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    RudiSetiadi 16AKJ ManagementAudit

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    Rudi Setiadi
    Our review at Pasundan University showed that there were no standards set for copier use across departments. Each department was allowed to acquire and use copiers as desired. Cost analysis found that the printing department could reproduce over 25 copies for IDR 150 each, while copier leases cost IDR 3 per copy. Observations showed over 50% of department copies exceeded 25. By requiring departments to send larger jobs to printing, it was estimated the university could save at least IDR 25 million annually.

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    RudiSetiadi 16AKJ ManagementAudit

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    Rudi Setiadi
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    Our review at Pasundan University showed that there were no standards set for copier use across departments. Each department was allowed to acquire and use copiers as desired. Cost analysis found that the printing department could reproduce over 25 copies for IDR 150 each, while copier leases cost IDR 3 per copy. Observations showed over 50% of department copies exceeded 25. By requiring departments to send larger jobs to printing, it was estimated the university could save at least IDR 25 million annually.

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    Our review at Pasundan University showed that there were no standards set for copier use across departments. Each department was allowed to acquire and use copiers as desired. Cost analysis found that the printing department could reproduce over 25 copies for IDR 150 each, while copier leases cost IDR 3 per copy. Observations showed over 50% of department copies exceeded 25. By requiring departments to send larger jobs to printing, it was estimated the university could save at least IDR 25 million annually.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    72 views2 pages

    RudiSetiadi 16AKJ ManagementAudit

    Uploaded by

    Rudi Setiadi
    Our review at Pasundan University showed that there were no standards set for copier use across departments. Each department was allowed to acquire and use copiers as desired. Cost analysis found that the printing department could reproduce over 25 copies for IDR 150 each, while copier leases cost IDR 3 per copy. Observations showed over 50% of department copies exceeded 25. By requiring departments to send larger jobs to printing, it was estimated the university could save at least IDR 25 million annually.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 2

    Rudi Setiadi (164020191) – 16 AKJ

    Case 2 : Auditing The Uses Of Equipment : A University A Corporation

    Our review at Pasundan University showed that no standard for maximum and minimum office copier
    standards allow been set by the comptroller’s office. The comptroller’s office standards allow each
    academic department and each administrative division to acquire and use its own office copying
    machine for any activity it so desire.

    Cost in the printing department show that they can reproduce copies above 25 at a cost IDR 150 per
    copy, lease cost on copiers run about IDR 3 per copy, we observed each department’s usage of its office
    copier. In almost 50% of the cases, the department ran more than 25 copies.

    We determined that if the comptroller’s office standards require that the individual departments and
    divisions send to the printing department all request for duplications or more than 25 copies, at least IDR
    25.000.000,- could be saved by the university each year.

    Task Performed

    1. In each of the following audit scenarios determine whether the audit is and Management Audit or
    Performance Audit.

    In the scenario above, the case is classified as a Management Audit because the case is talking about
    how the activity at Pasundan University especially about duplicating activity in each department and
    each administrative divisions.

    2. State the audit objective for each of the audit scenarios. Label the condition, the criteria, the causes
    and the effects for each of the audit scenarios.

    Condition :

    - The comptroller’s office allow each academic department and administrative division to use it
    own office copying machine

    Criteria :

    - There is no standard maximum and minimum office copier standards allow been set by the
    comptroller’s office at Pasundan University.
    - Cost in the printing department is IDR 150 per copy if there is above 25 copies
    - Cost of lease copiers is IDR 3 per copy

    Causes :

    - Each department and each division of Pasundan University used their own office copying
    machine for any activity it is desire

    Effects :
    - Inefficiency especially in the cost of using office copying machine
    - Ineffectively when one department (printing department) is not properly utilized

    3. How where these audit started? How the information from the preliminary phases was used to
    develop the audit objective.

    It’s started from review that comptroller’s office allow each academic department and each
    administrative divisions to use their own office copying machine, and also there is no standard limit for
    using office copier allow by comptroller’s office. Next review is to find out how much cost in the printing
    department. The case showed that in the printing department, cost of the copies where above 25 is
    about IDR 150 per copy with lease cost on copier is IDR 3 per copy. In almost 50% of the case, more than
    25 copies produced by each department. After further calculating the cost of using office copying
    machine from each department and each administrative, if they are send a request for duplications to
    the printing department and also if the comptroller’s office require that, the university could be save IDR
    25.000.000,- each year. This is more effective, efficient and also economic.

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