PRAKTIK PEMBINAAN & PENGAWASAN INTERN PADA PEMERINTAH DAERAH PROVINSI JAWA BARATInternal Audit Practice in West Java Provincial

Government

Presented by:

Dr. H. MOHAMAD SOLIHIN, M.Si.Inspector of West Java Province

Brazil – Indonesia IA-CM Visiting Tour

26th April 2018

3

IAC

M

3

IC

POKOK BAHASAN-CONTENTS-

ORGANISASI INSPEKTORATInspectorate Structure & It’s Main Tasks

MENUJU LEVEL 3 KAPABILITAS APIPToward Level 3 of the Internal Audit Capability

DAMPAK KAPABILITAS LEVEL 3 /KONTRIBUSIThe Impacts of Level 3 IA Capability / The Contributions

A

B

C

ORGANISASI INSPEKTORATInspectorate Structure & It’s Main Tasks

A

Inspectorate Structure

4

INSPEKTUR

Inspector

SEKRETARIS

Secretary

SUB BAGIAN

PERENCANAAN DAN

PELAPORAN

Planning & Reporting

Division

INSPEKTUR PEMBANTU

BIDANG PEMERINTAHAN DAN

KESEJAHTERAAN MASYARAKAT

Deputy Inspector of

Bureaucracy & Public Welfare

SUB BAGIAN KEUANGAN

DAN ASET

Finance & Assets Division

SUB BAGIAN

KEPEGAWAIAN DAN UMUM

Human Resources &

General Affair Division

INSPEKTUR PEMBANTU

BIDANG PEREKONOMIAN DAN

PEMBANGUNAN

Deputy Inspector of Economic

& Development Affairs

INSPEKTUR PEMBANTU

BIDANG ADMINISTRASI

Deputy Inspector of

Administrative

INSPEKTUR PEMBANTU

BIDANG KHUSUS

Deputy Inspector of Special

Tasks

JFA & P2UPD

Auditor & Government Affairs

Supervisor

JFA & P2UPD

Auditor & Government Affairs

Supervisor

JFA & P2UPD

Auditor & Government Affairs

Supervisor

JFA & P2UPD

Auditor & Government Affairs

Supervisor

Pejabat Struktural

Pejabat

Fungsional

Fungsional

Umum

65orang

135orang

62

Eselon Jabatan orang

II 1 1

III 5 4

IV 3 3

9 8

Jabatan

Fungsional

orang

PERSONIL INSPEKTORAT PROVINSI JAWA BARAT

Auditor 44

P2UPD 18

Auditor

Penyelia &

Pelaksana

Lanjutan

5

Auditor Madya(Pengendali Teknis)

13

Auditor Muda(Ketua Tim)

18

Auditor

Pertama8

Pengawas Pemerintahan

Madya13

Pengawas Pemerintahan

Muda5

Pengawas Pemerintahan

Pertama0

TUGAS INSPEKTORAT DAERAH PROVINSI

(Undang-Undang No. 23 Tahun 2014)

MEMBANTU GUBERNUR SEBAGAI KEPALA DAERAH PROVINSIMELAKSANAKAN PEMBINAAN DAN PENGAWASAN TERHADAPPERANGKAT DAERAH PROVINSI.

Assists the Governor as the head of the provincial region to foster and carry out supervision on the regional agencies/institutions

MEMBANTU GUBERNUR SEBAGAI WAKIL PEMERINTAH PUSAT (GWPP) MELAKUKAN PENGAWASAN UMUM DAN PENGAWASANTEKNIS TERHADAP PENYELENGGARAAN PEMERINTAHAN DAERAH KABUPATEN/KOTA

Assists the Governor as the the representative of the Government of Indonesia to conduct general supervision and technical supervision on the implementation of the governance affairs in the Regency / Municipal Government

Provincial Government Inspectorate Main Tasks(Law No. 23 Year 2014)

List of Provincial Government Inspectorate Duties

I. 14 KEGIATAN RUTIN14 routine activities

II. 5 KEGIATAN PENGAWASAN PRIORITAS NASIONAL5 national priority oversight activities

III. 4 KEGIATAN PENGAWALAN REFORMASI BIROKRASI4 bureaucracy reform supervision activities

IV. 7 KEGIATAN PENEGAKAN INTEGRITAS7 integrity enforcement activities

V. 1 KEGIATAN PENINGKATAN MATURITAS SPIP1 provincial government internal control improvement activity

VI. KEGIATAN PEMBINAAN & PENGAWASAN YANG LAINother fostering and oversight activities

Pemeriksaan Akhir Masa Jabatanaudit to the regents and mayors at the end of the term of office

Pengawasan penyelenggaraan pemerintahan daerah kab/kota supervision over the implementation of municipal government affairs

Satuan Tugas Percepatan Pelaksanaan Kemudahan BerusahaTask Force to Accelerate the Ease of Business

Pemeriksaan kasus pengaduan berindikasi korupsi limpahan APHAudit investigation on the handover corruption cases from the police & prosecutor’s office

MENUJU LEVEL 3 KAPABILITAS APIPToward Level 3 of the Internal Audit Capability

B

10

KAPABILITAS INSPEKTORAT

PROV. JAWA BARAT

LEVEL-2 DENGAN CATATAN

20

15

BELAJAR DARI YANG TERBAIK

• Kunjungan kerja ke Itjen Kemenkeu

• Kunjungan kerja ke BPKP

PENANDATANGANAN KOMITMEN

PENINGKATAN LEVEL KAPABILITAS

DENGAN INSPEKTORAT KAB/KOTA

se-JAWA BARAT

PEMBUATAN KERANGKA

ACUAN KERJA MENUJU

KAPABILITAS APIP LEVEL-3

20

16

PEMBENTUKAN TIM SATGAS

KAPABILITAS APIP

PENDAMPINGAN

PENINGKATAN KAPABILITAS

APIP LEVEL-3 OLEH BPKP

PENGUATAN LEMBAGA INSPEKTORAT

IMPLEMENTASI PRAKTIK PROFESIONAL

20

17

SELF-ASSESSMENT

Pengisian aplikasi penilaian mandiri

pada September 2017

QUALITY ASSURANCE

VALIDATIONBPKP Perwakilan Jawa Barat & Pusat

30 Des 2016

Hasil QA BPKP Perwakilan menetapkan Level 3 dgn

Catatan

24 Juli 2017

Ditetapkan secara resmi Level 3 beserta

5 Provinsi yg lain

11

CAPABILITY OF

INSPECTORATE OF WEST

JAVA PROVINCE

at LEVEL-2 WITH EXPLANATORY NOTES

20

15

LEARNT FROM THE BEST PRACTICIONERS

• Comparative study to the Inspectorate General of Ministry of Finance

• Comparative study to Indonesia's National Government Internal Auditor (BPKP)

TOGETHER WITH INSPECTORATE OF REGENCIES

& CITIES IN THE WEST JAVA PROVINCE SIGNED

THE COMMITMENT FOR IMPROVING OUR

CAPABILITY LEVEL

CREATED A FRAMEWORK

TOWARD LEVEL-3 CAPABILITY OF

IA IN THE PUBLIC SECTOR

20

16

ESTABLISHED A SPECIAL TASK

FORCE TO IMPROVE THE

CAPABILITY LEVEL OF

INSPECTORATE OF WEST JAVA

PROVINCE

REQUEST FOR ASSISSTANCE TO

BPKP TO GUIDE IN THE

CAPABILITY IMPROVEMENT

PROCESS

STRENGTHENING THE INSTITUTION OF INSPECTORATE

IMPLEMENTATION OF PROFESSIONAL PRACTICES

20

17

SELF-ASSESSMENT

QUALITY ASSURANCE

VALIDATIONBy BPKP

• Permohonan resmi tenaga pengawasan ke BPKP

• Penerimaan tenaga pengawasan dari Pemda lain dan Perangkat Daerah lain melalui BKD

12

PENGEMBANGAN

KOMPETENSI

SDM

PENGUATAN LEMBAGA

INSPEKTORAT

PENINGKATAN

KAPABILITAS

INSPEKTORAT Lv. 3

PENGUATAN INFRASTRUKTUR(Tata Laksana & Sarana Prasana)

PENAMBAHAN APARAT

FUNGSIONAL PENGAWASAN

Peningkatan Keahlian: Bimtek & Workshop

Peningkatan Pengetahuan:

• Diklat penjenjangan kelompok jabatan fungsional (JFA & P2UPD)• Mengikuti sertifikasi internasional • Seminar & Pelatihan Kantor Sendiri

Perbaikan Sikap dan Perilaku:

• Penandatanganan Pakta Integritas & pernyataan anti gratifikasi• Surat pernyataan tidak memberi akomodasi & gratifikasi oleh

Perangkat Daerah• Pembentukan Tim Kode Etik serta Pemberian reward &

punishment

• Official request for addition of Internal Auditors to BPKP

• Recruitment of Internal Auditors from other Local Government and other Institutions through Local Employment Agency of West Java Province

13

HUMAN RESOURCES

COMPETENCY DEVELOPMENT

STRENGTHEN THE INSTITUTION OF

INSPECTORATE

INSPECTORATE

CAPABILITY

IMPROVEMENT

INFRASTRUCTURE STRENGTHENING(Standard Operating Procedures & infrastructures)

INCREASING THE NUMBER

OF INTERNAL AUDITORS

Skill development: Trainings & Workshops

Knowledge improvement:

• Courses & Education for Internal Auditors enhanchement• Professional Audit Certification• Seminar & Self Training

Attitude & behaviour improvement:

• Signed the Integrity Pact & statement anti gratuities letter• The declaration from auditees that they did not provide

facilitation payment or improper services for auditors• Establishment of Code of Ethics Team as well as provision of

rewards and punishment

14

IMPLEMENTASI PRAKTIK PROFESIONAL

IMPLEMENTATION OF PROFESSIONAL PRACTICES

1

2

3

4

PERENCANAAN PENGAWASAN BERBASIS RISIKO :

• Penyusunan PKPT berbasis risiko• Penyusunan Peta Auditan(catatan: masih berdasar persepsi internal, belum berdasar penilaian manajemen risiko auditan)

PELAKSANAAN AUDIT KINERJA & PENILAIAN 3 E (Efektivitas, Ekonomis &

Efisiensi)

PENERAPAN KENDALI MUTU AUDIT SESUAI DENGAN PEDOMAN KENDALI

MUTU YANG DIBERLAKUKAN PADA SETIAP PENUGASAN

TELAAH SEJAWAT:

• Melakukan telaahan sejawat internal (antar Inspektur Pembantu)• Melakukan telaahan sejawat dengan Inspektorat Prov. NTB &

Inspektorat Prov. Jawa Tengah di bawah bimbingan Itjen Kemenkeu

PRAKTIK PENGAWASAN TELAH MENINGKATKAN KEPERCAYAAN PEMANGKU

KEPENTINGAN:

• Telah melakukan survei kepuasan pelanggan (auditan)• Selalu membuat surat pernyataan independensi & objektivitas

auditor/P2UPD

Dll.

RISK BASED OVERSIGHT MANAGEMENT PLANNING:• create risk based annual audit plan• create Audit Universe(note: the risk based annual audit plan that had been made only based on the internal/Inspectorate perception)

IMPLEMENTATION OF PERFORMANCE AUDIT & 3E EVALUATION

REGULARLY

APPLYING THE SYSTEM OF QUALITY CONTROL OF INTERNAL AUDIT IN

EVERY AUDIT ASSIGNMENTS

PEER REVIEW:• Conducts internal peer review (between sections in the West

Java Province Inspectorate)• Conducted external peer review with Inspectorate of NTB

Province and Inspectorate of Central Java Province under the guidance of the Inspectorate General of Ministry of Finance

CONDUCTED AUDITs HAS IMPROVED THE TRUST OF THE STAKEHOLDERS:

• Inspectorate always conducts a customer satisfaction survey to auditee

• Auditor always makes a statement of independence & objectivity in every audit assignment

Etc.

5UNIT LAYANAN KONSULTASI (DESK AKUNTABILITAS)

Consulting Service Unit (Accountability Desk)

2008

Perubahan Paradigm / a Paradigm Shift• Dari “watch dog” menjadi “kemitraan”

From “a watch dog” becomes “a counselling partner”

KEGIATAN DESK AKUNTABILITASAccountability Desk

Supported with:• Legal basis;• Spesial Budget;• Standard

Operating Procedure;

• Consulting Room; and

• Ready to serve Consultants Team.

2016Mendapat penghargaan dari Gubernur sebagai Inovasi Pelayanan Publik Terbaik.Awarded as The Best Public Service Innovation

Didukung dengan:• Dasar hukum

pelaksanaan;• Anggaran

tersendiri;• SOP;• Ruangan

tersendiri; dan• Tim Auditor yang

siap melayani .

Level 3 with Explanatory Notes

NO ELEMEN LEVEL

1.Peran dan layananServices and Roles of IA

3

2.Pengelolaan sumber daya manusiaPeople Management

2

3.Praktik ProfesionalProfesional Practices

2

4.

Akuntabilitas dan manajemen kinerjaAccountability and Performance Management

3

5.Budaya dan hubungan organisasiCulture and Organizational Relationships

3

6.Struktur tata kelolaGovernance structure

3

NOCATATAN

Note

AKSI

Follow-up

1Pedoman audit kinerja belum ditetapkanPerformance audit guidelines have not been set

Sudah disusun SK Inspektur tentang Pedoman Audit Kinerja pada akhir tahun 2017.Inspectorate published a regulation on performance audit guideline in end of 2017.

2

Kebijakan tertulis tentang pemberian penghargaan bagi Tim belum ditetapkanThe written policy on awarding the excellent Audit Team has not been set

Sudah diterbitkan SK Inspektur tentang Kode Etik, Tim Penegakan Kode Etik, serta Peraturan tentang Penghargaan dan Sanksi. Inspectorate published regulations on Code of Ethics, The Code Enforcement Team, and a provision on Reward and Punishment.

3

Penyusunan PKPT Berbasis Risiko belum berdasarkan pada hasil penilaian risiko auditiThe risk-based annual audit plan is not based on the risk assessment conducted by the auditee

Masih dalam tahap sosialisasi manajemen risiko ke Perangkat Daerah.Currently, still in the risk management dissemination stage

4

Telaah Sejawat antar APIP sebagai kerangka kerja untuk mengelola kualitas belum dilaksanakanPeer review between IA as a framework for managing audit quality has not been conducted

Inspektorat sudah melakukan telaahan terhadap Provinsi Jawa Tengah, dan pada Mei 2018 akan ditelaah oleh Provinsi Kalimantan Selatan.Inspectorate conducted peer review on

Inspectorate of Centre Java Province in early

2018, and will be reviewed by Inspectorate of

South Kalimantan in May 2018

DAMPAK KAPABILITAS LEVEL 3 /KONTRIBUSI INSPEKTORAT

The Impacts of Level 3 IA Capability / The Contributions

C

20

Tingkat kapabilitas APIP level 3 diperlukan guna mengawal dan mewujudkan visiReformasi Birokrasi menuju pemerintahan berkelas dunia.

Dengan dicapainya Kapabilitas level 3, Inspektorat Provinsi Jawa Barat dianggapsudah mampu menilai efisiensi, efektifitas, dan ke-ekonomisan (3E) suatuprogram/kegiatan, serta mampu memberikan konsultasi pada tata kelola,

manajemen risiko, dan pengendalian internal.

Internal Audit Capability Level 3 is needed to escort and realize the vision of Bureaucratic Reform towards world-class government. With the achievement in Level 3 of IAC, the West Java Provincial

Inspectorate is considered capable of assessing the efficiency, effectiveness, and economics of programs / activities, and able to provide consultation on governance, risk management, and internal

control

PERAN

21

PERAN

Roles

1. Inspektorat Provinsi Jawa Barat harus mampu memberikan keyakinan yang memadai (quality assurance);

West Java Provincial Inspectorate should be able to provide adequate confidence

2. Inspektorat Provinsi Jawa Barat harus mampu memberikan peringatan dini dan meningkatkan efektivitasmanajemen risiko (early warning/anti corruption activity);

West Java Provincial Inspectorate should be able to provide early warning and improve the effectiveness of risk management

3. Inspektorat Provinsi Jawa Barat harus mampu memelihara dan meningkatkan kualitas tata kelolapenyelenggaraan tugas dan fungsi Instansi Pemerintah Daerah Provinsi Jawa Barat (consulting activity).

West Java Provincial Inspectorate should be able to maintain and improve the quality of governance implementation of duties and functions of West Java Provincial Government Agencies.

4. Inspektorat Provinsi Jawa Barat harus mampu membina implementasi sistem pengendalian internal pada Pemerintah Daerah Provinsi Jawa Barat.

West Java Provincial Inspectorate should be able to foster the implementation of internal control system in West Java

Provincial Government.

22

Meningkatnya tata kelola penyelenggaraan urusan

pemerintahan oleh Pemerintah Daerah Provinsi

Jawa Barat

Diukur melalui penilaian

Evaluasi Penyelenggaraan

Pemerintahan Daerah

(EPPD) oleh Kemendagri

Prov. Jawa Barat selalu

meningkat, terakhir

nilainya 3,176

(Sangat Tinggi)

Peringkat 2

1

UPAYA INSPEKTORAT:

• Pembinaan terhadap Pemerintah Daerah Kab/Kota pada saat dilakukan evaluasi penyelenggaraan pemerintahan daerah

• Sosialisasi dan menjadi narasumber terkait kegiatan penyelenggaraan urusan pemerintahan daerah di Perangkat Daerah Provinsi dan Pemerintah Daerah Kab/Kota

• Audit kinerja/3E yang dilakukan oleh Inspektorat terhadap Perangkat Daerah juga berpengaruh terhadap perbaikan penyelenggaraan urusan pemerintah

KONTRIBUSI INSPEKTORAT TERHADAP PEMERINTAH

DAERAH PROVINSI JAWA BARAT

2014 2015 2016 2017

Hasil penilaian EPPD Provinsi Jawa Barat

di tingkat nasional2,693 2,750 2,920 3,176

Peringkat NA 5 3 2

23

Increased the governance of government affairs,

those conducted by the West Java Provincial

Government

Measured through the

Performance Evaluationthe

governance of government

affairs by the Ministry of Home

Affairs

The West Java Provincial

Government’s score increased

each year, last

score is 3,176 (Very High)

It ranked 2nd

INSPECTORATE CONTRIBUTIONS FOR THE WEST JAVA PROVINCIAL GOVERNMENT

1

EFFORTS MADE BY INSPECTORATE:• Provides guidance to Local Government of

Regencies / Municipalities related to the implementation of government affairs during the evaluation of the local government affairs.

• Conducts dissemination and become a resource person/institution related to the activities of local government affairs in Local Government of Provincial/Regencies/ Municipalities.

• In addition, performance audit / 3E evaluation conducted by the Inspectorate on the Provincial Work Units gives positive affects for governanceimprovement.

2014 2015 2016 2017

Score 2,693 2,750 2,920 3,176

ranking at the national level NA 5 3 2

24

Meningkatnya pengelolaan keuangan dan barang daerah

yang akuntabel dan sesuai standar akuntansi

pemerintah

Diukur melalui opini BPK

terhadap Laporan Keuangan

Pemerintah Daerah (LKPD),

sejak tahun 2011 (6 kali)

LKPD Pemerintah Daerah

Provinsi Jawa Barat

mendapat opini Wajar Tanpa

Pengecualian (WTP)

2

UPAYA INSPEKTORAT:

Opini WTP dari BPK tidak diperoleh dengan mudah, pembinaan dan pendampingan dilakukan oleh Inspektorat sejak tahun 2009, melalui rangkaian kegiatan yang dilakukan secara menerus:

1. Mendorong pelaksanaan Sistem Pengendalian Intern pada Perangkat Daerah:

a. Pendampingan inventarisasi aset pada Perangkat Daerah dan saran agar dibangun sistem Aplikasi Teknologi Informasi Siklus Barang Daerah (ATISISBADA)

b. Asistensi stock opname pada Perangkat Daerah.

2. Bersama dengan BPKAD (dulu Biro Keuangan) melakukan pendampingan penyusunan Laporan Keuangan Tahunan Perangkat Daerah

3. Melakukan reviu secara intensif terhadap Laporan Keuangan Pemerintah Daerah Provinsi Jawa Barat

Sd. 2010 2011 Sd. 2017

Opini BPK-RI terhadap LKPD Pemprov Jawa

BaratWDP WTP WTP

25

Increase the accountability of finance management, and gives assurance that the compilation

of the West Java Provincial Government annual financial

report is according to the public sector accounting standard (the Generally Accepted Accounting

Principles)

Measured by the opinion of the

Audit Board of The Republic of

Indonesia (BPK) to the annual

Local Government Financial

Statement (LKPD), since year

2011 (6 times) LKPD of the

West Java Provincial

Government got “Unqualified

Opinion”

2

EFFORTS MADE BY INSPECTORATE:

Unqualified Opinion from BPK is not obtained easily, coaching and assistance is done by Inspectorate since year 2009, achieved through continous series of activities, such as:1. Encourage the implementation of the Internal Control System on

Regional Work Units:a. Gives assistance in provincial government asset data collection and

gave suggestion to the West Java Provincial Government to build a System Application of Information Technology that manage the cycle of its goods/assets.

b. Assist the West Java Provincial Work Units in their process of stock-taking.

2. Together with the Provincial Finance Agency give assistance in the preparation of Annual Financial Report of the West Java Provincial Work Units.

3. Conducts an intensive review on the Annual Financial Statement of the West Java Provincial Government

until 2010 2011 2012 -2017

opinion on annual financial statementsQualified

opinion

Unqualified

opinion

Unqualified

opinion

26

Meningkatnya kinerja PD dan Pemerintah Daerah

Provinsi Jawa Barat

Diukur melalui hasil penilaian

evaluasi SAKIP Pemda oleh

Kemenpan RB, pada tahun

2014 nilai SAKIP Prov. Jawa

Barat hanya CC, meningkat

menjadi BB pada tahun

2015, dan pada tahun 2016

an 2017 mendapat nilai A

3

UPAYA INSPEKTORAT:

• Pada saat melakukan kegiatan evaluasi SAKIP Perangkat Daerah, Inspektorat juga melakukan pembinaan untuk perbaikan sistem akuntabilitas kinerja mereka

• Inspektorat bersama dengan Biro Organisasi melakukan pendampingan dan fasilitasi terhadap Perangkat Daerah dalam penyusunan indikator kinerja dan pelaporannya, selain itu Inspektorat melakukan koordinasi dengan Kemenpan RB secara intensif dalam rangka meningkatkan kinerja Pemprov Jawa Barat.

• Inspektorat melakukan reviu dan pendampingan penyusunan LKIP Provinsi Jawa Barat secara mendalam dan selalu memberi saran-saran perbaikan.

2014 2015 2016 2017

Tingkat nilai kualitas hasil evaluasi SAKIP

Pemprov Jawa BaratCC BB A A

27

Increased the performance of the West Java Provincial Government and its work

units underneath

Measured through the

evaluation of Performance

Accountability System of Public

Sector (SAKIP) by the Ministry

of Administrative and

Bureaucratic Reform, in year

2014 the score of the West Java

Provincial Government only CC,

increased to BB in year 2015,

and in 2016 & 2017 got an A

(excellent)

EFFORTS MADE BY INSPECTORATE:• During the process of evaluation of performance accountability

system of government agencies, the Inspectorate also providesguidance to improve their performance

• Inspectorate, together with the Bureau of the Organization, provide assistance and facilitation to Provincial Work Units when they determined their performance indicators, also when they are preparing their annual performance report. Furthermore Inspectorate also communicates with the Ministry of Administrative and Bureaucratic Reform intensively in order to increase the performance of the West Java Provincial Government.

• Inspectorate conducts a review and provides guidance on the preparation of the West Java Province annual performance report in depth and always gave suggestions for improvement.

3

2014 2015 2016 2017

category result of the performance

accountability system evaluation of West

Java Provincial Government

CC BB A A

28

Meningkatnya Level Maturitas SPIP

Pemerintah Daerah Provinsi Jawa Barat

Diukur melalui hasil QA oleh

BPKP, sampai dengan tahun

2016 tingkat maturitas SPIP

Pemerintah Daerah Provinsi

Jawa Barat masih level 1,

diharapkan meningkat

menjadi Level 3 pada tahun

2018 (dalam proses

validasi)

4

UPAYA INSPEKTORAT:

• Mulai tahun 2017, Inspektorat kembali meningkatkan intensitas sosialisasi tentang implementasi SPIP pada Perangkat Daerah dan Pemerintah Kabupaten Kota.

• Meminta bantuan pendampingan kepada BPKP Perwakilan Jawa Barat dalam upaya peningkatan level maturitas SPIP.

• Inspektorat mendorong Pemerintah Daerah Provinsi Jawa Barat untuk menerbitkan Peraturan-peraturan terkait implementasi SPIP (misal: Pedoman Manajemen Risiko, Pembentukan Tim Satgas SPIP);

• Mengadakan bimbingan teknis (pelatihan) penyusunan daftar prioritas kegiatan berisiko pada Perangkat Daerah.

2015 2016 2017 2018

Level Maturitas SPIP Pemerintah Daerah

Provinsi Jawa BaratNA 1

1

(1,7)

3

(hasil self

assesment 3,2)

29

Increasing the MaturityLevel of internal control system (SPIP) of West

Java Provincial Government

Measured through QA results

by BPKP (Indonesia's National Government Internal Auditor),

until 2016 maturity level SPIP

of West Java Province is still

at level 1, it is expected to

increase to Level 3 in 2018

(in the process of validation)

4

EFFORTS MADE BY INSPECTORATE:• Beginning in year 2017, Inspectorate started again the activities

to increase the implementation of Internal Control (IC) Systemin the Provincial Government Agencies and Municipal Governments intensively;

• Requested continous assistances from Representative BPKP in West Java Province in order to increase the level of maturity IC System of West Java Provincial Government;

• Inspectorate encourages West Java Provincial Government to issue Regulations related to the implementation of IC System(eg Risk Management Guidance, Establishment of IC Implementation Task Team);

• Conducted workshop and training how to compose risks register used as risk management tool for the Provincial Government Agencies.

2015 2016 2017 2018

Level of the Maturity Level of internal control

system (SPIP) of West Java Provincial

Government

1 1 1

3

(self

assesment)

TERIMA KASIHTHANK YOU