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UNDERSTANDING AUDIT
Developed and implemented audit because the audit provides many benefits to the business world. Pelaksaanaan audit has different purposes, according to some objective audits are:
1. Control Assessment (Appraisal of Control)
Operational checks related to the administrative control of all stages of company operations that aim to determine whether existing controls have proven adequate and effective and achieve corporate goals.
2. Performance Appraisal (Appraisal of Performance)
Assessment, Implementation and Operations and results. Assessment begins with collecting information and quantitative information to assess the effectiveness, efficiency and performance ekonomisasi. Further assessment into information for management to improve company performance.
3. Helping Management (Assistance to Management)
In the examination of the operational and compliance audit is more directed to the interests of management to performansinya. And the result is recommendations on improvements needed to the management.
Benefits audits are grouped into three basic groups that enjoy the benefits of the audit, namely:
A. For the audited Party
1. Adding Credibility of financial reports so that reports can be trusted to interests outside entities such as shareholders, creditors, governments,
and others.
2. Prevent and discover fraud committed by the audited company's management.
3. Base that can provide more reliable for the preparation of the Tax Notice submitted to the Government.
4. Opening the door for entry-funding sources from outside.
5. Disclose errors and irregularities in the monetary financial records.

B. For other members of the business world
1. Provided a more convincing the creditors or vendors for credit decisions.
2. Provided a more convincing to the insurance company to settle a claim for an insured loss.
3. Provide a reliable basis for investors and potential investors to evaluate investment performance and management boards
4. Provide an objective basis to the trade unions and the audited party to resolve the dispute regarding wages and benefits.
5. Provide an independent basis to the buyer and seller to determine the terms of sales, purchase or merger of the company.
6. Provide a better basis, convincing to the customers or clients to assess the profitability or the profitability of the company, its operational efficiency, and financial condition.

C. For government agencies and people in the field of law
1. Provide additional independent assurance about the accuracy and reliability of financial reporting.
2. Provide an independent basis to those engaged in law to manage the estate and property deposit, solve problems in bankruptcy and insolvency, and determine the implementation of treaty alliances with the way it should.
3. Decisive role in achieving the objectives of Law Social Security.

AUDIT MANAGEMENT
Management audit is often interpreted as the operational audit. Simple understanding of the management audit is an investigation of an organization in all aspects of management activities from the highest to the bottom and making audit reports on its effectiveness or in terms of profitability and efficiency of its business activities. While a simple understanding of operational audit is a description of systematic corporate activities in relation to the purpose to see, identify improvement opportunities, or develop recommendations for improvements. Clearly these two similar terms for management checks carried out during operation management.
Understanding management audit is implied in the definition of academic circles. Here are some definitions according to Holmes and Overmyer (1975): "The management audit means the examination and evaluation of all information gathering functions and all phases of management functions and activities, in order to ascertain if the operating are conducted in a effective and efficient manner."

The above definition in translation as follows:
Management audit includes research and evaluation of all the functions of management, to ensure that the implementation of the company's operations have been carried out in a way that effectively and efficiently.

While the American Institute of Certified Public Accountant /
AICPA:
"Management audit is a systematic review of the organization's activities or of a stipulated segment of them, in relation to specified objectives for the purpose of:
• assesing performance
• Identifying opportunities for improvement
• developing recommendations for improvement
or further action "

These definitions in translation is the examination of management is a systematic review of the activities of an organization, or a particular segment thereof, in relation to a particular purpose, with a view to:
• Assessing the activities
• Identify various opportunities for improvement
• Develop recommendations for improvement or further action.


Collected from the definition of the acquired some characteristics of management checks are:
1. Provide information about the effectiveness, efficiency and operational ekonomisasi to the management company.
2. Assessment of effectiveness, efficiency and ekonomisasi based on certain standards.
3. Audit directed to the operational part or all of the organizational structure.
4. These audits can be done by the accountant and not an accountant.
5. A management audit recommendations to management improvement.

Management Audit Needs
Companies should be aware of signals that indicate the need to carry out management audits.
Here are some signals are:
1. Decline in corporate profits continuously and significantly. Audit management to find the causes and solutions such as the cost is too high or the price to be increased.
2. Turnover Human Resources (HR) high. This indicates inefficiency in the management of human resources, perhaps in terms of compensation or work situation.
3. Sense of high demand and urged the management to gain confidence in the effectiveness, efficiency and management of the company including ekonomisasi accuracy of reports received.
4. Performance or the performance of some or all of the departments under the standard. Standards can be referred to the company regulations, corporate standards, industry standards and practices (ISO 9000), the principle of organization and management, and the principles of healthy practices.
5. Audit Acquicition will admit that when other sisiperusahaan.
6. Other special operational problems that are difficult to solve by management.

INTERNAL AUDIT
Internal Auditing is one of the elements than the guided supervision by manejemen, with the main function is to assess whether internal controls had been running as expected.

Internal Auditing function is:
1. Discuss and assess the implementation of good control and accuracy of accounting, finance and operations.
2. Make sure the implementation in accordance with policies, plans and procedures established.
3. Assured if the wealth of the company / organization accounted for properly and safely guarded against any possible risk of loss.
4. Assured level of trust accounting and other means developed in the organization.
5. Assessing the quality of implementation of tasks and responsibilities that have been imposed.
From the explanation above, that the objectives and the extensive internal investigation in helping all members of management in the performance of its duties effectively by providing objective data about the results of the analysis, assessment, recommendations, and comments on the activities examined. Therefore the internal auditing should consider all stages of corporate activity which he can provide his services in the context of achieving tujauan company.
The purpose of the Internal Auditing dikemukanan by other experts are:
1. Help management to get the administration's most efficient companies with operations includes corporate policy.
2. Determining the truth of the financial data created and effectiveness of internal procedures.
3. Provide and improve inefficient work.
4. Make recommendations necessary changes in several phases of work.
5. Determining the extent of protection of records and property security company against fraud.
6. Determining the level of coordination and cooperation of management policies