Isna Kamillia Insani
C1I016017
STANDARD
STATEMENT OF EXAMINATION OF 100 GENERAL STANDARDS
PRELIMINARY
Scope:
1. This PSP sets general standards for
carrying out financial checks, performance checks and PDTT.
2. This general standard relates to ethics
Effective date
This PSP is
valid and has binding legal force from the date of promulgation.
Purpose
The purpose of
the examiner in implementing the General Standards is as a basis for effective
implementation of standards and reporting standards. Thus, this general
standard must be followed by the BPK and all Examiners who carry out checks
based on the Inspection Standards.
DEFINITION
The Supreme
Audit Agency, hereinafter abbreviated as BPK, is a state institution that has
the duty and authority to examine the management and responsibility of state
finances.
PROVISIONS
Ethics
BPK members and Examiners must carry out
checks in accordance with ethical principles as an important element of the
value of accountability and public expectations to the BPK and the Examiner in
carrying out the examination.
Independence, Integrity and Professionalism
BPK members and auditors in carrying out their
duties and authorities must adhere to ethical principles, namely independence,
integrity and professionalism which are the basic values of the BPK. (Ref.
Para. A1-A2)
Examiners must use professional skills
carefully and thoroughly, professional skepticism, and professional judgment
throughout the inspection process.
Quality Control
The BPK must
establish a quality control standard to ensure the quality of inspection
results.
In implementing
quality control standards, the BPK must establish and develop a quality control
system to ensure that inspections are in accordance with inspection standards
and statutory provisions.
The quality
control system consists of procedures and policies to ensure the acquisition of
high quality inspection results in accordance with inspection standards and
statutory provisions.
The quality
control system consists of procedures and policies to ensure the acquisition of
high quality inspection results in accordance with inspection standards and
statutory provisions.
Competence
Collective
examiners must have adequate professional competence to carry out inspection
tasks. Professional competence is proven by professional certificates issued by
authorized institutions or other documents that state expertise. (Ref: Para.
A10 - A11)
The BPK must
determine the competencies needed to ensure that Examiners have the appropriate
expertise to carry out audit assignments.
The examiner must maintain his competence
through the shortest continuous professional education of 80 (eighty) hours in
2 (two) years.
Considerations for Non-compliance, Fraud, and
Disability
The examiner
must design an audit to provide adequate confidence to detect non-compliance
with the provisions of the laws, contracts, and other legal products that have
a direct and material effect on the main points / information on the subject
matter being examined.
The examiner
must identify fraud risk factors and assess the risk of non-compliance with the
provisions of laws and regulations caused by fraud and / or abuse. These risks
must be considered as significant risks (significant risks) and the Examiner
must obtain an understanding of the controls associated with these risks. (Ref:
Para. A13)
If there is a risk of non-compliance with the
provisions of legislation that indicates fraud and disobedience that
significantly influences the main points / information on the main matter being
examined, the Examiner must modify the procedure to identify the occurrence of
fraud and / or disobedience, and determine its impact on the main thing /
information principal examined.
Communication Examination
The examiner
must establish efficient and effective communication throughout the inspection
process so that the inspection process runs smoothly and the results of the
examination can be understood and acted upon by the parties responsible and /
or relevant stakeholders. (Ref: Para. A14).
The examiner
must use professional judgment to determine the form, content, and intensity of
communication.
If there is a
termination of the examination, the Examiner must provide a written explanation
to the official who gave the assignment.
MATERIAL APPLICATION AND OTHER EXPLANATION
Independence, Integrity, and Independence
Professionalism
The BPK needs to
pay attention to personal interference with the independence of its examiners.
Personal disturbances caused by a relationship and personal views may result in
the examiner limiting the scope of the question and disclosing or weakening the
findings in all its forms. The examiner is responsible for notifying the
authorized official at the BPK if he has a personal disruption to independence.
Integrity
. Integrity,
among others, is manifested in an honest, objective, and firm attitude in
applying principles, values, and decisions.
Professional Proficiency
The examiner
must use professional skills carefully and carefully in determining the type of
examination to be carried out, determine the scope of the examination, select
the methodology, determine the type and amount of evidence to be collected, or
in selecting tests and procedures to carry out the examination, and in
evaluating and reporting the results examination.
Professional skepticism
The examiner
must plan, carry out, and report on the examination with a professional
attitude of skepticism. The examiner acknowledges that certain conditions can
cause the principal to deviate from the criteria. A professional attitude of
skepticism means that the examiner makes critical judgments with thoughts that
always question the adequacy and accuracy of the evidence obtained during the
examination.
The examiner must use professional skepticism
in assessing the risk of significant fraud to determine factors or risks that
can significantly affect the work of the examiner if fraud occurs or may have
occurred.
Professional Considerations
The examiner
must use professional judgment in making decisions about:
a. main things /
information on main things;
b. appropriate
criteria;
c. parties related
to the examination;
d. level of
confidence;
e. scope of
inspection;
f. risk of
inspection;
g. the
inspection procedure to be used relates to the risk of inspection;
h. materiality.
The examiner
must also use professional judgment in evaluating the adequacy and accuracy of
the proof of examination obtained, and the steps to achieve the overall
objectives of the examination.
The examiner
must use professional judgment in making conclusions based on the evidence of
the examination obtained.
Competence
Professional
competencies include education and experience. Professional competence is not
only measured quantitatively by how long the examination experience is, because
it cannot accurately describe the type of experience the examiner has.
Use of Experts
Experts can be
used to give advice to the Examiner or be part of the Examining team.
Considerations for Non-compliance, Fraud, and
Disability
The examiner
only has an interest in the initial indications of fraud that have a material
impact on opinions or conclusions. Even though the Examiner finds early
indications of fraud, the Examiner is not authorized to declare fraud has
occurred because the term fraud is the legal domain.
Communication Examination
The examiner
communicates matters related to the inspection process, including the purpose
of the examination, the scope of the examination, the time of examination, the
inspection criteria, the examination findings, and the difficulties or
limitations encountered during the examination.
STANDARD
STATEMENT OF EXAMINATION OF 200 EXAMINATION STANDARDS OF EXAMINATION
PRELIMINARY
Scope
This PSP
regulates the responsibilities of Examiners in carrying out Examinations which
include planning, collecting evidence, developing audit findings, and
supervising.
Planning
relates to the examiner's responsibility in connecting the audit topics to be
carried out with BPK's strategic planning and drawing up plans for each audit
assignment.
Effective date
This PSP is
valid and has binding legal force from the date of promulgation.
Purposes
The purpose of
the Examiner in implementing this standard is to:
a. plan quality
checks so that they can be carried out efficiently and effectively.
b. design and
carry out inspection procedures to obtain sufficient and appropriate evidence.
DEFINITION
For the purposes
of this standard, the terms below mean the following:
Strategic
planning is the process of drafting the vision and mission prepared by the BPK
every 5 (five) period and contained in the Strategic Plan (Renstra) document.
The Strategic Plan contains the BPK's vision and mission to be achieved in a 5
(five) year period, and among other things it contains priority audit policies
and strategies.
PROVISIONS
Planning
The BPK
and the Examiner must plan the examination properly.
The BPK must
make a strategic plan to fulfill the implementation of audit tasks and stakeholder
expectations.
Relationship between BPK Examination and Strategic
Planning
The BPK must be
guided by the BPK Renstra in preparing the annual audit plan. In examining
performance and PDTT, the Examiner must determine the principal matters to be examined.
The examiner must determine the factors that are the basis for consideration in
determining the principal matter. (Ref: Para. A1-A2)
Assignment Planning
The
examiner must clearly state the purpose of the examination of information on
the subject matter or subject matter to be examined.
The examiner
must ensure the clarity of each inspection assignment carried out. (Ref: Para.
A3)
The
examiner must obtain an understanding of the entity and / or the main thing /
information on the subject matter being examined that is needed to identify the
problem, determine the materiality, risk, type and source of evidence, and
auditability. (Ref: Para. A4-A6)
Proof of acquisition
The
examiner must design and carry out appropriate inspection procedures to obtain sufficient
and appropriate examination evidence. (Ref: Para. A19)
The
examiner must implement procedures that have been designed to obtain sufficient
and appropriate audit evidence for the risk of fraud that has been identified.
The examiner
must determine the overall response if an initial indication of fraud /
indication of fraud is found in the examination.
Development of Findings
The
examiner must develop the audit findings if there is a discrepancy between the
conditions and criteria.
The
examiner must consider the elements of the findings which consist of
conditions, criteria, consequences, and causes in developing audit findings.
But the elements needed for an audit finding depend on the purpose of the
examination.
MATERIAL APPLICATION AND OTHER EXPLANATION
Relationship between BPK Examination and Strategic
Planning
An understanding
of the Strategic Plan is needed to provide strategic direction in the
preparation of the annual audit plan, determination of assignment expectations,
and objectives of the examination.
The factors that
form the basis for determining the main things include public expectations and
materiality of a basic matter.
Assignment Planning
Information
that needs to be understood together includes the main things / information on
the main things to be examined, the scope and purpose of the examination,
access to the data needed, reports that will be produced, the inspection
process, the parties that can be contacted during the examination, and the
roles and responsibilities of all parties related to the examination.
Understanding of
the entity and / or principal / information on the main subject being examined
can be obtained from the knowledge that the Examiner has on the entity and / or
the main thing / information on the main subject being examined and the results
of the information collected during the examination.
Proof of acquisition
The examiner can
obtain data and information by conducting observations, interviews, surveys and
measurements, among others. In determining the method of obtaining data, the
examiner uses professional judgment. If needed, the Examiner can use experts to
help design methodologies for obtaining data and information. (Ref: Para. 25,
28)
Adequacy of
evidence is based on the auditor's conviction that the evidence produces
reliable conclusions.
Development of Findings
The elements of
the examination findings are called complete as long as the purpose of the
examination has been fulfilled. The audit findings clearly linked the purpose
of the examination to the element of findings.
If there is an
ineffectiveness of internal control or non-compliance, fraud, and / or material
impropriety but does not directly support the purpose of the inspection, the
Examiner must discuss the matter in stages to decide whether or not a special
examination is related or not.
Supervision
Supervision is
carried out in stages and is intended to ensure the achievement of the
objectives of inspection and the achievement of quality checks in accordance
with inspection standards.
The nature
and extent of supervision, as well as a review of the results of the Examiner's
work may vary depending on a number of factors, such as the number of personnel
in the Examining Team, the importance of inspection work, and the experience of
the Examiner.
STANDARD
STATEMENT OF EXAMINATION OF 300 EXAMINATION REPORTING STANDARDS
PRELIMINARY
Scope
This PSP
regulates the obligation of the Examiner to prepare LHP for financial audits,
performance checks and PDTT.
Effective date
This PSP
is valid and has binding legal force from the date of promulgation.
Purpose
The purpose of
the Examiner in implementing this reporting standard is to:
a. form a
conclusion of the examination results based on an evaluation of the proof of
examination obtained;
b.
communicate the results of the examination to the parties concerned.
DEFINITION
The terms
in this standard are as follows:
LHP is a
written report from the inspection process that contains the results of the
analysis of the testing of evidence obtained during the examination.
PROVISIONS
Necessity of Compiling Reports
The
examiner must prepare the LHP in writing to communicate the results of the
examination.
The examiner
must arrange LHP in a timely, complete, accurate, objective, convincing, clear
and concise manner. (Ref: Para. A1- A7)
LHP element
LHP must fulfill
the report element according to the type of examination. LHP elements include:
a. A statement
that the inspection is carried out in accordance with inspection standards;
b. Objectives,
scope, methodology;
c.
Conclusion;
d.
Examination findings;
e. Inspection
recommendations;
f. Response of
the responsible party;
g. Signing
of LHP
Examination Findings
The examiner
must disclose the findings in the LHP if there is a discrepancy between the
conditions and the criteria. (Ref: Para. A13)
The
examination findings that contain early indications of fraud are presented in
the LHP without explaining in detail the alleged fraud. However, the Examiner
focuses more on the explanation of the impact of the findings on the main
points / information on the main objectives according to the purpose of the
examination.
Inspection Recommendations
The examination
recommendations must be constructive and useful to correct weaknesses found in
the examination. (Ref: Para. A14-A15)
The inspector
must provide recommendations on performance checks. In examinations other than
performance checks, if the Examiner can adequately develop audit findings, the
Examiner can make recommendations. Especially in PDTT in the form of
investigative examinations, the Examiner does not provide recommendations.
Reporting Confidential Information
If certain
information is prohibited from being disclosed to the public, the LHP must
disclose the nature of the information that is prohibited from being disclosed
and the provisions prohibiting disclosure of such information.
Publishing and Distribution Reports
The BPK
must submit LHP on time to representative institutions, responsible parties,
and other parties who are authorized to receive LHP in accordance with
statutory provisions.
In the event
that the inspection is classified information, the distribution of the LHP can
be limited.
Information
obtained through PDTT in the form of an investigative examination is
confidential information.
MATERIAL APPLICATION AND OTHER EXPLANATION
Necessity of Compiling Reports
On time
LHP must be on
time so that the information delivered is maximally useful.
Complete
The LHP
must complete all information from the evidence needed to fulfill the purpose
of the examination.
Accurate
LHP must
be accurate in presenting information, supported by sufficient and appropriate
evidence.
Objective
LHP must be objective.
The examiner must pay attention to the following matters: a. The examiner must
present the LHP in a balanced and impartial manner; and b. The examiner must
present the LHP in accordance with the facts found in the field.
Convincing
LHP must
be convincing. To be sure, LHP must present a logical relationship between the
objectives of the examination, criteria, findings, conclusions, and
recommendations (if any).
Evidence
LHP must
be clear, which is easy to read and understand. The examiner must write a
report in clear, unambiguous language, as simple as possible, and wherever
possible avoid the use of technical terms.
Compact
LHP must
be concise, that is, it does not contain information that is not necessary or
not in accordance with the purpose of the examination.
Recommendation
Recommendations
are only given to those responsible. Recommendations must be able to encourage
improvements to the weaknesses found, but not beyond what is the limit of their
responsibilities.
Recommendations
must clearly state what must be improved and who is authorized to carry out the
recommended improvements. Recommendations must be submitted in line with the
objectives, findings, and conclusions of the results of the examination.
No comments:
Post a Comment