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Hanya selingan/intermeso tidak untuk menyudutkan pihak manapun silahkan disimak.... Waspadalah bila anda mencium bau gas di dapur anda. Tak perlu panik, hampiri tabung gas, lepaskan regulator, bawa tabung ke luar. Periksa apakah tabung mengeluarkan desis dan dari mana saja. Bila iya, biarkan tabung di tempat terbuka sampai gasnya habis. Jangan biarkan ada yang mendekat. Bila tak terdengar desis, tabung anda baik-baik saja. Mungkin ada yang lupa mematikan kompor, padahal api kompornya padam karena sesuatu sebab. Buka pintu dan jendela dapur. Biarkan sampai bau hilang, jangan menyalakan atau mematikan lampu atau apapun yang ada di dapur sampai bau hilang.  Semua berita mengenai “ledakan tabung Elpiji” tidak ada yang mengkonfirmasi ditemukan tabung yang pecah atau sobek karena isinya meledak. Tak cukup alasan bagi tabung Elpiji untuk meledak. Jutaan tabung dilempar-lempar, dipanggang terik matahari, semua siksaan ini dapat ditahan oleh baja dan las

Rasullulloh SAW mencontohkan kehidupan dunia dengan Perilaku Emat Manusia; Pertama Ada orang yang Allah berikan ilmu kepadanya, Allah juga anugerahkan harta kekayaan untuknya. Ia beramal menggunakan harta yang dimiliki dengan landasan ilmu yang dipunyai. Kedua Ada orang yang Allah berikan ilmu kepadanya, tapi Allah tak menganugerahi harta kekayaan untuknya Tercetus dalam ucapannya: Jika saja Allah anugerahkan harta kekayaan untukku, aku akan beramal sepertinya Tipe Kesatu dan Kedua di atas mendapat pahala dan setara Ketiga Ada orang yang Allah anugerahi harta untuknya, tapi Allah tak berikan ilmu kepadanya Ia simpan hartanya; tidak pula diberikan kepada yang berhak, iapun menggunakan untuk sesuatu yang bathil Keempat Ada orang yang Allah tak berikan apapun untuknya, baik ilmu maupun harta kekayaan Tercetus dalam ucapannya: Jika saja Allah berikan semua, akan aku lakukan apapun dalam bathil dan salah Tipe Ketiga dan Keempat di atas mendapat dosa s

Timang timang… anakku sayang…. Buah hati… ayahanda seorang…. Jangan menangis… dan jangan merajuk…sayang Tenanglah tenang di dalam buaian…. Betapa…. Hati takkan riang… Bila kau bergurau…dan… tertawa… Moga lah jauh dari mara bahaya…sayang Riang gembira ….sepanjang masa… Setiap waktu ku…berdoa… Pada… Tuhan Yang Maha Kuasa… Bila kau sudah… dewasa…. Hidupmu….Bahagia sentosa…. Timang-timang… anakku sayang…. Kasih hati…permata ayahanda… Tidurlah tidur…pejamkan mata…sayang.. Esok hari.. bermain kembali Untuk Anakku: Fakhri, Farhan, dan Fahmi

Di antara pintu kebahagiaan terbesar adalah do'a kedua orang tua Oleh karena itu berusahalah mendapatkan do'a itu dengan berbakti kepada mereka.... Agar do'a mereka menjadi benteng penjaga dari segala perkara yang tidak diinginkan... Ayo sambut Ramadhan dengan mohon ampun dan doa dari orang tua kita. Semoga barokah...

I bnul Qoyyim Aljauziah pernah berkata, Diantara ciri-ciri penghuni surga adalah:  Pertama…. Selalu mengingat dosa lalu beristighfar dan bertobat  Kedua…. Memelihara semua peraturan Allah  Ketiga…. Takut kepada Rabb Yang Maha Pemurah sedang Dia tidak tidak kelihat olehnya  Keempat…. dia datang kepada Allah dengan hati yang bertobat  Semua kita pasti menginginkan surga ...apapapun akan kiat lakukan untuk mendapatkannya dan berapapun akan kita bayar untuknya...

Di malam sunyi senyap dan ketika terlelap dalam tidur yang melenakan, Sahabatku mengirimkan pesan tausiyah yang menyejukkan namun menyentakkan bathin Bangun…Bangun…Bangun, Saudaraku… Lambung mereka jauh dari tempat  tidur…. Mereka tidak tidur pada waktu biasa orang tidur Untuk mengerjakan sholat malam… Mereka berdoa kepada Tuhan dengan rasa takut dan penuh harap… Dan mereka menginfaqkan sebagian dari rezeki yang Kami berikan kepada mereka Maka tidak seorangpun mengetahui apa yang disembunyikan untuk mereka Yaitu bermacam-macam nikmat yang menyenangkan hati Sebagai balasan terhadap apa yang mereka kerjakan (QS.Assajadah:16-17) Ingatlah Saudaraku…. Sesungguhnya Allah tidak melihat pada bentuk fisikmu dan wajahmu Akan tetapi Dia melihat pada hatimu (akhlakmu)

Control self-assessment (CSA) is an effective tool for improving a business’ internal controls and business processes. CSA can be implemented in several ways, but its distinguishing feature is that risk assessments and internal control evaluations are made by operational employees or lower-level managers who work in the area being evaluated.  CSA activities also have the potential to improve the efficiency and effectiveness of independent financial statement audits in response to changing demands on independent auditors. While independent auditors can benefit from CSA activities, little evidence indicates the extent to which independent auditors avail themselves of these benefits. The authors investigated the uses of CSA by independent auditors, as well as the perceptions about the value of independent-auditor involvement with CSA activities. Approaches to CSA The Institute of Internal Auditors (IIA) defines CSA as a process through which internal control effectiveness is ex

Control Self-Assessment (CSA) as a useful tool for focusing the audit. CSA may be used by management as a tool for assessing risk at a local level as a contribution to ERM throughout the organization.  CSA may be used by the auditor to help the management understand and deal with risks to their business. It may also be used to work alongside management in isolating risks in area that is due to be audited so that the audit may focuse on these risks and kick-start the CSA process that management may wish to adopt in the future. It is clear that CSA can be a very powerful technique that fits nicely into the governance, risk management, and internal control agenda. IIA guidance makes clear the benefits from a well-constructed CSA program:  A methodology encompassing self-assessment surveys and facilitated workshops called CSA is useful and efficient approach for managers and internal auditors to collaborate in assessing and evaluatin

To evaluate internal control using the COSO criteria, an auditor must evaluate soft controls like " tone at the top ", management philosophy and operating style and communications. Many soft controls are too subjective to be evaluate by an outside observer acting alone. In some cases, the onlyvalid measure of their effectiveness is employees' perceptions. For this reason, most of the new internal control evaluation practices have a strong elemnet of self-assessment.    The guiding principle is that evaluating soft controls requires a partnership between auditors and their customers. Management and/or employees must share their knowledge and perceptions openly with the auditors. Auditors must use an approach that poster openness and has the analytical discipline to turn subjective perceptions into legitimate audit evidence. The best-known self assessment practise - sometimes called "classic" self-assessment - is the Control Self Assessment (CSA) workshop. W

CONTROL SELF-ASSESSMENT (CSA) is a generic term that covers risk self--assessment (RSA), control and risk self-assessment (CRSA), and other processes whereby an organization's personnel evaluate their own risks and controls with the help of facilitators from the internal audit department.  Assessments can be performed through a series of workshops or meetings or through questionnaires and can be applied to projects, processes, business units, and functions --basically any area of a company. Whatever format is used, the goal is the same: to help organizations assess the likelihood of achieving their business objectives by using the knowledge of the workers responsible for meeting them. Self-assessment--whether it is called CSA, RSA, CRSA, or some other term--is a powerful way to gather audit information in the right circumstances. It is used when there is a need for soft control information, when the auditors want to educate others in ris

The dimensions and potential of CSA keep expanding exponentially. It's a tool for achieving attestation regarding coso controls over financial reporting. The impact of Internal Control - Integrated Framework, the coso report issued in 1992, has been extensive in the banking community. Banks with assets of more than $500 million have implemented the financial reporting category of COSO in an effort to comply with the FDIC Improvement Act of 1993, which requires external attestation regarding the existence and operation of a sound system of control over financial reporting.    The Act does not directly mandate COSO; but because COSO is the most widely recognized framework for internal control, it is the model most often adopted by banks and their auditors. Although COSO has not been as extensively adopted in other industries, its impact on internal control environments is undeniable. In a recent initiative, Departmen and or Institution used control self-assessment (CSA) to assi

CSA is a process of examining internal control effectiveness and identifying opportunities for improvement through assessment of the risks and controls within the area by staff within the area. The process can assist management to identify the areas of risk, assess the effectiveness of existing controls and if necessary implement additional or improved controls to overcome any identified deficiencies. An advantage of Control Self Assessments is that risk assessments and internal control evaluations are performed by employees working in the area being evaluated rather than by internal audit. Internal Audit resources are limited and not all areas can be reviewed every year. CSA's help management and Internal Audit gain assurance that there is a robust system of internal controls which minimise the likelihood and severity of risks within the particular area. They can also assist Audit to understand the operations, risks and controls within particul

COSO defines internal control as follows: " A Process, effected by an entity's board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories: Effectiveness and efficiency of operations, Reability of financial reporting, and Compliance with applicable laws and regulation."  The implication for internal auditors is that we must evaluate control over all three categories of objectives in order to render an opinion on "adequacy and effectiveness of overall system internal control." Internal Auditor that focus almost exclusively on financial and compliance controls --as many still do--cannot say they they are evaluating all of internal control.  The definition reflects certain fundamental concepts:  Internal controlis is a process . It's a means to an end, not an end in itself. • Internal control is affected by people. It's not merely policy manuals

If we are render a professional opinion on internal control, COSO seems to imply, we must evaluate not just the "hard" tangible control activities, but all the "soft" intangible things management uses to control the organization.  COSO tells us this includes things like: People's integrity and ethical values Management's philosophy and operating style The organization's commitment to competence The understanding and management of risk Communication  The 5 component definitions and that we must evaluate, are: Control Environment --- The core of any activities/business is its people ; their individual attributes, including integrity, ethical values and competence, and the environment in which they operate. They are the engine theat drives the entity and the foundation on which everythings rest. Risk Assessment --- The entity must be aware

Yaa Allah....  Perbaikilah untukku agamaku yang menjadi benteng semua urusanku ...dan perbaikilah duniaku yang menjadi tempat hidupku ...serta perbaikilah akhiratku sebagai tempat kembali Jadikanlah hidupku menjadi tambahan bagiku setiap kebaikan  ...serta jadikanlah matiku sebagai istirahat dari segala keburukan.  Amiin....

... Yaa Allah.. Taburilah dataran hati anakku dengan benih keimanan Agar berkecambah disini pohon ketaqwaan dan tak gersang ia menajdi gurun kekufuran Yaa Allah.. Ikatkan nafsu anakku dengan tali cintaMu Agar ia tunduk taqarrub selalu dan tak lepas kepada kasih akan duniaMU Yaa Allah.. Siramilah akal anakku dengan tafakur Agar pepohonan ilmu dan makfirah di halamnnya tumbuh subur dan tak henti membuahkan syukur Yaa Allah.. Karuniakanlah pada anakku khusyuk dan ridho Tenggelamkanlah hati anakku dalam lautan cintaMu Agar tunduk hati dan akal anakku pada kuasaMu dan dalam ridho kasihMu Yaa Allah....Sungguh aku cinta anak-anakku. Amiin.... Doa, usaha dan restu orang tua adalah kunci sukses tuk meraih harapan dan cita-cita dunia akhirat Doakan anak-anak kita lebih dari kita...Amiin