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Good Practices in Peer Review:The Joy of Peer Review
Prof. Bahrullah Akbar
Vice Chairman of SAI Indonesia
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ABOUT SAI INDONESIA (BPK RI)
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1 Headquarter Office
34 Regional Offices
7,788 Employees
Growing IT Capabilities
88 Ministries/Agencies34 Provinces
508 Regencies/Cities
115 State Owned Companies
1000+ Local Gov’t Companies
155 Billion National Budget
Audit Entities
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2
34
56
7
89
101112
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1516
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Position of SAI Indonesia
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Indonesian Constitution
(UUD 1945)
The President
The People Consultative’s
AssemblyThe Parliament Senate
The Audit Board
The Supreme
Court
The Constitution
Court
The Judicial Commission
Article28 (E)
Legal Basis of Peer Review
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Audit Standard
Audit Management Guideline
4 Lines of Defense
Core Function
Oversight Functions
Internal Independent
Assurance
External Independent
Assurance
1st
line
3rd
line2nd
lineConstitution1945
Law 17/2003 State Finance
Law 1/2004 State Treasury
Law 15/2004 Audit on The
State Fin. Management
and Accountability
Law 15/2006The Audit Board
4th
line
AuditUnits:
Audit Manager(QA)
Audit Team(QC)
Supporting Units:
Financial Controller
Security Risk Management Quality Compliance
Principal Inspectorate:
Audit Quality Institutional
Quality Internal Audit Integrity
Enforcement
External Assurance:
Public Accounting Firm
PEER REVIEW
Law 15/2006The Audit Board
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• The Financial Report of the SAI of Indonesia is audited bythe Public Accountant Firm
• The Quality Control System of the SAI of Indonesia isreviewed by other SAI member of Intosai
Audit Standard
The Quality Control System of the SAI ofIndonesia is reviewed by internal reviewerand other SAI member of Intosai
PEER REVIEW EXPERIENCE
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2004
2009
2014
2019
Foundation of The Organization
1. Law of BPK (2006)2. Audit Standard & Manual (2007)3. QA Framework (2009)4. HRM Plan (2009)
Early stage of quality frame work implementation (9 pillars)
1. Enhancement QA Function2. Implementation of Assessment Center3. Competence Based Curriculum4. Transformation of Audit Report5. Revision of Performance Audit Guideline
Implementation of 4 pillars of Quality Assurance Framework
1. Board Work Protocol 2. Investigative Audit Units (2017)3. Strategic Plan Simplification4. Friendly Staff Rotation
Dev
elo
pm
ent
Sustainable
QA Framework of BPK is broader than ISSAI 40
The QA Framework of BPK
1. Leadership
2. Ethical requirement
3. Acceptance and
continuance of
client relation
4. Human Resources
Relevant
5. Engagement
Performance
6. Monitoring
1. Independence &
Mandate
2. Leadership & Internal
Governance
3. Human Resources
4. Audit Standard &
Methodology
5. Institutional Support
6. Relationship with
stakeholders
7. Continuous
Improvement
8. Result
9. Audit Performance
ISSAI 10
ISSAI 40:
1. Experience a complex audit in a geographically spread country
2. Learn how ISSAI is adapted and implemented in Indonesia
3. Opportunities and challenges
4. Expanding government services
5. Active International Contribution to ASEANSAI, ASOSAI, INTOSAI
Mutual Benefit of Peer Review
1. Experience of 3 times peer reviewed (ANZ, ARK and NIK)
2. Adopted and adapted ISSAI
3. Environment: Biggest SAI in South East Asia (6,350
employees, 34 Rep Offices)
IT growing environment
4. Conduct 3 types of audit
5. International experience (ASEANSAI, ASOSAI, INTOSAI, Audit of IAEA)
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SAI Indonesia Your SAI
Foresight
Increasing Insight
Enhancing Economy, Efficiency, Ethics, Equity and Effectiveness
Assuring Accountability
Enhancing Transparency
Combating Corruption
The Accountability Organization Maturity Model
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3 types of audit
Financial Audit
Performance Audit
Special Purpose Audit
Investigative Audit Unit
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Raja Ampat – West Papua
Tanah Lot – Bali Tanjung Puting National Park – BorneoToba Lake – North Sumatra Borobudur – Central Java
Java
Borneo Papua
Bali
Sumatra
Consider the mutual benefit of peer review as Reviewer and Reviewee
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Ďakujem
Terima Kasih
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