SiAP v 3.0Electronic Audit Working Paper (EWP)
Requirement• Integration with existing system in BPK SMP, eAudit, DEP,
DMS, Idaman, MAKIN• Embeded Methodology & Audit Procedure Force risk based
audit methodology by system• Embeded Project Management System Planning &
Monitoring Audit Project Progress • Embeded Coaching & Document Management System EWP
Indexing; Coaching Workflow• Embeded Knowledge Management System Audit Procedure
Management, Evaluation & Review, Template for every type of audit & every type of auditee
Requirement(2)
• Single Account, Menu Authorization based on Assignment Letter (SMP), e-Audit, DEP, DMS, Makin, Idaman
Integration with Existing System
• Planning, Executing, Reporting, Intering, IT Audit• Audit Procedure & Template Package for every type of audit & auditee
Embeded Methodology & Audit Procedure
• Assignment (PKP), Monitoring progress based on weight
Embeded Project Management
• Versioning document, coaching workflow between AT, KT, PT, PJ
Embeded Coaching & Document Management
• Compilation audit procedure from all team; evaluation new package (Team Store)
Embeded Knowledge Management
OUTPUTINPUT
SiAP
SMP
e-Audit
Team Store
DEP
DMS
SMP
Idaman
DMS
Makin
Integration with Existing System BPK (1)
Audit Reporti
ng
Team Performance
Information Management
Final Version Current Year EWP
Assignment Letter
Entity Data
Entity Data
Audit Procedure & Template
Package
Team Store
All Team Audit Procedure
Previous Y
ear EW
P
• Single Account (authorization using BPK account)• Get Assignment Letter
• Planning Assignment Letter• Execution Assignment Letter
• Get Team Structure• Get Audit Object Define Audit Procedure Package
• Type of Audit (Financial Report, Performance Audit dan PDTT)• Tpe of Entity (Central and Local Government, Central Bank,
BUMN & BUMD)• Send Audit Report to SMP
SMP
• Get Previous Year EWP• Send Final Version Current Year EWP
DMS
Integration with Existing System in BPK (2)
• Get Unaudited Financial Report• Get Flight Manifest from Airways• Upload References from Portal e-Audit
eAudit
• Information Magement
Idaman
• Team & Personal Performance
MAKIN
• Get Entity Data
DEP
Integrasi dengan Existing System BPK (3)
Audit Methodology
Embeded Audit Methodology & Procedure
IT Audit
Interim
Planning
Executing
Reporting
Audit Methodology Workflow
Embeded Audit Methodology & Procedure
Tool, Reference, Package & Template
• Sampling Tool•Materiality
Tool
•Unaudited Financial Report• Flight Manifest
Portal e-Audit Access
•Reference from portal•Reference from DEP•Reference from entity
Upload Reference
• Internal Document (Pedoman, Standar, Juklak, Juknis Pemeriksaan) •General Entity’s Bussiness Process document (law/regulator)
Library of Documents
• For every type of audit (Financial, Performance & PDTT) & kind of Entity (Central & local government, Central Bank, BUMN, BUMD)
Audit Procedure & Template Package
•General Template for audit process•General Template for audit procedure
Template
Embeded Audit Methodology & Procedure
Package Classification for Audit & Entity Type
Financial Report
Central Gov
LKPP Pack
LKKL Pack
Local Gov
Province Pack
District Pack
City Pack
Central Bank Pack
BUMN Pack
BUMD Pack
Performance Audit Pack
PDTT Pack
Embeded Audit Methodology & Procedure
Sistematics of Audit General Procedure
Account 1
Account 1.1
Assertion 1
Procedure 1.1
Procedure 1.2
Assertion 2
Procedure 2.1
Procedure 2.2
Account 1.2
Assertion 1
Procedure 1.1
Procedure 1.2
Assertion 2
Procedure 2.1
Procedure 2.
…
Account 1 …
Embeded Audit Methodology & Procedure
Audit Procedure Template Classification
A
A1LKPP
LKKL
A2
Provinsi
Kabupaten
KotaA3
A4
A5
B B1
C C1
Embeded Audit Methodology & Procedure
Klasifikasi Procedure Pemeriksaan Akun LK (???)
Presentation & Disclosure
Substantive Analysis
Control Test
Substantive Test
Supporting/Sub Lead Schedule
Lead Schedule
Embeded Audit Methodology & Procedure
Embeded Project Management System
Download Audit
Procedure Package
Custom Procedure
Assignment (PKP)
Weight Adjustment
Review ExecutingEntry
Realization Duration
Entry Progress
Team Leader
Team Member
Monitoring for each member
Team Monitoring
Monitoring & Tracking
Embeded Coaching & Document Management System
Indexing EWP
Versioning EWP & Documents Conflict Resolution
Team Collaboration (Coaching Workflow)
Monitoring Coaching Status
Cross Reference
Browsing & Searching Documents
Integration with External DMS
Coaching Workflow
Embeded Coaching & Document Management System
Status Coaching
Legend DescriptionNew document created
Notes from Team LeaderResponse from Team Member
Approved by Team Leader
Notes from Quality Control
Response from Team Leader
Approved by Quality ControlNotes from PJResponse from QC
Approveb by PJ
Embeded Coaching & Document Management System
Embeded Calculation & Reporting
LK Unaudited HP3 SS LS Adjustment
Summary LK Audited
LTP Auditee Response
Audit Opinion
Recommendation & Follow Up
Draft Report
Final Report (LHP)
Audited Financial Report
Audit Reporting
Embeded Coaching & Document Management System
Embeded Knowledge Management System
Server
Pack 1
Pack 2
Pack 3
Pack n
Client
Team 1
Team 2
Team 3
Team n
Procedure Adjustment
Server
Procedure Team 1
Procedure Team 2
Procedure Team 3
Procedure Team n
Server
Procedure Team 1
Procedure Team 2
Procedure Team 3
Procedure Team n
Review / Evaluate
Procedure
New Pack 1
New Pack 2
New Pack 3
New Pack n
Team Store
SiAP
Other Technical Requirement• Synchronization Repository (File System &
Database) over LAN & internet• Auto Update Application• User Authorization for BPK Member
(Watcher), Biro TI, Litbang• Activity/Event log Tracking
Private & Public
Networks
Synchronization Mechanism
Local DB
Local FS
User Interface
Agent e-WP
Local DB
Local FS
User Interface
Agent e-WP
Local DB
Local FS
User Interface
Agent e-WP
SiAP Team Member 1
SiAP Team Member 2
SiAP Team Leader
Private & Public
Networks
Local DB
Local FS
User Interface
Agent e-WP
SiAP Team Member
Auto Update Mechanism
Local DB
Local FS
User Interface
Agent e-WP
SiAP Team Leader
Local DB
Local FS
User Interface
Agent e-WP
SiAP QC/PJ
User Interface
Agent e-WP
Server DB
Server FS
Server SiAP
Synchronization & Integartion Context
SMP
DEP
e-Audit
SiAP TM
SiAP TMSiAP TL
SiAP TM
SiAP TM
SiAP TL
SiAP QC
SiAP PJ
Server SiAP
Idaman
MAKIN
DMS
Team Store
SiAP
Integrasi Sinkronisasi
User AuthorizationTeam Member
Team/Sub Team Leader
Quality Control
Quality Assurance
Final Approval Officer (PJ)
Litbang (Pack Management)
Biro TI (Super admin)
BPK Member
Development RoadMap
2013SiAP LK
2014SiAP LK &PAIntegration with SMPIntegrastion with e-Audit
2015Integration with Idaman (EIS)Integration with MAKIN
...Authomatic Procedure based on risk & materiality
Thank You
Login
Assignment
Team Structure
Monitoring Team
Monitoring Personal
Planning
Audit Program
Sampling Tool
Unaudited Financial Report
Audit Procedure
Modul Reporting
General Library
Modul IT Audit
Modul Interim
Coaching