The Auditors Value And Modifying Behavior Accounting Essay

This instance happened in the organisation of internal audit Bank Mega, which is called SKAI abbreviation of “ Satuan Kerja Audit Intern ” , the job growing in this organisation before I was appointed by the proprietor of PARA group to be Chief of Internal Audit ( Head of SKAI ) as replacing of old Head of SKAI.

Before I joined in Bank Mega, I was Vice President in PARA group ( Holding Company ) that my chief undertaking is to analyze, to command and to oversee the subordinates company whether their comply or non with all of the way from Mr. Chairul Tanjung, the proprietor of PARA group.

The Bank Mega is one of our company that is turning really antic, but at the other side so many crisis such as Asia crisis in 1997, Sub Prime Mortgage crisis in 2008 and the latest Europe shortage crisis entered in our planetary economic, which might be consequence in our Group company particularly Bank Mega.

As of the Globalization status and the Regulation of Banking system in our county is really tight by the Central Bank ( Bank Indonesia ) , I had a challenge as replacing of my place from the Keeping Company ( PARA Group ) to be Chief of Internal Audit at Bank Mega, for holding advantage of Bank Mega.

The challenge occupation in Bank Mega is to beef up the internal control of Bank Mega, that is include to reorganise, to reconstitute, to actuate and to develop the internal audit system that could hold give some recommendations to direction in order to forestall the organisation face the complicated of banking activities and the uncertainnesss of our Global economic today.

The Auditors value and modifying behaviour

As a map of the Internal Audit, which is hearers have an authorization to inspect and to make scrutiny to all activities of the concern unit an others as their duty, and the internal hearer could hold a right to utilize some tools and technique in order their audit accomplished.

Since there have rights in the organisation, some of the hearers regulation is non reflected their good value and behaviour to give advantage recommendation to the company, even though they conduct the audit.

The value of hearer is non every bit good as direction expect, in making audit in the field whether in the subdivisions or the divisions, the Internal hearers as expression like a police officer and their behavior different from one hearer with the others, they do n’t hold criterions, in contrast with the direction expect with the complicated of banking system activities and uncertainness environment of globalisation fiscal system.

Besides that many of the internal hearers in lower degree do n’t hold high motive to make their occupation every bit best as they can, others they look making their occupation but factual they are non making that or merely as a common but ne’er give benefit in their best attempt to the Bank Mega. Even in the in-between Manager such as two of section caput which is his name is Trigunadi and Budi Eka, both of them already have been working more than ten old ages nevertheless they had n’t given value added to the company, and even their motive in below criterion as they were in in-between direction degree.

Some of the value and behaviour that sighted of internal hearers as reflected below ;

A Staff at lower degree ( an hearers )

An hearers making their occupation merely as an duty as an employee that have been paid monthly and ne’er understand why they were executing an audit to concern unit or subdivisions, the impact of they do n’t understand the end of audit is the consequence would be non maximise as to be value added for the subdivisions or concern unit that they did an audit and that would be inefficient caused of the cost of transit and adjustment if the subdivisions in the other metropolis.

The hearers in the lower degree would be faced of their trust to the company which is in their perceptual experience that they are merely a 2nd category in the organisation, they think as an hearers merely an support unit non as an of import unit, as an support unit was reflected built-in with their wage and occupation rubric, largely of the internal hearers salary really low and some of them in occupation rubric is as a junior clerk.

Another bad perceptual experience is growing because some of the hearers came from the concern or subdivisions which bad public presentation, if person does n’t execute in the concern unit or subdivisions, there would be chance to alter their place in internal audit unit ( SKAI ) .

All of the state of affairss made largely internal hearers have bad moral and low motive to accomplish what that they should make as internal hearers.

Department caput Trigunadi and Budi Eka

Both of the section caput had already been working in Bank Mega more than 10 old ages, when I was at first clip arrive to the internal audit ( SKAI ) , both of them look like does n’t welcome to me, they are non truly bespeak as they do n’t wish new caput of internal audit in SKAI nevertheless in all meeting with them they ne’er give any suggestion to the organisation, even that the ever maintain silent.

Performance in the workplace, both of them merely give neither good nor bad public presentation, some of their subsidiary had talk to me that Trigunadi and Budi Eka ne’er had given them any way when they were audited at braches or concern unit, particularly if they faced job in the audit field such as the information is really slow to hold or the people of the subdivisions or concern indicate garbage with the audit squad that enter to their office, or another proficient issue in the procedure of audit.

At the some point, I already inquire both of them of the state of affairs nevertheless they still indicate that they are right and ne’er do incorrect, even they are quite disposition with petition to me to hold another alter their occupation to another division.

Some of the subdivisions that have been visited by them in audit procedure told me about squad audit that they lead which is some clip undiscipline in the office hr, they normally arrived at the subdivision office in the forenoon at 10 am unless the office hr at 08.30 am.

Sometime in the staff meeting, both of them had chesty attitude when another participant of the meeting told them to make audit in incorrect manner, and to ensue in the environment of the meeting in bad ambiance.

II. Action and Reflection

Since this state of affairs that I faced as a new Chief of Internal Auditor at Bank Mega, I have already analysis the root cause of those state of affairss as follow ;

Lack of the value of internal Hearers

As analysis of the value of internal hearer, there is some findings that the internal hearer have less of proud to be as an internal hearers, this state of affairs might be cause of the former caput of internal audit ( SKAI ) have deficiency of socialize the of import point of the internal audit map as an Independent Unit that could give the direction value as an adviser in term to forestall the company in making concern comply with the Good Corporate Governance ( GCG ) that would increase the value added to the company.

Lack of motive among internal hearers

Since holding good motive among internal hearers, there should be some altering in paradigms of all internal hearers, as mentioned above the function of the former caput of internal hearers is a cardinal rule point for holding good motive among internal hearers. Another issue that exist in the organisation is last clip the public presentation of the internal hearers non based on the public presentation of each hearer but based on the connexion or how closed one hearer to the caput of internal hearer.

Management perceptual experience of internal hearer should be changed

The map of internal audit as a independent unit in the company is really of import which is we could give the recommendation to the direction without struggle of involvement, hence the direction should alter their perceptual experience and more appreciate to the audit studies with the follow up and betterment in the internal control system.

Lack of Leadership

As I mentioned before, one of of import cardinal success point in the internal audit organisation is the leading of the caput of internal audit, some of the internal hearers have decrease in value and motive of their map caused of there is non leading in internal audit organisation.

Felling in comfort of the section caput

Another trigger that caused some job that is comfort zone that already exist among the section caput, in the instance of reluctant of both the two of section caput could be solved if they realized that everything is altering and clip run really fast. And if they do n’t desire to be altering that would be some countenance to them in term of organisation function and policy.

III. Recommendation

As of the analysis as above, I would some action to work out the job instance in our organisation as follow ;

In concurrence of addition value of the internal hearers, by the Maslow Model Hierarchy of demands theory, an internal hearer demand to societal demands such as fondness and a sense of belongingness, in order to carry through the societal demand we have to pass on sporadically in the internal meeting to the all internal hearer for cognizing and understanding their demand, outlook or even job that they face every twenty-four hours as an internal hearers. The value should be increased and more of import as an internal hearers is Integrity and independent, without this value they could n’t give value added to the company, because the merchandise of an hearer is an nonsubjective and independent sentiment or recommendation.

In order to actuate hearers, as the Maslow Model Hierarchy the hearers need of the physiological demands such as for biological care ; nutrient, H2O, sleeps etc. we should take some policy in correlativity of motive such as an addition of the wage based on the public presentation and better the bearer way of an hearers.

As acknowledgments to the best public presentation of an internal audit, there will be wages that straight impact to the individual such as addition the salary or promotion their place or even preparation as a soft inducement.

In portion of direction perceptual experience, I should carry on a meeting with the board of managers on a regular basis, for acquiring same perceptual experience about our occupation and map, so in the future direction should cognize that how of import the audit map for holding the independent sentiments or decisions about any affair in the company.

For decide the absence of leader, I will make as a leader that I will give waies, decision, and rectification to the direction, the function of leader should be exist in the organisation and the internal hearers would give attending to new leader.

As the another point we should take is to pass on with two of section caput that the universe are altering, and they should acknowledge whether like or non that the caput of internal audit already alteration and if they should follow the way or they would confront the countenance.

IV. What I learned or lessons from the instances

The lesson that I have learned from the instance of job that as a human behaviour in organisation, every internal hearers have different value of each person, one have value more nonsubjective, another one unity or other possibly more household oriented, nevertheless all should be respect about each value.

As an organisation of internal hearer, we should make a value that fit our end so we could give benefit to the company and give the value added, the value should hold as an hearer is Integrity, Independent, and Objective.

Besides value, another of import is every hearer have a demand as Maslow ‘s hierarchy of Need Theory, an hearers need lower-order demands such as Physiological or endurance, safety and security, and societal demand which is would drive their motive and value to the company, other have a demand for security and safety in their life.

Another lesson, in the company there should be rigorous regulation of enforcement and besides effectual wages based on public presentation orientation, include the public presentation assessment based on the consequence oriented.

The of import thing for holding accomplishment in the organisation is there should be a leader that could be give way, protection, orientation, direction struggle and determining norm to company in order to carry through the end, as a leader I should hold a item cognition of all the members of an internal hearers include what their face a job for holding a good determination.