Biasaudit

Biasaudit is a term used in Indonesian-language contexts to refer to routine or regular audits conducted to assess an organization's adherence to financial, operational, and compliance controls. It encompasses internal and external audit activities aimed at providing assurance to management, boards, or regulators that processes function as intended and risks are being managed.

The word is a compound of biasa, meaning ordinary or routine, and audit, referring to systematic examination. In practice, biasaudit is used to describe ongoing or scheduled review activities rather than a single, special investigation.

Biasaudit can cover financial reporting, governance, risk management, and compliance with laws and policies. It is applied in corporate, government, and nonprofit sectors, with internal audits focusing on control improvement and external audits providing independent verification of statements and processes. The concept emphasizes ongoing monitoring and improvement rather than one-off discovery of issues.

Typical steps in a biasaudit include planning, obtaining and evaluating evidence, testing controls, documenting findings, reporting to stakeholders, and following up on corrective actions. Practices are guided by professional standards and local regulations, and the depth of review is determined by risk assessment, materiality, and organizational objectives.

Limitations arise from scope, evidence availability, and management's cooperation. The outcome is a report with observations, recommendations, and, where appropriate, quantified risk assessments. Effective biasaudit supports accountability and governance but does not guarantee the absence of all irregularities.

See also: auditing, internal audit, external audit, governance, risk management.