Question

In this case, you are an auditor who was asked by the company leadership to carry out audit procedures to the sales department (sales division). You received information that the sales department has experienced a decline in the last 2 years due to the COVID-19 pandemic which is supported by a decrease in employee relations, resulting in a shortage of employees which results in a lack of segregation of duties taking place in it.

 

 

 As an auditor, you are asked to make an audit plan that is directed to the sales department to present recommendations that can improve management management in the sales department to improve company performance with new methods.

 

 

 Make audit procedures based on the development phase of the management audit work program, where you are asked to make approaches and plans, identify problems, to recommendations and suggestions that you can provide to support activities in the sales department. Explain how you control each audit process that you carry out on the sales department to better ensure the information you provide is relevant and reliable.

 

 

 Then connect the questions above, do you think the process of preparing a preliminary audit in audit management can change over time? If there is a scope or gradual application of testing in that area, will it affect the audit planning that is prepared, so that the discussion returns to real-time redesign according to the phenomenon that occurs? Will these changes delay the time for the audit?