a!a Insta!as+ Earmas+0$ 9 "a!a Insta!as+ Laborator+um0 9 "a!a Insta!as+ Rad+o!og+10 9 "a!a Insta!as+ G+H+11 9 "a!a IG( Ra7at Ja!an1# 9 "a!a Insta!as+ B da2 S ntra!

1 9 "a!a Insta!as+ Ra7at Ina"1& 9 "a!a IPRS1? 9 "a!a Ruang Ga7at (arurat1@ 9 "a!a Ruang -anda an+1% 9 "a!a Ruang Ra2mat1$ 9 "a!a Ruang I=U1 9 "a!a Ruang 9 b+danan#0 9 "a!a Ra7at Ja!an


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DAFTAR ISI

1.1 OO...............................................................................................................................#1.# OO...............................................................................................................................1

1 P'NG'RTIAN...................................................................................................................11.1 Aud+t............................................................................................................................11.# Aud+t +nt rna!...............................................................................................................11. T+nda) !an6ut................................................................................................................1

# TUJUAN.............................................................................................................................1 9'BIJA9AN......................................................................................................................1

& TANGGUNG JAWAB.......................................................................................................1&.1 9 "a!a /9oord+nator A)r d+tas+..................................................................................1&.# 9 "a!a B+dang / 8anag r............................................................................................1&. 9 "a!a Sub B+dang Aud+t............................................................................................1&.& Aud+tor 9 "a!a............................................................................................................1&.? T+m Aud+tor.................................................................................................................#

@ PROS'(UR.......................................................................................................................#@.1 P'RSIAPAN...............................................................................................................#@.# P'LA9SANAAN........................................................................................................#

% LA8PIRAN.......................................................................................................................$ R'9A8AN........................................................................................................................


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