Perencanaan Program Audit Internal Stock Opname Studi Kasus PT Z sebagai Upaya Deteksi Human Error dan Pencegahan Kecurangan

Abstract

Penelitian ini bertujuan merancang program audit internal stock opname berbasis risiko pada PT Z, sebuah perusahaan properti yang menjual unit rumah dan ruko dengan skema pembayaran KPR, hard cash, dan soft cash. Pola soft cash dinilai paling berisiko karena tidak diawasi pihak ketiga dan banyak unitnya belum dihuni. Audit stock opname selama ini hanya dilakukan oleh Divisi Teknik dan RENWAS tanpa auditor internal. Penelitian dilakukan dengan metode kualitatif dan pendekatan deskriptif analitis. Perencanaan audit meliputi panduan pelaksanaan, prosedur, dan program audit yang disusun dalam lima tahap: identifikasi risiko, penilaian risiko, ruang lingkup prioritas, pelaksanaan audit, dan evaluasi. Audit dirancang dilakukan selama 32 hari oleh 33 auditor. Hasil audit diklasifikasikan berdasarkan temuan fisik, administratif, risiko tinggi, dan penyalahgunaan, serta dijadikan dasar bagi manajemen untuk tindakan korektif. Audit internal diharapkan menjadi mekanisme preventif terhadap deviasi, human error, dan fraud.

This study aims to design a risk-based internal audit program for stock opname at PT Z, a property company that sells residential and commercial units through KPR (mortgage), hard cash, and soft cash payment schemes. The soft cash scheme is considered the most vulnerable due to the absence of third-party supervision and the large number of unoccupied units. Stock opname has so far only been conducted by the Technical and Planning Divisions without the involvement of internal auditors. The research was conducted using a qualitative method with a descriptive-analytical approach. The audit planning includes implementation guidelines, procedures, and an audit program structured into five stages: risk identification, risk assessment, determination of priority scope, audit execution, and evaluation. The audit is designed to be carried out over 32 days by 33 auditors. Audit findings are classified into physical, administrative, high-risk, and misuse categories, and serve as the basis for management's corrective actions. Internal audit is expected to act as a preventive mechanism against data deviation, human error, and fraud.