Page 127 - Modul CA - Sistem Informasi dan Pengendalian Internal (Plus Soal)

SiStem informaSi
dan Pengendalian internal

Required:

Assume you are a state auditor for the State of Texas and you are assigned to deal with this case (counties are
subdivisions of the state). Complete the following:

1. Identify the internal control weaknesses that appear to be in the Tax Assessor-Collector’s office. What types
of recommendations would you make to improve the identified weaknesses.
2. What “red flags” could you note, based on the above information, that could arouse suspicions that some
type of fraud or embezzlement could have been occurring? Why do you suppose that the employees within
the county office failed to place much emphasis on these “red flags”? As a state auditor, what would you
recommend to try to prevent future occurrences of this situation?
3. In conducting the audit of this county office, which of the auditing standards would be applicable in this
situation (i.e., GAAS, GAO “Yellow Books’ standards, IIA standards, etc.). What accounting standards, if
any, would be applicable for this county office?
4. As a state auditor. what would be your audit objectives in an audit of a county tax collector’s office? Based
on these objectives, what procedures would you recommend using to achieve these objectives?
What type of guides or other literature could you search to help you in determining the necessary procedures?
5. Prepare a graph (bar graphs xy format, etc.) to compare the known funds claimed by the Wilsons versus the
withdrawals made against the joint bank account. What does this graph suggest to you? (Note: If possible,
it is recommended that you do the graph using appropriate computer software.)
DOKUMEN
6. Dr. Charles Wilson, in his defense, argued that he was unaware of the embezzlement being perpetrated by
his wife. What information can you determine from the case to refute his argument?
7. It appears that this county office did not have an internal auditor on its staff. In fact, the state did not
conduct any audit work until the embezzlement was discovered. Do you think that an internal auditor
might have been able to uncover this fraud? If so, how do ou think that the internal auditor would handle
IAI
the situation?

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