HEADLINES

As mandated by Law 15 year 2006 regarding the Audit Board of the Republic of Indonesia (BPK) and according to the State Financial Audit Standard (SPKN) year 2017, it is stated that in order to ensure the quality of the quality assurance process of BPK's audits, BPK is peer reviewed by other Supreme Audit Institutions (SAIs) in at least once in every five year. As part of the preparation of 2019 Peer Review, BPK delegates headed by the Vice Chairman, Bahrullah Akbar attended the 2018 Peer Review Conference 2018 - Motivating and Equipping SAIs to Carry Out Peer Reviews in Bratislava, Slovakia from Juni 19 to 22, 2018. It was a meeting of more than 50 INTOSAI Member SAIs, presenting speakers from SAIs and independent institutions. The INTOSAI initiated the conference to share experiences and make the peer reviews as its tools in SAIs assessment.

In this occasion, beside meeting the invitation of the SAO Slovakia committee, the BPK delegates had made an initial communication with prospective peer reviewers, while becoming presenter and panelist during the conference as well.

The Vice Chairman of BPK presented "The Joy of Peer Review" as an experience sharing to the participants. He shared BPK’s experiences within three-time peer reviews. Prior to the peer review conducted by the NIK of Poland in 2014, the BPK was reviewed by the New Zealand SAI in 2004 and the Netherlands Court of Audit (ARK) in 2009. After these peer reviews, the BPK has experienced significant performance improvements. The result of the 2004 peer review has encouraged the establishment of a strong BPK foundation, namely the establishment of the BPK Law 15 year 2016 regarding the BPK, the SPKN of 2007, the BPK HRM Plan, and the BPK Quality Assurance System. The 2009 peer review has also been the triggering factor for the BPK to improve the performance audit guidelines, the implementation of the assessment center, and the improvement of the quality assurance function. Meanwhile, there were several significant recommendations provided by the 2014 peer review such as the formulation of the working procedure of the institution, the establishment of the Principal Audit Unit of Investigation, the simplification of the strategic initiative, and the friendly rotation of staff.

In his presentation, Bahrullah Akbar also explained advantages gained from each peer review activity. The SAI that will peer review the BPK will also gain complex audit experiences in the country with a large geographical area, great opportunities and challenges, and can also actively contribute to international activities such as in ASEANSAI, INTOSAI and ASOSAI. Viewing these experiences and advantages, the BPK also volunteered to become a peer reviewer for other SAIs.

During the conference, the Inspector of the Audit Quality Assurance Unit, Bernardus Dwita Pradana, was appointed as the panelist of the discussion on Publications and Mechanisms of the Peer Review Follow Up.

In this activity, the Vice Chairman of BPK was accompanied by the BPK Principal Inspector, Ida Sundari, the Inspector of the Audit Quality Assurance Unit, Bernardus Dwita Pradana, the Head of Internal Audit and Institutional Quality Division I, Sainem, and the Staff of Multilateral Cooperation Sub Division, S. Eveline.