Pergertian Audit

Definition and Types of Audit

Audit or investigation in the broad sense of a meaningful evaluation of the organization, system, process, or product. Audit carried out by the competent, objective, and impartial, called auditors. The goal is to verify that the subject of the audit has been completed or run in accordance with standards, regulations, and practices that have been approved and accepted.

Financial Audit
Financial audit is the audit of the financial statements of the company or organization that will produce a third-party opinion on the relevance, accuracy, and completeness of the reports.
Financial audits are generally conducted by a company or an independent public accountant must follow accounting principles generally accepted. Many companies hire internal auditors to focus on the implementation and supervision of company operations to ensure compliance with organizational policies.

Operational Audit
Operational Audit is a review of any part of the organization's standard operating procedures and methods are applied to an organization with the aim to evaluate the efficiency, effectiveness, and economy (3E).

Compliance Audit
Compliance Audit is a work process that determines whether the audited party has followed the procedures, standards, and rules imposed by the authorities.

Investigative Audit
Investigative audits are: 1. "A series of activities to recognize (Recognize), identifies (identify), and test (examine) the details of information and the facts are there to uncover the truth in order of evidence to support legal proceedings over alleged financial irregularities that could harm an entity (company / organization / country / region). " 2. "A search for the truth, in the interest of justice and in accordance with specification of law" (in common law countries)
Thus, it audit is a series of activities pertaining to:

1. The process of evidence collection and evaluation
2. Information that can be measured. Evaluated the information is information that can be measured. Things that are qualitative in nature should be grouped in groups that are scalable, so it can be judged by the size of the clear, for instance Excellent, Good, Fair, Not Good, and Not Good to the size of clear criteria.
3. Economic entity. To confirm that the audited entity that is, either the Company, Division, or the other.4. Done by someone (or several people) who are competent and independent auditors referred to as.5. Determine the suitability of the information with the criteria deviations were found. Determination must be based on a clear measure. That is, by what criteria it is said to diverge.
6. Report the results. The report contains information about the suitability of the information and criteria tested, or tested by a mismatch of information criteria and the facts show the inconsistency. 

source : wikipedia
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