Lingkup ICoFR
PAT ICoFR memakai Audit Universe ICoFR sebagai baseline. Bobot pengendalian & risiko, tema audit, manning, serta workflow approval mengikuti aturan lingkup ICoFR.
Perencanaan Audit Tahunan — lingkup ICoFR
| ID | Unit | Tema | Objek | Anggaran | Status | Update |
|---|---|---|---|---|---|---|
| PAT-2026-ASQ | ASQ | ICoFR Continuous Assurance | 8 | Rp 1,1 M | Review | 15 Jul 2026 |
| PAT-2026-ICOFR | ASQ | ICoFR ITGC Control Testing | 6 | Rp 890 jt | Final | 02 Agu 2026 |