the audit board of indonesia : fighting against corruption 10 th asosai research project meeting dec...
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THE AUDIT BOARD OF INDONESIA : FIGHTING AGAINST CORRUPTION
10th ASOSAI RESEARCH PROJECT MEETINGDec 11- 13, 2012
SHENZHEN CITY - CHINA
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The Board •Chairman : 1•Vice chairman : 1•Members : 7
Inspector (Internal Auditor)
Principal Directors :• Planning, Evaluation &
R&D• Legal Counsel &
development
Secretary GeneralPrincipal Auditors
I - VII
Administrative Bureaus : Finance, HRD, International
& PR, etc.Audit Units : 18
Reps/ Regional Offices : 33
ORGANIZATONAL STRUCTURE
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ESTABLISHMENT & MANDATE
•Constitution Year 1945•Established Jan 1, 1946•Law 15/2004 on State Auditing •Law 15/2006 on the Audit Board
Establishment
•To audit State Finance Accountability
Mandate
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AUTHORITIES
•Financial Audit•Performance Audit•Special purpose Audit : compliance & Investigative
Audit
•Consideration to government on internal control design•Opinion on certain subject, other than audit opinion
Non Audit
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COMBATING CORRUPTION
•Regular Audit to detect fraud•Investigative/fraud audit to prove fraud indication•Cooperation with law enforcing agencies (Police, Attorney General, Commission on Corruption Eradication)
Optimizing audit
•Design & implement fraud control system (FCS) within our office•Internal trainings on fraud risk assessment & change management
Implementing Fraud Control
System
•Performance audit on several entities on fraud prevention policies• Formulate good management model of fraud control system at entity level
Auditing government’s effort in fraud prevention
& eradication
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COMBATING CORRUPTION (2)
•Study on regulation on fraud prevention & eradication, particularly on aspects : coordination, monitoring & evaluation•Performance audit on national policy on fraud prevention & eradication (government level)
Evaluating National policies
on fraud prevention & eradication
•Exposing our FCS to several entities & universities•Participate in National Congress of ACFE-Indonesia•Prepare a better practice guide of FCS
Disseminating knowledge & experience on fraud control
system
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GSHSHAJ
THANK YOU