HEADLINES

Board Member VI of BPK: Auditors Need to Improve Competence and Uphold Core Values of BPK

JAKARTA, BPK Public Relations – Audit of financial statements is a regular audit in compliance with Law Number 1 of 2004 on State Treasury. The law states that state financial statements must be audited by BPK prior to submission to the House of Representative (DPR). Although it is regular audit, however, its audit method and technicality will keep developing along with information technology used in conducting the audit each year. The method, technicality, and information technology need to be continuously improved that the audit by BPK will keep getting better.

Board Member VI of BPK, Nyoman Adhi Suryadnyana, mentions it while delivering his remarks in Financial Audit Preparatory Workshop of 2021 for Directorate General of Audit V. Organized in both offline and online modes, the workshop took place in Head Office of BPK on Monday (10/1/2021).

"Certainly, the audit team of BPK need to keep honing their competence and skill, to get updated on laws, regulations, audit standards, and audit technical guidance/guideline, as well as to improve their competence and skill in using information technology for audit. In addition, they need to uphold core values of BPK comprising of independency, integrity, and professionalism in their actions,".

Board Member further explains that State Financial Audit Standards (SPKN) requires the auditor to have adequate professional competence in conducting the audit. Not only should the auditors have the professional competence, but they also need to have time management skill. Besides conducting the audit, the auditors have to manage their time for education and training, to broaden their knowledge, to improve their potential through the education and training, as well as to continue their study to further degree.

In addition, the auditors are expected to give far-reaching attention to audit procedures designed for early detection of any incompliance with laws, regulations, contracts, and other provisions that directly affect the audit materially.

"This is very important concern because some risks may arise and cause material misstatement of financial statements, administration deviation, revenue deficit, and state loss," he said.

The risks including fraud issue and incompliance issue with laws and regulations may become significant risks, especially when auditors are unable to get them detected at the earliest time during the audit. The risks may compromise the whole audit. Considering the risks, the auditors are strongly suggested to get their focus on significant accounts and transactions.

The auditors may also take advantage of big data analysis to quickly identify redflag, any indications of problems arising in an entity. The use of information technology by taking advantage of big data analysis may cover ratio anomaly analysis for transactions involving Goods and Services Procurement (PBJ), Social Assistance and Subsidy Distribution, and Fixed Asset Revaluation. It may also use analysis facility of database in e-Procurement System (SPSE) with real time data.

Closing his remarks, Board Member reminds participants of the workshop that the most important thing in the whole audit processes is the auditor has to keep upholding dignity, honour, respect, and credibility of BPK while conducting the audit.

"Conduct the audit professionally, objectively, and do not depart from the truth and pick fault. Keep upholding your integrity and I strongly wish all auditors under Directorate General of Audit V not to involve in any cases related to code of ethics violations or any cases involving law enforcement agency and Honorary Council of Code of Ethics (MKKE)," he closed his remarks.

Director General of Audit V, Akhsanul Khaq, mentions in his report that the purpose of the workshop is to not only equip but also give the audit team directions before conducting the audit, to provide the team with understanding on objectives of the audit as well as on expectations of the Board Member of BPK for the audit. In addition, the workshop aims to remind the auditors to always be in compliance with the code of ethics and the core values of BPK.

The workshop presented high-level speakers in BPK including Inspectorate General, I Nyoman Wara, Director of Audit V.A, Arman Syifa, Manager of Audit Support Subdivision, Yusuf Efendi Kusuma. Many participants, from the dedicated audit teams to audit financial statements of ministries/agencies for fiscal year of 2021 to the functional and the high-level officials under Directorate General of Audit V attended the workshop.

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