������

UNAIR NEWS – Through the open assembly of ������ held in Garuda Mukti Hall on May 24, in Management Office Building Campus C, UNAIR Rector inaugurated three professors. One of them was Prof. Dr. H. Widi Hidayat, SE., M.Si., Ak., CA., CMA., a Professor of Accounting.

Prof. Widi is 457^th professor since UNAIR establishment and 165^th since UNAIR became a PTN-BH. With two other professors, Prof. Widi delivered his scientific oration on “Entity Performance Optimization through Internal and External Audit Synergy”. He explained some differences between internal and external audit from some aspects.

“Some of the aspects are consumers, focuses, orientations, courts, cheat, freedom and activities,” he explained.

The 21^st professor of Faculty of Economics and Business also explained some roles internal auditors. Besides being a problem solver, audit also plays roles as conflict control, as interviewer, negotiator and communicator.

“Those roles should be understood, because auditor needs special measures dealing with the management. Auditors should develop good interpersonal relations,” he said.

The man born in Karanganyar also emphasized the importance of auditor’s role in creating synergy between the internal and external audit. Widi always focuses on that matter. In his opinion, synergy can be done in some forums established to actualize the synergy.

“The objective of the accounting information and communication system of an entity is to start, record, process and report transactions happening in the entity and maintain the accountability of relates assets,” he affirmed.

In the end of his oration, Widi emphasized the importance of Government Internal Supervisory System (SPIP). There is a sense of urgency to reinforce the roles of Government Internal Supervising Authority (APIP) and improve the synergy with internal and external audit.

“It was caused by supervisory problem on the finance and government performance which have not been optimal,” he added.

Prof. Widi also added that in SPIP Act, the roles and functions of internal auditor are clear. An internal supervisor according to Prof. Widi must be able to show finance problem in the audit report and reveal and give follow ups.

“An internal auditor is independent if found something in the audit and reported it in the audit report ,” he stated.

Author: Nuri Hermawan

Editor: Defrina Sukma S