Audit BPK
Abstract
The Governrnent Regulation Num. 8 about Financial Reporting And Governmental Intitution
says that each Financial Reporting of Governrnent must be reviewed first by the internal
controller of government before giving it to National Audit Board (BPK) to be audited. By
thisinternal reviewing hoped that the misstatement of financial reporting could be detected
earlier and could be corrected sooner. It is expected that could be minimized audit findings of
BPK so that it could be effected to the audit opinion of BPK But from the data observed showed
that internal control review of financial statement doesn't make the audit opinion of BPK getting
better. One of it caused by the limited ability of internal controller og government.
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Pengaruh Kualitas Audit dan Komisaris Independen temadap managemen Laba Real
20 Jumal Akuntansi & Manajemen Vol 5 No.2 Desember 2010 ISSN 1858-3687 hal 10-21
Pengaruh Reviu Inspektorat Dan Nilai Temuan Pemeriksaan Temadap Opini Audit BPK
_____---.2008. Badan
Pemeriksa Keuangan Republik
Indonesia. Panduan Manajemen
Pemeriksaan.
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