Page 174 - SUSTAINABILITY ISSUES & COVID-19

Kebijakan dan Prosedur KAP YES NO N/A Keterangan Penerapan SPM KAP X pada KAP X
Perusahaan harus mengkomunikasikan setidaknya setiap
tahun hasil pemantauan sistem kontrol kualitasnya
kepada mitra perikatan dan individu lain yang sesuai
dalam perusahaan, termasuk kepala eksekutif perusahaan
atau jika perlu, dewan pengelola mitra. Komunikasi ini
harus memadai untuk memungkinkan perusahaan dan
individu-individu ini untuk mengambil tindakan yang KAP X merupakan sebuah KAP kecil sehingga
cepat dan tepat jika perlu sesuai dengan peran dan v tidak memiliki perikatan audit perusahaan
tanggung jawab mereka yang ditentukan. Informasi emiten
yang dikomunikasikan mencakup: (a) Deskripsi prosedur
pemantauan yang dilakukan. (b) Kesimpulan diambil dari
prosedur pemantauan. (c) Apabila relevan, uraian tentang
kekurangan sistemik, berulang atau signifikan lainnya
dan tindakanyang diambil untuk menyelesaikan atau
mengubah kekurangan tersebut
Staf yang memiliki tanggung jawab atas
Kebijakan dan prosedur penelaahan atas pengendalian pengendalian mutu melaksanakan konsultasi
mutu mencakup beberapa hal yaitu konsultasi hal penting hal penting dengan rekan perikatan, informasi
dengan rekan perikatan, informasi penting atas laporan v penting atas laporan keuangan yang akan
keuangan yang akan diterbitkan, penelaahan dokumen diterbitkan, penelaahan dokumen perikatan.
perikatan serta evaluasi terhadap suatu kesimpulan namun, evaluasi atas kesimpulan ditangani
langsung oleh Rekan KAP X
4.1.7 Monitoring
Documentation is kept for a certain period. This is to enable KAP to evaluate KAP compliance with the company’s
internal control system, this is also required by professional standards, laws and other regulations.

KAP X only has an admin staff who is in charge of carrying out administrative functions in the company, but there is no
special staff or division to maintain company documentation. Until now, documentation of each engagement with the
client is kept by each person in charge of carrying out the engagement with the client.

Based on the results of documentation and interviews conducted, KAP X has not implemented an index system for
document storage. Back up - data is not routinely carried out by KAP X personnel so that if there is a loss or damage to
the laptop, important work data will be lost.

5. CONCLUSION

The Quality Control System is designed to provide sufficient confidence that the actions carried out by KAP X are in
accordance with ISQC1, professional standards, regulations, and applicable laws, only because KAP X is a small KAP
so that the implementation of communication is informal and still lacks important documentation. owned by KAP
X as evidence that KAP X has implemented a policy or procedure. In addition, the KAP X quality control policies and
procedures are not clearly separated.

The design of SPM policies and procedures provides clear guidelines for KAP X personnel to act in accordance with
the objectives that SPM wants to achieve. In the analysis and discussion in CHAPTER 4, the design of policies and
procedures is expected to be able to solve various problems, especially problems related to the quality of reports
produced by KAP X. Policies that are not in accordance with the capacity of KAP X are removed from the manual of SPM
KAP X, as well as policies and procedures in Initially it was not clearly separated, became more systematic, understood,
and obeyed by all KAP X personnel.

The policies and procedures designed in Chapter 4 require special personnel to evaluate compliance. These policies
and procedures require the support of all personnel so that they can be implemented, especially KAP X Partners who
have the responsibility of building an internal culture that cares and promotes quality in each engagement.

The checklist table becomes a framework for analyzing the suitability of KAP X policies and procedures and can be used
by other small KAPs who want to design policies and procedures.

The following is a summary of the barriers to Individual and Alternative KAP that can be implemented by KAP in order
to comply with the elements of quality control of ISQC-1:

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