Audit Sektor Publik

External Auditing in Government

Compromises in Government
Auditing

Part of government
Not generally adversarial
Paid for by government
Often using government management of
premises, equipment and supplies, as well
as human resources
Judged by the same value as government
Subject to the same difficulties in
balancing inputs, outputs and outcomes
when judging performance

External Audit Categories in

Government

Financial and Regularity Audits

Include financial statement audit
Methods and products are defined in great detail and
applicable (with minor changes in terminology) to profits,
non-profits, and government internationally.
Final product: auditors opinion, whether or not the GPFS
is presented fairly.
Propriety and probity must conformed to the law and
budget
Can be done on ad hoc basis (attestation)
Overlap with judgments about government's
performance

Performance Audits

Audit of outputs and outcomes

Also known as: economy, efficiency, and effectiveness audit
/ value for money audits.
No standard form
Auditee is typically given at least the opportunity to
comment on a report before it is published.
Very politically sensitive: in the end, must question
government policies (but not in most of the world).
Objectivity is much harder to achieve.
Wider questions of performance will require additional
professional skills.
Benchmarking and comparisons are necessary, but the
conclusion about performance are never fixed nor certain

Internal Control System

Traditional Focus on Internal Control

System
Safeguarding financial resources
Adhering to laws, regulations and
management directives about financial
resources
Having accurate records of transactions
Producing relevant and reliable financial
reports in a timely fashion

Detective an Preventive Controls

Authorization procedures for ordering and receiving
goods and services and processing payments, and
claiming refunds related thereto
Authorization procedures for disposing of assets
Segregation of duties between those who authorise,
process, record, and review financial transactions,
and the appropriate supervision of all
Control over access to financial resources
Controls over financial records

Detective an Preventive Controls

(contd)
Systematic verifications of financial
balances
Systematic financial reconciliations
Systematic financial reporting and systems
for ensuring compliant and fair
presentations

Materiality
Recurring problem for internal control of
public money:
Less tolerance of any trade-off between
control and better service

Low level of materiality

Budget Auditing
Reasons:
The interest of politicians and the public
are overwhelmingly weighted towards the
budget
The annual cycle of incremental budgets
can easily proceed from original budget to
original budget, unanchored by any
explicit compariso with actual results
without audit: bias is high

Budget Auditing (contd)

Objection: Budget audit will never provide the same
level of assurance as audit of financial statements
(which has foundation of verifiable records of
transactions.

Lower the level of assurance

Evaluate internal control over budget
Evaluate assumptions
Evaluate compliance with rules and guidelines

Badan Pemeriksa Keuangan

(BPK)
UU No. 15 tahun 2004 tentang
Pemeriksaan Pengelolaan dan
Tanggung Jawab Keuangan Negara
UU Pemeriksaan Keuangan Negara

Standar Pemeriksaan Keuangan

Negara (SPKN)
Peraturan BPK Nomor 01 Tahun 2007
PSP Nomor 01 tentang Standar Umum
PSP Nomor 02 tentang Standar Pelaksanaan
Pemeriksaan Keuangan
PSP Nomor 03 tentang Standar Pelaporan
Pemeriksaan Keuangan
PSP Nomor 04 tentang Standar Pelaksanaan
Pemeriksaan Kinerja
PSP Nomor 05 tentang Standar Pelaporan
Pemeriksaan Kinerja
PSP Nomor 06 tentang Standar Pelaksanaan
Pemeriksaan Dengan Tujuan Tertentu
PSP Nomor 07 tentang Standar Pelaporan
Pemeriksaan Dengan Tujuan Tertentu

Lingkup Pemeriksaan BPK

APBN
APBD
BUMN
BUMD
Kekayaan pihak lain yang diperoleh
dengan menggunakan fasilitas
pemerintah.

(UU Nomor 17 tahun 2003 tentang Keuangan

Negara)

Audit BPK-RI

Tindak Lanjut Hasil Pemeriksaan

Pejabat yang diperiksa wajib menindaklanjuti
rekomendasi dalam LHP dengan memberikan
jawaban/penjelasan kepada BPK selambatlambatnya 60 hari setelah LHP diterima.
Atas tindak lanjut hasil pemeriksaan yang
dilakukan pejabat yang diperiksa, BPK-RI
memantau pelaksanaan tindak lanjut hasil
pemeriksaan.
Pejabat yang tidak melaksanakan kewajiban
melaksanakan tindak lanjut dapat dikenai
sanksi administratif sesuai dengan ketentuan
peraturan perundang-undangan di bidang
kepegawaian.
Hasil pemantauan tindak lanjut diberitahukan
kepada lembaga perwakilan dalam hasil