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

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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