Audit In Exploration And Production Industry

Instructor by: Dr. Ir. Drs. Herianto, Msc.

20 – 23 Mei 2014, Jogjakarta Plaza Hotel, Yogyakarta OUTLINE MATERI A. Introduction

1. Origins and purpose of audit
2. Audit types

B. Audit concepts

1. Independence - its application in different types of audit
2. Controls - objectives of controls and their application
3. Risk assessment - techniques to determine audit priorities

C. Audit techniques

1. Audit preparation and planning - to ensure an effective audit
2. Testing/sampling -techniques to verify accounts and controls
3. Interviewing techniques
4. Flowcharting techniques and their application
5. Reporting
6. Team management - to ensure resources are used effectively

D. Internal Audit

1. Developing a model of internal best practice
2. Contract audits
3. COPAS AG - 9 & 11

E. Production-sharing contracts audit

1. Background
2. Key aspects of audit

F. Joint-venture audit

1. Developing a model of joint-venture audit best practice
2. The audit cycle - planning, implementation, results, reporting
3. Joint-venture accounting and the major audit issues that arise
4. Multi-venture audits
5. UKOOA SOAP 2

TRAINING METHOD Presentation Discussion Case Study Evaluation FACILITY Training Kit Handout Certificate Lunch + 2 X Coffee Break Souvenir PELATIHAN LAINNYA