DUNIA AKUNTANSI

Members Group 6:

Fitriana Kusuma Wardani       (C1I106013)

Septiandi                                 (C1I016027)

Adriano A                               (C1I016039)

Syaifak Aviana Juna               (C1I016047)



Understanding Cybercrime Wave

Cybercrime is an organized alley that is usually not in the same geographical scope, international cooperation, using technology and its crime orientation is money. Because the scope of crime is very large, the problem of cybercrime is the main focus of the government. Cybercrime itself is a crime that does with the internet. Examples of common cybercrime include: stealing organizational intellectual property (IP), confiscating online bank accounts, creating and distributing viruses on other computers, posting confidential business information on the Internet, and disrupting systems in a country.

Why does this happen? Because the opportunity to profit in cyberspace is huge. This is evidenced by 178 million Americans watching 33 billion online videos in February 2013. These statistics reflect the value of intellectual property available on the Internet in films alone. Not only that, Netflix pays Disney and Epix a total of US $ 350-400 million per year for content licensing fees.

Furthermore, what should be a concern for IT auditors is that the number of cybercrime annually increases every year. This is evidenced by the average annual cost of cyber crime for survey respondents in 2012 of US $ 8.4 million globally, US $ 8.9 million in the US. This is a 6 percent increase from the last survey. Respondents also reported that they had 1.8 successful attacks per week per entity, an increase of 42 percent from 2011. The survey results showed a positive relationship between the size and annual costs of cyber crime. However, smaller organizations have far higher per capita costs (US $ 1,324) than larger organizations (US $ 305) according to the Ponemon Institute.

Other things that need to be understood by IT auditors include that perpetrators of crimes in cyberspace can use various methods and have methods to carry out their actions. Among them can be through (DoS) programs, viruses and Trojans. Next, is the shipping methodology. The term commonly used is vector. Examples of vectors are phishing emails, drive-by websites, vulnerabilities that allow unauthorized access to systems or data, and advanced persistent threats (APT).

Cybercrime is usually the culprit who is an outsider from a company. However, in fact one of the three cases that occurred was one of the cybercriminals who was an insider from the company. the offender who involves an insider usually steals funds through an automated clearinghouse (ACH), electronic funds transfer (EFT) or wire transfer.

Therefore, organizations need to protect themselves from various cybercrime threats that will occur, both external and internal threats. The basics that we must understand together about cybercrime are the types of potential losses that may occur (who are the victims, what are the stolen, and how suffering victims), basic remediation, trends and resources.

What are the various potential disadvantages of cybercrime? Usually the victims of cybercrime are an entity that has something that can be stolen by the perpetrator and is satisfying. Because the orientation of cybercriminals is money, the favorite target of the perpetrators is financial institutions. This is driven by the fact that financial institutions are warehouses for money. Not only that, financial institutions are a favorite target of cybercriminals because usually the perpetrators steal victim identity to open accounts so that they can steal data or eliminate data or systems so that companies have to pay more to restore system damage or have to pay ransom to cybercriminals.

How to fight cybercrime attacks? Companies or cybercrime victims must detect and find cybercrime attacks or understand tools or networks that are at high risk of being attacked.

Cybercrime in recent years has been flaring up with various facts about cyber crime, usually perpetrators are more interested in smaller companies than companies because small companies have smaller security systems while large companies have stronger and tighter security systems. Sybercrime perpetrators have a broad understanding of IT because they can commit crimes by means and sophisticated tools. Actors can also identify victims very specifically.

How to recover cybercrime attacks? Currently there are many ways to avoid cybercrime attacks, a lot of counseling and seminars on this issue and there are many available cybersecurity applications, including:

·         Microsoft Security Intelligence Report

·         Verizon Data Breach Investigations Report

·         Ponemon Institute (various reports on cybersecurity)

·         Govinfosec web site

·         The Business Model for Information Security (BMIS) from ISACA

·         US National Institute of Standards and Technology (NIST) standards

Conclusion:

Crime in cyberspace is not a strange thing in the world because there is already a lot of evidence of his crime and not a few are victims. This results in IT auditors having to understand more about IT to fight cybercrime attacks such as target objects searched for cybercrime, target perpetrators, and how the perpetrators committed their crimes. Because the impact of this crime resulted in large losses both because they have to spend more money to recover attacks or because of loss of important data.

CONCEPTUAL FRAMEWORK

EXAMINATION

PRELIMINARY

1. The State of the Republic of Indonesia is formed with the aim of protecting all nations

Indonesia and all of Indonesia's bloodshed, advancing prosperity

general, educate the life of the nation, and participate in carrying out order

a world based on freedom, eternal peace and social justice.

The country's objectives are contained in the Opening of the Constitution

State of the Republic of Indonesia in 1945 (UUD 1945). To reach the destination

the state, the 1945 Constitution mandates the Management of State Finance

carried out openly and accountable for as much as possible

people's prosperity.

2. State Finance is one of the main elements in the administration

state government. To achieve the goal of statehood, State Finance

must be managed in an orderly manner, obeying the laws and regulations, efficiently,

economical, effective, transparent and responsible by paying attention

a sense of justice and propriety.

3. To examine the management and responsibility of state finances, it is formed

one free and independent CPC. BPK examination includes inspection

finance, performance checks, and checks with specific objectives (PDTT).

4. BPK conducts checks based on inspection standards. Standard

examination is a benchmark for conducting management checks

and state financial responsibility which includes general standards, standards

implementation, and reporting standards that must be guided by the BPK and / or

Examiner.

5. Compilation of inspection standards requires a reference and basis in the form of a Framework

Conceptual Examination. Development of this conceptual framework is in accordance with

statutory provisions and conceptual framework

used in preparing relevant international inspection standards.

CONCEPTUAL FRAMEWORK OBJECTIVES

6. This Inspection Conceptual Framework, hereinafter referred to as the Framework

Conceptual, underlies the development of the SPKN. The conceptual framework aims

as a reference and basis for:

a. BPK, Examiner, Government Internal Oversight Officer who carries out

performance audits and audits with specific objectives, as well as public accountants

carry out state financial checks based on provisions

Constitution;

b. compiling inspection standards; and

c. user of the BPK Audit Result Report (LHP) and other parties

related to standards for inspection and / or management checks and

state financial responsibility.

7. The Conceptual Framework is not an examination standard and / or procedure.

The Conceptual Framework is a reference for developing inspection standards.

In case there are problems that have not been regulated in inspection standards,

then Examination refers to the Conceptual Framework.

SCOPE OF CONCEPTUAL FRAMEWORK

8. The Conceptual Framework includes:

a. General description of examining state finances;

b. Elements of examining state finances;

c. Principles of auditing state finances;

d. Development of inspection standards; and

e. Relationship between Conceptual Frameworks, statutory provisions -

invitations, inspection standards, and other provisions.

GENERAL DESCRIPTION OF STATE FINANCIAL EXAMINATION

State Finance Examination Mandate

9. The 1945 Constitution mandates the BPK to examine management and

state financial responsibility freely and independently. Check up result

Independence of the BPK

10. To examine the management and responsibility of state finances established

one free and independent CPC. BPK has freedom and independence

in planning, implementing, reporting and monitoring follow-up results

examination. In addition, the independence of the BPK is in the examination of state finances

covers the availability of human resources, budgets, and supporting facilities

others.

BPK authority

11. In carrying out its duties, the BPK has the following authorities:

a. determine the object of inspection, plan and implement

examination, determine the time and method of examination and compile

and present inspection reports;

b. request information and / or documents that must be given by each

people, organizational units of the Central Government, Regional Governments, Institutions

Other countries, Bank Indonesia (BI), State-Owned Enterprises (BUMN), Bodies

Public Services (BLU), Regional-Owned Enterprises (BUMD) , and institutions or

another body that manages state finances;

c. carry out inspection at the place of deposit of money and property

country, at the place of activities, bookkeeping and administration

state finances, as well as checks on calculations,

letters, proofs, checking accounts, liabilities and lists

others relating to the management of state finances;

CONCEPTUAL FRAMEWORK FOR EXAMINATION

d. determine the types of documents, data, and information about management

and state financial responsibility that must be submitted to the BPK;

e. set standards for auditing state finances after consultation

with the Central Government / Regional Government which must be used in

examination of management and responsibility of state finances;

f. establish a code of ethics for auditing management and responsibility

state finances;

g. use experts and / or examiners outside the BPK

work for and on behalf of the BPK;

h. fostering the examiner's functional position;

i. give consideration to Government Accounting Standards;

j. give consideration to the design of the internal control system

Central Government / Regional Government before it is determined by the Government

Center / Regional Government;

k. monitor the settlement of compensation for the state / region stipulated by

Government against non-treasury civil servants and other officials;

l. monitor the implementation of the imposition of compensation for the state / region to

treasurer, manager of BUMN / BUMD, and other institutions or bodies

managing state finances as determined by the BPK; and

m. monitor the implementation of the imposition of compensation for the state / region

determined based on court decisions that already have

permanent legal force.

12. The BPK can provide:

a. opinion to the DPR, DPD, DPRD, Central Government / Regional Government,

Other State Institutions, BI, BUMN, BLU, BUMD, Foundations, and institutions or

other bodies, which are needed because of the nature of the work;

b. consideration of the settlement of the loss of the state / region specified

by the Central Government / Regional Government; and / or

c. expert testimony in the judicial process regarding the loss of the state / region.

13. BPK members cannot be prosecuted before the court for carrying out their duties,

obligations and authority. In carrying out its duties and authorities,

BPK members, auditors, and other parties who work for and on behalf of

The BPK is given legal protection and security guarantees by the agency

authorized.

STANDARD OF COUNTRY FINANCIAL EXAMINATION

Definition of Examination of State Finance

14. Examination of state finances is the process of problem identification, analysis, and

evaluations carried out independently, objectively, and professionally based on

inspection standards, to assess the truth, accuracy, credibility, and

reliability of information regarding management and financial responsibility

country. Thus, examining state finances provides confidence

adequate. The inspection process includes planning, implementation,

reporting and monitoring the follow-up of audit results.

15. Inspections are carried out in order to encourage financial governance

a good country through the acquisition of confidence that management and responsibility

answer to state finances in accordance with the provisions of legislation -

invitation and / or principles of good governance.

Scope of State Financial Examination

16. The scope of the state financial audit includes examining management

and state financial responsibility. Management covers all activities

planning, implementation, supervision, and accountability. Responsibility

answer is the obligation to carry out state financial management

in accordance with the principles of good governance.

17. State Finance is all state rights and obligations that can be assessed

with money, as well as everything in the form of money or in the form of goods

which can be used as state property due to the implementation of rights and

the obligation. The scope of the country's finances includes:

a. state rights to collect taxes, issue and circulate money,

and make loans;

b. state obligation to carry out public service duties

state government and paying third party bills;

c. State Revenues;

d. State Expenditures;

f. Regional Expenditures;

g. state wealth / wealth of regions that are managed by themselves or by other parties

in the form of money, securities, accounts receivable, goods, and other rights that can be obtained.

CONCEPTUAL FRAMEWORK FOR EXAMINATION

assessed with money, including assets separated from the company

regional state / company;

h. wealth of other parties controlled by the government in the framework of

carrying out government duties and / or public interests; and

i. other party's wealth obtained by using that facility

given by the government.

Types of State Financial Examinations

18. The type of examination of state finances includes financial audits,

performance checks, and PDTT. The purpose of an examination determines the type

examination. Financial examination aims to give opinion over

fairness of financial statements. The purpose of the performance audit is to provide

conclusions on economic aspects, efficiency and / or management effectiveness

state finance, and provide recommendations to improve aspects

that is. PDTT aims to provide conclusions in accordance with the objectives

specified check. PDTT can take the form of compliance checks

and investigative examination.

Benefits of State Financial Examination

19. BPK examination encourages management of state finances to achieve

country goals, among others through:

a. provision of examination results including conclusions

independent, objective and reliable, based on sufficient evidence

and right;

b. strengthening corruption eradication efforts in the form of submission of findings

indicative of a crime and / or loss in financial management

state to the agency authorized to be followed up, as well as in the form of

prevention by strengthening the state financial management system;

c. increased accountability, transparency, economics, efficiency, and

effectiveness in the management and responsibility of state finances, within

constructive recommendations and effective follow-up;

d. improvement in compliance with management and financial accountability

the state against the provisions of legislation;

STANDARD OF COUNTRY FINANCIAL EXAMINATION

e. increasing the effectiveness of the role of the Government Internal Supervision Apparatus; and

f. increasing public trust in the results of the BPK examination and management

state finances.

Transparency and Accountability for State Financial Examinations

20. The BPK must carry out its main duties, functions and authorities

economical, efficient and effective based on statutory provisions -

invitation. In the context of transparency and accountability in carrying out tasks

the principal, function, and authority, the BPK publishes the results of its implementation

in accordance with the provisions of legislation through various

media, both conventional and in the network (online).

ELEMENTS OF STATE FINANCIAL EXAMINATION

21. Elements of a state financial audit include:

a. Three-party relationship, which consists of:

1) state financial examiner,

2) the party responsible, and

3) LHP users;

b. Subject matter (subject matter) and information about the subject matter (subject matter information);

c. Examination criteria;

d. Proof of examination;

e. Report on audit results; and

f. Monitoring follow-up of audit results.

Three Parties in the Examination of State Finances

22. Examination of state finances involves 3 (three) parties, namely

(1) state financial examiners; (2) the party responsible; and (3)

LHP user.

State Finance Examiner

23. BPK is a state institution that has the duty and authority to

check the management and responsibility of state finances. BPK can

assigns the BPK Examiner and / or experts and / or examiners at

outside the BPK working for and on behalf of the BPK. The BPK Examiner is the Implementer

The BPK carries out the task of checking management and responsibility

state finance for and on behalf of the BPK. Experts and / or examiners at

outside the BPK can be individuals or institutions outside the BPK.

24. Examination of state finances can also be carried out by public accountants

under the provisions of the law. In case the inspection is carried out

by public accountants based on statutory provisions, inspection

carried out based on the Public Accountant Professional Standards

(SPAP) and SPKN. Guidelines for the use of SPKN by public accountants will be regulated

BPK in a provision. Reports produced by public accountants

this must be submitted to the BPK for evaluation. Implementation of evaluation

follow the procedures set by the BPK. Results of examination of public accountants and

the evaluation was then submitted by the BPK to representative institutions,

so that it can be followed up in accordance with its authority.

Responsible Party

25. The responsible party is the party being examined, who is responsible

responsible for information on the subject matter and / or responsible for managing things

principal, and / or responsible for following up on the results of the examination between

others are the President, Minister and Regional Head.

LHP user.

26. LHP users are representative institutions, government and other parties

have an interest in LHP.

a. Representative Agency

Representative institutions in question are DPR, DPD, and DPRD. Institution

representatives follow up on the results of the BPK examination by conducting

discussion according to their authority. Representative agencies can request

explanation to the BPK in order to follow up on the results of the examination and

or ask the BPK to carry out further checks. Representative institution

may request the Government to follow up the results of the examination.

b. Government

The meaning of the Government is the Central Government and the Government

Area.

c. Other interested parties

What is meant by other parties with interests, among others, is the community,

law enforcement agencies, and institutions that have interests

against LHP.

It Staple ( subject matter ) and Information Page Principal ( subject matter information)

27. Principal matters are matters that are examined and / or matters of concern

in an audit assignment, which can be in the form of information, conditions, or

activities that can be measured / evaluated based on certain criteria. Information p

the principal is the result of an evaluation or the results of measuring the main things against the criteria. Thing

principal and basic information have various forms and characteristics

different depending on the purpose of the examination. Key things and information on things

the principal can be, but is not limited to, the following:

a. performance or financial condition (for example: financial position, performance

finance, and historical or prospective cash flows), in this case information p

principal can be in the form of recognition, measurement, presentation and disclosure

reflected in the financial statements;

b. performance or nonfinancial conditions (for example: the performance of an entity),

in this case the principal information may be the main indicator

efficiency and effectiveness;

c. physical characteristics (for example: the capacity of a facility), in this case

basic information can be in the form of documents about specifications;

d. systems and processes (for example: internal controls or systems

information technology or entity), in this case the basic information can be

in the form of assertions about effectiveness;

e. behavior (for example: corporate governance practices, compliance with

provisions of legislation, human resources), in

this is the subject matter information can be a statement of compliance or

a statement of effectiveness.

CONCEPTUAL FRAMEWORK FOR EXAMINATION

28. Principal matters have different characteristics, which include up to

the extent to which information on the subject matter is qualitative or quantitative,

objective or subjective, historical or prospective, and related to a point in time

or covers a certain period. These characteristics will affect:

a. the level of accuracy in measuring and evaluating the subject matter

based on criteria; and

b. the level of evidence capability available to provide confidence.

29. LHP presents certain characteristics and considers the impact of

these characteristics are relevant to LHP users.

30. Determining the main things can be said right, if:

a. can be identified and allow evaluation and measurement

consistent with the criteria that have been identified; and

b. allow for the procedure to be applied in obtaining the evidence

sufficient and appropriate and support conclusions to provide confidence

adequate.

Examination Criteria

31. The inspection criteria are the benchmarks used in checking and

assessing the subject matter, in this case information disclosed in management

and state financial accountability, including benchmarks for presentation

and relevant disclosures. Each examination uses criteria

examination that is in accordance with the context of the examination. Examination criteria

what is used depends on a number of factors, including goals and types

examination. The inspection criteria used must be available to the user

LHP sehingga pengguna memahami proses evaluasi dan pengukuran suatu hal

pokok.

32. Kriteria pemeriksaan yang sesuai menggambarkan karakteristik sebagai berikut:

a. relevan, memberikan kontribusi kepada kesimpulan guna membantu

pengambilan keputusan oleh pengguna;

b. lengkap, faktor-faktor relevan yang dapat memengaruhi kesimpulan tidak

ada yang diabaikan;

c. andal, memungkinkan pengevaluasian dan pengukuran yang konsisten

terhadap hal pokok oleh pemeriksa lain yang mempunyai kualifikasi yang

sama;

STANDAR PEMERIKSAAN KEUANGAN NEGARA

d. netral, memberikan kontribusi kepada kesimpulan yang bebas dari

keberpihakan; and

e. dapat dipahami, mudah dipahami oleh pengguna sehingga pembuatan

kesimpulan menjadi jelas, komprehensif, dan tidak rentan terhadap penafsiran

yang berbeda-beda.

33. Kriteria pemeriksaan dapat bersumber dari ketentuan peraturan perundang-

invitations, standards issued by certain professional organizations, contracts,

policies and procedures determined by the entity being examined, or criteria

which is communicated by the Examiner to the party responsible.

Proof of Examination

34. Proof of examination is information used by the Examiner

determine the suitability of the principal with the inspection criteria. Examiner

consider the adequacy and accuracy of the evidence obtained.

35. Adequacy of proof of examination is a measure of the quantity of proof of examination,

which is influenced by the examiner's assessment of audit risk and quality

proof of examination. The accuracy of proof of examination is a measure of quality

proof of examination is relevant, valid, and reliable to support the results

examination.

36. Adequacy and accuracy of examination evidence are related to each other.

More quantity of evidence may not compensate for quality

bad proof.

37. Forms of proof of examination vary, such as transaction records

electronic / physical, written or electronic communication with parties outside the entity

examined, the results of the examiner's observation, as well as oral / written information from

party examined. The method used in obtaining evidence can

including inspection, observation, information request, confirmation, calculation,

analytical procedures, and / or other techniques.

38. The examiner considers the relationship between the cost of obtaining evidence

with the usefulness of the information obtained. Difficulties or costs that arise

to obtain evidence should not be used as an excuse to eliminate

a procedure for collecting evidence when alternative procedures are not available.

The examiner uses his professional judgment and applies it

CONCEPTUAL FRAMEWORK FOR EXAMINATION

professional skepticism in evaluating the quantity and quality of evidence, i.e.

adequacy and accuracy of evidence, to support LHP.

Audit Report

39. The examiner makes LHP in the form of a written report containing a conclusion

obtained from information on the subject matter. LHP contains the results of the analysis above

testing of evidence obtained during the examination. Structure and

LHP format is further stipulated in reporting standards. LHP is used by

the party responsible for making improvements to management

and state financial responsibility.

40. LHP that has been submitted to a representative institution is declared open

for the public, except those that contain state secrets and / or contain elements

criminal proceedings that are processed by law as stipulated in the regulations

legislation. LHP which is open to the public means that it can be obtained

and / or accessed by the community in accordance with the provisions of legislation -

invitation.

Monitoring of Audit Result Follow-Up

41. LHP is followed up by state financial management officials as the party

who is responsible for their authority and regulatory provisions

legislation. BPK periodically monitors the implementation of follow-up

on LHP and convey the results of monitoring to representative institutions,

and the party responsible.

42. The examiner considers the follow-up to the results of the previous examination

related to the examination carried out.

COUNTRY FINANCIAL EXAMINATION PRINCIPLES

43. The principles of examining state finances are provisions that are

must be understood and adhered to by standard makers in setting standards

inspection and examiner in conducting audits, which include:

a. Code of Ethics;

b. Quality control;

STANDARD OF COUNTRY FINANCIAL EXAMINATION

c. Management and expertise of the Examining team;

d. Risk of inspection;

e. Materiality;

f. Inspection documentation; and

g. Communication examination.

Code of Ethics

44. To create an independent, integrity and professional BPK for the sake of

the interests of the state, each Member of the BPK and the State Finance Examiner

must comply with the code of ethics. Code of ethics is norms that must be obeyed

by each BPK Member and the State Finance Examiner while running

its duty to maintain the dignity, honor, image and credibility of the BPK. Code

ethics determined by the BPK. Independence, integrity and professionalism are

values that must be upheld by BPK Members and the Financial Examiner

Country.

Independence

45. Independence is an attitude and action in carrying out an examination

to not side with anyone and not be influenced by anyone.

The examiner must be objective and free from conflicts of interest ( conflict of

interest ) in carrying out their professional responsibilities. Checker too

must be responsible for continuing to maintain independence

in independence of mind and independence in appearance

( independence in appearance ).

Integrity

46. Integrity is quality, character, or condition that shows unity

complete, honest, hard work, and adequate competence.

Professionalism

47. Professionalism is proficiency, expertise, and professional commitment within

carry out the task accompanied by the principle of care ( care ), accuracy, and

accuracy, and guided by regulatory standards and provisions

legislation. The professional attitude of the examiner is realized by

always being professional skepticism ( Professional Skepticism ) during the process

examination and prioritizing professional ( professional) considerations

judgment ).

48. Professional skepticism means the examiner does not consider that party

responsible is dishonest, but also does not assume that

honesty of the responsible party is not in question anymore. Consideration

professional is the application of collective knowledge, skills, and

experience. Professional considerations are considerations made by
examiners who are trained, have knowledge, and experience so that
have the competencies needed to make a judgment
reasonable.

Quality Control
49. To increase stakeholder confidence in results
BPK examination, absolutely required quality control standards. System
BPK quality control must be in accordance with quality control standards so that
the quality of the examination carried out is maintained. Quality control system must
includes, but is not limited to, matters such as supervision, tiered reviews,
monitoring, and consultation during the inspection process. Quality control system
The BPK is reviewed internally and also by other countries' financial audit agencies
who is a member of the world financial audit organization.
Management and Expertise of the Examining Team

50. The BPK guarantees that the Examiner has the necessary expertise. Examining Team
must collectively have the knowledge, experience and competence
required in the examination. This includes knowledge and experience
practical from the Examination carried out, understanding of standards and provisions
legislation, understanding of the entity's operations, as well as
ability and experience to practice professional judgment.
BPK recruits human resources with appropriate qualifications, providing
training and capacity building, setting standards and guidelines
examination, and provide sufficient audit resources. Examiner
maintain their professional competence through professional development
sustainable.

STANDARD OF COUNTRY FINANCIAL EXAMINATION
51. Development of examiner capacity includes the exchange of ideas and experiences
examination with the international examiner community. This was realized
in congresses, training, seminars, and working groups at the international level.

52. Examiners can use the work results of the Internal Supervisory Apparatus
Government, experts and / or examiners outside the CPC. Procedure
examination must provide an adequate basis when using work results
other party. The examiner must obtain evidence that guarantees competence and
independence of experts and / or examiners outside the CPC, and quality
the results of his work.

53. Use of the work results of the Government's Internal Oversight Officer
to improve coordination and cooperation, and reduce possibilities
duplication of work. This is possible because in principle, both Examiners
and the Government's Internal Oversight Apparatus aimed at encouraging governance
good governance.

54. Government Internal Control Apparatus uses SPKN in implementing
performance audits and audits with specific objectives.

Audit Risk
55. Examiners are aware, aware, consider and manage
risk of examination. Risk of examination is the risk that the results of the examination
not in accordance with the actual conditions. Examiner develops
inspection procedures and implement them with the aim of reducing risk
examination.
Materiality in the Examination of State Finance

56. The examiner considers materiality in the inspection process. Concept
materiality is relevant for all examinations. Something is material

if knowledge about this can affect the taking

decision by LHP users. Materiality is determined using

professional judgment and depends on the interpreter's interpretation of

LHP user needs and regulatory provisions.

Materiality has quantitative aspects and qualitative aspects. Consideration

materiality influences decisions about the nature, timing and scope of the procedure

examination and evaluation of examination results.

CONCEPTUAL FRAMEWORK FOR EXAMINATION

Inspection Documentation

57. Examination documentation that adequately provides understanding

clear procedures for examinations carried out, evidence obtained and

conclusion. Inspection documentation can be either physical documents or

electronic document. Documentation provides information for the Examiner

experienced and without prior knowledge regarding examination

to understand: (1) the nature, timing, scope, and results of the procedure

done, (2) evidence obtained to support conclusions

examination, (3) the reasons behind all significant things that are needed

professional considerations; and (4) conclusions. Inspection documentation must

managed in a secure inspection documentation management system,

not quickly damaged, organized, efficient and effective.

Communication Examination

58. Examiners establish efficient and effective communication throughout the process

examination.

59. Communication includes the process used by the BPK or the Examiner

obtaining data and information in order to collect audit evidence

and the submission of the results of the examination to the responsible party.

The examiner can communicate matters related to the examination to

stakeholders in accordance with statutory provisions -

invitation.

DEVELOPMENT OF EXAMINATION STANDARDS

60. Development of inspection standards includes standard drafting procedures,

standard revisions, and standard interpretations. Development of inspection standards

consider standard developments in the professional environment

national and international. The process of developing inspection standards

includes the steps that need to be taken ( due process ) so

produced generally accepted inspection standards. Steps

These include consultations with the government, professional organizations in the field

examination, and consider international inspection standards.

STANDARD OF COUNTRY FINANCIAL EXAMINATION

61. Preparation of inspection standards is carried out based on the framework reference

conceptual. The steps for preparing inspection standards include
identification of topics or problems, limited research, standard draft writing,
standard launch draft launch, standard exposure draft hearing,
discussion of responses and input on standard exposure drafts, consultation
draft standards with the Government, and finalization and standard setting.

62. Revisions to the inspection standards can be major revisions and upper minor revisions
inspection standards. Major revisions are addition, subtraction, or
comprehensive changes to a section in the inspection standard statement,
while minor revisions are additions, subtractions, or changes
important terms, sentences and / or paragraphs in a sub-section of the statement
inspection standards.

63. Interpretation of examination standards is explanation, clarification, and more description
further examination standards.

64. Regulation on the development of inspection standards is further stipulated by the BPK.

65. A review of inspection standards needs to be carried out in the event that it occurs
changes in the state financial audit environment

RELATIONSHIP OF CONCEPTUAL FRAMEWORK, PROVISIONS OF BEGINNING REGULATIONS-
INVITATION, STANDARD OF EXAMINATION, AND OTHER PROVISIONS

66. This Conceptual Framework does not replace legal provisions -

invitation in Indonesia. The Conceptual Framework does not specify provisions and

inspection procedure. These conditions and procedures will be arranged in

inspection standards developed with reference to the Framework

This conceptual and does not conflict with the provisions of legislation -

invitation.

67. In addition to inspection standards, the BPK also issued a code of ethics, standards

quality control, provisions for the use of examiners from outside the BPK, provisions
concerning monitoring the follow-up of the results of the CPC examination, and provisions
other provisions.

CONCEPTUAL FRAMEWORK FOR EXAMINATION

68. As a description of the inspection standards, the BPK issues instructions

implementation, inspection technical instructions, inspection management guidelines,

and other terms of translation.

69. A review of the Conceptual Framework needs to be done in the event that it occurs

changes in the state's financial audit environment.

CHAIRMAN OF THE FINANCIAL EXAMINATION AGENCY

REPUBLIC OF INDONESIA,

signed

HARRY AZHAR AZIS

Copies in according to the originals

FINANCIAL AUDIT BOARD OF THE REPUBLIC OF INDONESIA

Head of the Main Directorate of Development and Development

Law on Examination of State Finance,

signed

Nizam Burhanuddin

STANDARD OF COUNTRY FINANCIAL EXAMINATION

STANDARD EXAMINATION STATEMENTS 100

GENERAL STANDARDS

PRELIMINARY

Scope

1. This PSP sets general standards for carrying out financial checks,

performance checks, and PDTT.

2. This general standard relates to ethics; independence, integrity, and

professionalism; quality control; competence; consideration of non-compliance,

fraud and disobedience; audit communication; and documentation

examination in the implementation and reporting of examination results; relationship

with professional standards used by public accountants; as well as obligations

Government Internal Oversight Apparatus and public accountants in the examination

state finances.

Effective date

3. This PSP is valid and has binding legal force from the date

invited.

AIM

4. The purpose of the examiner in implementing the General Standards is as a basis

to be able to implement implementation standards and reporting standards

effective. Thus, this general standard must be followed by the BPK and all

Examiners who carry out checks based on Inspection Standards.

DEFINITION

5. For the purposes of this standard, the terms below mean the following:

a. The Supreme Audit Agency, hereinafter abbreviated as BPK, is an institution

country that has the duty and authority to examine management

and state financial responsibility.

b. The examiner is the person who carries out the management inspection task

and state financial responsibility for and on behalf of the BPK.

c. Subject matter is things that are examined and / or things that are

become a concern in an audit assignment, which can be in the form of

information, conditions, or activities that can be measured / evaluated based on

some criteria.

d. The subject matter information is the result of an evaluation or

the results of the measurement of the main things against the criteria.

e. Ethics is an attitude and behavior that shows willingness and

the person's ability to consciously obey the rules and norms

that applies in an organization.

f. The BPK Code of Ethics, hereinafter referred to as the Code of Ethics, is the norm

must be obeyed by each BPK Member and Examiner while running

its duty to maintain the dignity, honor, image and credibility of the BPK.

g. Independence is an attitude and action in carrying out

examination to be impartial and deemed impartial to

anyone, and is not affected and is seen not to be influenced by

anyone.

h. Integrity is quality, character, or condition that shows unity

intact, having honesty, hard work, and adequate competence.

i. Professionalism is the ability, expertise, and commitment of professions within

carry out the task.

j. Professionals are things that are related to a profession that is

need special intelligence to run it.

k. Professional skepticism is an attitude that includes the mind always

questioning and critically evaluating evidence

examination or other matters during the examination.

l. Professional considerations are the application of collective knowledge,

skills, ethics, and experience of examiners in the inspection process.

m. Quality control standards are a benchmark for assessing the extent to which

the inspection process runs according to inspection standards.

n. Quality control system is a set of procedures and policies

applied to ensure inspection practices are in accordance with

statutory standards and provisions.

STANDARD OF COUNTRY FINANCIAL EXAMINATION

o. Competencies are education, knowledge, experience, and / or

skills a person has, both about examination and about

certain things or fields.

p. Competent is capable or capable in the field that is mastered.

q. Experts are people who have expertise in matters or fields

certain, which is needed for inspection and is not

Examiner.

r. Fraud (fraud) is an act that contains an element of intent,

intention, benefit yourself or others, fraud, concealment

or embezzlement, and misuse of trust that is intended to obtain illegal profits that can be in the form of money, goods /

assets, services, and not paying services, carried out by one individual or

more than those responsible for governance, employees, or parties

third.

s. Disobedience ( abuse) adalah perilaku yang kurang atau tidak layak dilakukan

when compared to the behavior of people who are wise and using

common sense by considering the practice of public financial governance

the good one.

t. Fraud risk factors are events or conditions that indicate

incentives or pressure to cheat or give

opportunities for cheating.

u. Early indications of cheating are symptoms ( red flags) ) that show

possibility of fraud.

v. Predication is the whole of events, circumstances at the time of the event,

and everything related or related that can bring someone

who have common sense, are professional, and have a level of caution,

to be sure that fraud has been, is or will occur. Prediction is

the basis for starting PDTT in the form of an investigative examination.

w. Audit communication is the process used by the BPK

or Examiner in obtaining data and information in order

collection of proof of examination and submission of examination results

to the responsible party.

STANDARD STATEMENT OF EXAMINATION OF 100 GENERAL STANDARDS

x. Inspection documentation is documentation of the inspection procedure

that has been done, proof of sufficient and appropriate examination

obtained, and conclusions drawn by the Examiner.

PROVISIONS

Ethics

6. Members of the BPK and the Examiner must carry out checks according to

ethical principles as an important element in the value of accountability and hope

public to the BPK and the Examiner in carrying out the examination.

Independence, Integrity and Professionalism

7. Members of the BPK and Examiners in carrying out their duties and authorities

must comply with ethical principles namely independence, integrity and

professionalism which is the basic values of the BPK. (Ref. Para. A1-A2)

8. Examiners must use professional skills carefully and

careful, professional skepticism, and professional judgment throughout

inspection process. (Para Ref. A3-A9)

Quality Control

9. The BPK must establish a quality control standard to ensure

quality of inspection results.

10. In implementing quality control standards, the BPK must determine

and developing a quality control system to ensure that

Check according to inspection standards and regulatory requirements

legislation.

11. The quality control system consists of procedures and policies to ensure

obtaining high quality examination results in accordance with the standards

inspection and statutory provisions.

12. The inspector must implement a quality control system at the time of assignment

to provide adequate assurance that the Examination is in accordance with

inspection standards and statutory provisions, and LHP

is exactly in accordance with his condition.

STANDARD OF COUNTRY FINANCIAL EXAMINATION

Competence

13. Collective examiners must have adequate professional competence

to carry out inspection tasks. Professional competency is proven

with professional certificates issued by authorized institutions

or other documents stating expertise. (Ref: Para. A10 - A11)

14. BPK must determine the competencies needed to ensure

The examiner has the appropriate expertise to carry out the assignment

examination.

15. Examiners must maintain their competence through professional education

the shortest continuous 80 (eighty) hours in 2 (two) years.

Use of Experts

16. BPK can use competent experts. (Ref: Para. A12)

17. In the use of experts, the BPK must believe that these experts

independent, fulfilling qualifications, competent in their fields, and must

documenting that belief.

Use of Examiners Outside the CPC

18. The BPK can use examiners outside the CPC and must be independent

and have the necessary competencies. Competence of outside examiners

CPC is proven by professional certificates issued by the institution

authorities or other documents stating expertise.

Continuing Education for Experts and Examiners Outside the CPC

19. The BPK is responsible for ensuring expert staff and examiners

outside the BPK involved in the inspection process meet the requirements

continuing education.

Considerations for Non-compliance, Fraud, and Disability

20. The examiner must design an examination to provide confidence

adequate to detect non-compliance with regulatory requirements

legislation, contracts, and other influential legal products

directly and materially on the subject matter / information on the principal matters examined.

Direct and material influences can be:

STANDARD STATEMENT OF EXAMINATION OF 100 GENERAL STANDARDS

a. things that cause misstatements in the financial statements;

b. things that cause performance irregularities related to economic aspects,

efficiency, and effectiveness;

c. things that cause shortages of acceptance and deviation

administration; and / or

d. things that cause potential state / regional losses and / or losses

state / regional finance.

21. Examiners must identify fraud risk factors and assess risks

there is non-compliance with statutory provisions

caused by fraud ( fraud ) and / or disobedience ( abuse ).

These risks must be considered as significant risks (significant risks )

and the Examiner must obtain an understanding of the controls

related to these risks. (Ref: Para. A13)

22. If there is a risk of non-compliance with regulatory provisions

legislation that indicates fraud and disobedience

significantly affect the subject matter / information on the main subject being examined,

The examiner must modify the procedure to identify the occurrence

fraud and / or disobedience, and determine its impact on

the main thing / information on the main subject being examined.

23. Examiners must disclose non-compliance with regulatory provisions

legislation that indicates fraud, disobedience, and / or

state / regional losses, as well as direct and non-compliance

material on the subject matter / information on the subject matter being examined in accordance with the provisions.

24. PDTT in the form of an investigative examination is only carried out when there is

adequate predication. Predictions can come from examination findings other than

PDTT in the form of investigative examinations, internal and information parties

external CPC. The findings or information must be tested beforehand

can be accepted as predication.

Communication Examination

25. Examiners must establish efficient and effective communication throughout

inspection process, so that the inspection process runs smoothly and results

examination can be understood and acted upon by the responsible party

responsible and / or related stakeholders. (Ref: Para. A14)

STANDARD OF COUNTRY FINANCIAL EXAMINATION

26. The examiner must use professional judgment to determine

the form, content, and intensity of communication.

27. If there is a termination of inspection, the Examiner must provide an explanation

in writing to the official who gave the assignment.

28. The BPK must communicate in writing the reason for terminating the examination

to the entity being examined, the entity requesting an inspection,

representative institutions, and / or law enforcement agencies.

Inspection Documentation

29. The examiner must prepare adequate inspection documentation

on time at all stages of examination and providing understanding

clear procedures for examinations performed, professional considerations,

evidence obtained, and conclusions made.

30. The examiner must prepare inspection documentation to provide

clear and adequate information. Through this documentation, the Examiner

others who do not have a background in knowledge of the examination

can understand the nature, time, scope, and results of the inspection procedure

implemented, evidence obtained in support of findings, conclusions,

and examination recommendations, and the reasons behind all significant matters

needed in taking professional judgment and related conclusions.

31. The BPK must develop an efficient and inspection documentation system

effective in accordance with the provisions of the legislation.

Relations with the Professional Standards Used by Public Accountants

32. In the financial audit, this Inspection Standard applies the standard

audits contained in the SPAP determined by the accountant professional association

public, insofar as it is not regulated otherwise in this Inspection Standard.

Obligations of Government Internal Supervision Apparatus and Public Accountants in

Examination of State Finance

33. Government Internal Oversight Officials that carry out performance audits and

audits with specific objectives, and public accountants who examine finances

countries based on the provisions of the law must implement all

relevant provisions in this Inspection Standard.

STANDARD STATEMENT OF EXAMINATION OF 100 GENERAL STANDARDS

MATERIAL APPLICATION AND OTHER EXPLANATION

Independence, Integrity and Professionalism

Independence (Ref: Para. 7)

A1. The BPK needs to pay attention to personal interference with independence

check it out. Personal disorders caused by a relationship and

personal views may result in the examiner limiting the scope

questions and disclosures or weaken findings in all

the shape. The examiner is responsible for notifying

officials authorized at the BPK if they have a personal disturbance against

independence. Personal disturbances from individual examiners include:

a. have a connection of blood ties up, down, or right up

with the second degree with the management or entity ranks

checked;

b. have financial interests both directly and indirectly

directly to the entity or program being examined;

c. have worked or provided services to entities or programs

checked within the last 2 (two) years;

d. has a cooperative relationship with an entity or program

checked; and

e. involved both directly and indirectly in object activities

examinations, such as providing assistance, consulting services, development

systems, compile and / or review financial statements of entities or programs

checked.

Integrity (Ref: Para.7)

A2. Integrity is manifested in an honest, objective, and firm manner

apply principles, values, and decisions. Interference with integrity includes

among others:

a. request and / or receive money, goods, and / or other facilities

both directly and indirectly from parties related to

examination;

STANDARD OF COUNTRY FINANCIAL EXAMINATION

b. hamper the implementation of the inspection task for personal gain

someone, and / or class;

c. impose personal will on the party being examined; and

d. change findings or order to change findings

examinations, opinions, conclusions, and recommendations on the results of the examination

not in accordance with the facts and / or evidence in the Examination.

Professional Proficiency (Ref: Para. 8)

A3. Examiners must use professional skills carefully and thoroughly

in determining the type of examination to be carried out, determine

scope of examination, selecting methodology, determining the type and amount of evidence

to be collected, or in selecting tests and procedures for

carry out inspections, as well as in conducting assessments and reporting

check up result.

Professional skepticism (Ref: Para. 8)

A4. The examiner must plan, carry out, and report the examination

with a professional attitude of skepticism. The examiner acknowledges that the situation

certain things can cause basic things to deviate from the criteria. Attitude

professional skepticism means the examiner makes critical judgments with

mind that always questions the adequacy and accuracy of the proof

obtained during inspection.

A5. The examiner must use professional skepticism in assessing risk

the occurrence of fraud is significant to determine factors

or risks that can significantly affect work

examiner if fraud occurs or may have occurred.

A6. The examiner must use professional skepticism about things, between

others, as follows:

a. proof of examination that is contrary to other proof of examination

obtained;

b. information that raises questions about the reliability of documents and

responses to requests for information used as evidence

examination;

STANDARD STATEMENT OF EXAMINATION OF 100 GENERAL STANDARDS

c. circumstances that indicate fraud and / or
disobedience; and
d. conditions that allow the need for additional inspection procedures
other than the procedures required in the inspection guidelines.
Professional Considerations (Ref: Para. 8)

A7. The examiner must use professional judgment in making
decision about:
a. main things / information on main things;
b. appropriate criteria;
c. parties related to the examination;
d. level of confidence;
e. scope of inspection;
f. risk of inspection;
g. the inspection procedure to be used is related to risk
examination; and
h. materiality.

A8. The examiner must also use professional judgment within
evaluate the adequacy and accuracy of proof of examination obtained,
and steps to achieve the overall objectives of the examination have been
do.

A9. The examiner must use professional judgment in making
conclusions based on proof of examination obtained.
Competency (Ref: Para. 13)

A10. Professional competencies include education and experience. Competence
professionals are not only measured quantitatively for how long
audit experience, because it cannot describe
accurately the type of experience the examiner has. The most important element for
The examiner is maintaining professional skills through commitment
for learning and development in all professional life
examiner.

A11. Examiner assigned to carry out inspections according to standards
examination must collectively have competence:
a. educational background, expertise and experience, and knowledge
about inspection standards that can be applied to the type
assigned inspection;
b. general knowledge about the environment of entities, programs, and activities
examined (object of inspection);
c. skills to communicate clearly and effectively, both verbally
or writing; and
d. skills that require special knowledge in the field
certain according to the inspection carried out.
Use of Experts (Ref: Para. 16)

A12. Experts can be used to advise the Examiner
or become part of the Examining team.
Considerations for Non-compliance, Fraud, and Disobedience (Ref: Para. 21)

A13. The examiner only has an interest in the initial indication of fraud
material impact on opinions or conclusions. Though
The examiner discovers the initial indication of fraud, the inspector is not authorized
to declare fraud has occurred because of the term fraud
is the realm of law.
Communication Examination (Ref: Para. 25)

A14. The examiner communicates matters related to the inspection process,
including the purpose of inspection, scope of examination, time of inspection,
inspection criteria, examination findings, and difficulties or limitations
encountered during the examination. Special PDTT in the form of investigative examinations,
Examiners can limit communication about matters related to
inspection process.

STANDARD EXAMINATION STATEMENTS 200
STANDARD OF EXAMINATION OF EXAMINATION
PRELIMINARY

Scope
1. This PSP regulates the responsibilities of the Examiner in carrying out the Examination
which includes planning, collecting evidence, development
inspection findings, and supervision.
2. Planning relating to the responsibilities of the Examiner in
connecting the audit topics to be carried out with planning
strategic BPK and draw up plans for each audit assignment.
3. Collection of evidence relating to the responsibilities of the Internal Examiner
design and carry out inspection procedures to obtain evidence
sufficient and appropriate examination, supporting conclusions
accurate, according to the characteristics that must be possessed by proof of examination inside
an examination.
4. Development of audit findings related to responsibility
examiner in developing evidence based audit findings
examination obtained.
5. Supervision related to the responsibilities of the Examiner in giving
direction and guidance to the Examiner during the inspection to ensure
achievement of audit objectives and compliance with inspection standards.
Effective date
6. This PSP is valid and has binding legal force from the date
invited.
AIM
7. The purpose of the Examiner in implementing this standard is to:
a. plan quality checks to be implemented
efficient and effective; and

STANDARD STATEMENT OF EXAMINATION OF 200 EXAMINATION STANDARDS OF EXAMINATION
b. design and carry out inspection procedures to obtain
sufficient and appropriate evidence.

DEFINITION
8. For the purposes of this standard, the terms below mean the following:
a. Strategic planning is the process of drafting the vision and mission that has been prepared
BPK every 5 (five) period and contained in the Plan document
Strategic (Strategic Plan). Strategic Plan contains the BPK's vision and mission to be achieved
within a period of 5 (five) years, and include, among other things, policies and strategies
checks are a priority.
b. Assignment planning is a process that includes strategy setting
overall inspection and development of inspection plans.
c. Internal control is a process that is designed, implemented, and
monitored by leaders and responsible entity personnel
the entity's governance to provide adequate assurance about
achievement of entity goals.
d. The risk of examination is the risk of the possibility that the findings,
The examiner's conclusions, and / or recommendations are incorrect or incomplete,
as a result of factors such as insufficient evidence and / or
improper, inadequate inspection procedures, or negligence
intentional or misleading information.
e. The purpose of the examination is related to the reason for implementing it
examination. Specifically, the purpose of the examination will determine the type
the examination.
1) The purpose of a financial audit is to gain confidence
adequate so that the Examiner is able to give an opinion that the report
finance presents fairly, in all material respects,
for compliance with accounting standards, adequacy of disclosures,
compliance with laws and regulations, and effectiveness
internal control system;
2) The purpose of a performance audit is to test and assess aspects
economy, efficiency, and / or effectiveness, and other aspects of performance
a subject matter that is examined with the intention to give
recommendations that can encourage improvement;
3) The purpose of PDTT in the form of compliance checks is to assess
whether the main thing that is checked is appropriate (compliant) with the provisions
legislation;
4) The purpose of PDTT in the form of an investigative examination is to
reveal indications of loss of state / region and / or elements
criminal.

f. The scope of the examination is a clear statement regarding focus, breadth and
inspection limits.
g. Criteria are benchmarks used in checking and evaluating things
principal, in this case information disclosed in management and
accountability of state finances, including benchmarks for presentation and
relevant disclosures.
h. Picking test is the selection of several elements in a population as a basis
to draw conclusions on the entire population.
i. Population is the overall data that is the source of the sample
will be selected, where the Examiner wishes to draw conclusions from
the whole data.

STANDARD OF COUNTRY FINANCIAL EXAMINATION

A16. Something can be judged material if knowledge about it

may affect decision making by LHP users.

Materiality includes quantitative and qualitative aspects. Materiality considerations

influence decisions regarding the nature, timing, and extent of examination procedures

and evaluation of examination results. Special performance checks and PDTT inside

form of compliance checks, materiality is also considered in

topic determination and inspection criteria. (Ref: Para. 21)

A17. Things that become professional considerations in determining the level

materiality, among others, the needs of LHP users, for example the attention of the people

stakeholders, public interests, and impacts on society;

innate characteristics of a thing or group of things; context of occurrence

something; and statutory requirements. (Ref: Para. 21)

A18. The examiner must obtain sufficient and appropriate examination evidence

to find out about an event or condition that can cause

significant doubt about the ability of the entity being examined in question

going concern and events that occur between dates

financial statements and LHP dates that require adjustments or

disclosures in the financial statements that have been identified. (Ref: Para. 23)

Proof of acquisition

A19. The examiner can obtain data and information by doing, among others

observations, interviews, surveys and measurements. In determining the method

data acquisition, the Examiner uses professional judgment. If

needed, the examiner can use experts to help

design methodology for data and information acquisition. (Ref: Para. 25, 28)

A20. Adequacy of evidence is based on the Examiner's conviction that the evidence is

make reliable conclusions. (Ref: Para. 32)

STANDARD OF COUNTRY FINANCIAL EXAMINATION

conflicting sources of criteria and reasons for selecting sources of certain criteria

in LHP. The examiner can give consideration to the government

on the issue of conflicting sources of criteria. (Ref: Para. 20)

A16. Something can be judged material if knowledge about it

may affect decision making by LHP users.

Materiality includes quantitative and qualitative aspects. Materiality considerations

influence decisions regarding the nature, timing, and extent of examination procedures

and evaluation of examination results. Special performance checks and PDTT inside

form of compliance checks, materiality is also considered in

topic determination and inspection criteria. (Ref: Para. 21)

A17. Things that become professional considerations in determining the level

materiality, among others, the needs of LHP users, for example the attention of the people

stakeholders, public interests, and impacts on society;

innate characteristics of a thing or group of things; context of occurrence

something; and statutory requirements. (Ref: Para. 21)

A18. The examiner must obtain sufficient and appropriate examination evidence

to find out about an event or condition that can cause

significant doubt about the ability of the entity being examined in question

going concern and events that occur between dates

financial statements and LHP dates that require adjustments or

disclosures in the financial statements that have been identified. (Ref: Para. 23)

Proof of acquisition

A19. The examiner can obtain data and information by doing, among others

observations, interviews, surveys and measurements. In determining the method

data acquisition, the Examiner uses professional judgment. If

needed, the examiner can use experts to help

design methodology for data and information acquisition. (Ref: Para. 25, 28)

A20. Adequacy of evidence is based on the Examiner's conviction that the evidence is

make reliable conclusions. (Ref: Para. 32)

STANDARD STATEMENT OF EXAMINATION OF 200 EXAMINATION STANDARDS OF EXAMINATION

Development of Findings

A21. The elements of the examination findings are called complete throughout the purpose of the examination

have been met. The examination findings clearly link the objectives

examination with findings. (Ref: Para. 34)

A22. If there is ineffectiveness in internal control or non-compliance,

fraud, and / or disobedience that is material but does not support

directly the purpose of the examination, the Examiner must discuss

this is done in stages to decide whether to do it

special or related checks or not. (Ref: Para. 35)

A23. In the event that the Examiner finds an initial indication of fraud, the Examiner can

follow up by proposing PDTT in the form of an examination

investigative. (Ref: Para. 36)

Supervision (Ref: Para. 37)

A24. Supervision is carried out in stages and is intended to guarantee

achievement of audit objectives and achievement of quality checks accordingly

with inspection standards.

A25. The nature and extent of supervision, as well as a review of the work results of the Examiner can

varies depending on a number of factors, such as the number of personnel on the team

Examiner, the importance of inspection work, and the experience of the Examiner.

A26. Supervision includes the following:

a. monitor the progress of the examination;

b. consider the competence and ability of each member

the Examining team, including the adequacy of the time given for

carry out their work, understanding the instructions given,

and the suitability of the work carried out with the approach that has been taken

planned;

c. direct the Examiner to significant matters that arise during the examination,

consider the significance of the matter and modify it

the approach that has been planned appropriately; and

d. identify things that need to be consulted or considered

by members of the Examination Team who are more experienced during

examination.

STANDARD EXAMINATION STATEMENTS 300

EXAMINATION REPORTING STANDARDS

PRELIMINARY

Scope

1. This PSP regulates the obligation of the Examiner to arrange LHP for examination

finance, performance checks, and PDTT.

2. The LHP functions to: (1) communicate the results of the examination to the party

authorized parties based on applicable laws and regulations;

(2) avoid misunderstanding of the results of the examination; (3) making results

examination as material for carrying out corrective actions by the parties

responsible; and (4) facilitate follow-up monitoring for

determine the effect of the corrective action that should be taken.

Effective date

3. This PSP is valid and has binding legal force from the date

invited.

AIM

4. The purpose of the Examiner in implementing this reporting standard is to:

a. form a conclusion of the examination results based on the above evaluation

proof of examination obtained; and

b. communicate the results of the examination to the parties concerned.

DEFINITION

5. The terms in this standard are meaningful as follows:

a. LHP is a written report of the inspection process that contains the results of the analysis

for testing the evidence obtained during the examination.

STANDARD STATEMENT OF EXAMINATION OF 300 EXAMINATION REPORTING STANDARDS

b. LHP users are parties that use the BPK LHP, among others

representative institutions, the government, and other parties that have interests

against LHP.

c. The conclusion is a logical interpretation of the main subject matter / information

based on the results of testing the evidence and not just a summary of findings.

d. Recommendation is advice from the Examiner based on the results of the examination,

addressed to people and / or bodies authorized to do so

actions and / or improvements.

PROVISIONS

Necessity of Compiling Reports

6. The examiner must prepare the LHP in writing to communicate the results

the examination.

7. The examiner must arrange LHP in a timely, complete, accurate, objective manner

convincing, clear, and concise. (Ref: Para. A1- A7)

LHP element

8. LHP must fulfill the report element according to the type of examination. LHP element

among others:

a. A statement that the inspection is carried out in accordance with the standards

examination;

b. Objectives, scope, methodology;

c. Conclusion;

d. Examination findings;

e. Inspection recommendations;

f. Response of the responsible party; and

g. Signing of LHP.

Statement that the Examination is Implemented in accordance with the Inspection Standards

9. The examiner must state that the inspection is carried out in accordance with the standards

examination. In the event that the Examiner cannot implement the inspection standard

due to material scope restrictions, this must be stated in

report.

STANDARD OF COUNTRY FINANCIAL EXAMINATION

Objectives, Scope, Methodology

10. The examiner must contain the objectives, scope and methodology of the examination

clear in LHP. This information is important for LHP users to get

understand the purpose and type of examination, and provide a perspective

reasonable for what is reported. (Ref: Para. A8-A10)

Conclusion

11. The examiner must draw conclusions on the results of the examination. Conclusion

is the answer to the achievement of the objectives of the examination. (Ref: Para. A11-A12)

12. Conclusions must be stated clearly and convincingly. Strength of conclusions

determined by convincing evidence and supported by the methodology

right.

Examination Findings

13. The examiner must disclose the findings in the LHP if there are any

mismatch between conditions and criteria. (Ref: Para. A13)

14. Examination findings containing early indications of fraud are presented

in LHP without explaining in detail the alleged fraud.

But the Examiner focuses more on the impact of the findings

the main thing / information about the main thing according to the purpose of the examination.

Inspection Recommendations

15. Recommendations for examinations must be constructive and useful for

correct the weaknesses found in the examination. (Ref:

Para. A14-A15)

16. The examiner must provide recommendations on performance checks.

In checks other than performance checks, if the Examiner can

develop examination findings adequately, the Examiner can

make recommendations. Especially in PDTT in the form of examination

investigative, the Examiner does not provide recommendations.

STANDARD STATEMENT OF EXAMINATION OF 300 EXAMINATION REPORTING STANDARDS

Responses of Responsible Parties (Ref: Para. A16)

17. The examiner must obtain a written response to the results of the examination from

responsible party. However, it is related to confidentiality

information, in PDTT in the form of an investigative examination, the Examiner does not

ask for a response.

18. Examiners must contain responses from responsible government officials

answer the findings, conclusions, and recommendations of the examiner on lLHP.

Requirement to Compile Reports (Ref: Para. 7)

On time

A1. LHP must be on time so that the information delivered is useful

maximum. Carefully made report but late delivered,

the value becomes less for LHP users. Therefore, the Inspector must

plan to publish the report properly and do it

examination with these rationale.

Complete

A2. The LHP must complete all information from the evidence needed for

fulfill the purpose of inspection. LHP must also present adequately

detailed information needed to provide adequate understanding

for users of matters examined, findings and conclusions of the examiner.

Accurate

A3. LHP must be accurate in presenting information, supported by sufficient evidence

and right. Accurate reports will give confidence to users

LHP that things reported have credibility and are reliable.

One inaccuracy in the LHP can cast doubt on reliability

all of these reports and can distract LHP users from

substance of the report. If there is data that can influence

examination conclusions that cannot be tested further by the Examiner,

The examiner must clearly show it in the LHP.

STANDARD STATEMENT OF EXAMINATION OF 300 EXAMINATION REPORTING STANDARDS

Objective

A4. LHP must be objective. The examiner must pay attention to the following matters:

a. The examiner must present the LHP in a balanced and impartial manner;

and

b. The examiner must present the LHP according to the facts found at

field.

Convincing

A5. LHP must be convincing. To be sure, the LHP must present the relationship

logically between the purpose of the examination, criteria, findings, conclusions, and recommendations

(if there). The information presented must be enough to convince the user

report to acknowledge the validity of these findings and the benefits of implementation

recommendation. Reports compiled in this way can help parties

who is responsible for focusing his attention on doing

repairs according to the recommendations given.

Clear

A6. LHP must be clear, which is easy to read and understand. The examiner must write

reports in clear, unambiguous language, as simple as possible, and

wherever possible avoid the use of technical terms. Checker too

must arrange LHP logically to give clarity and understanding

for LHP users.

Compact

A7. LHP must be concise, ie not containing unnecessary or not information

according to the purpose of the inspection. Report that presents information

inadequate or contain irrelevant things that will have an impact

on the misunderstanding of the reader of the LHP information.

LHP element

Objectives, Scope, Methodology (Ref: Para. 10)

A8. The purpose of the examination reveals the things to be achieved from the examination

that is.

STANDARD OF COUNTRY FINANCIAL EXAMINATION

A9. The scope of the examination includes identifying the object / target of the examination,

aspects examined, organization, geographical location, and period covered

in the examination.

A10. The methodology describes the entire inspection process to fulfill

purpose of inspection. If the examination is used by experts,

the use of such experts must be disclosed in the LHP.

Conclusion (Ref. Para. 11)

A11. The examiner concludes the purpose of the examination. Special

financial audit, the examiner states conclusions in the form

opinion.

A12. Examples of opinion formats for examination of financial statements are

as listed in Appendix IV.1 as a part that is not

separated from this Regulation.

Examination Findings (Ref. Para. 13)

A13. The examiner reveals his findings with elements that can

adjusted for the purpose of the examination. For example PDTT in the form

compliance examination, the element of findings that must exist is the condition,

criteria, and consequences. The element of cause is optional depending on depth

testing conducted by the Examiner to determine the main cause

from non-compliance arising. This is also related to irregularities

for the Examiner to provide recommendations. On a financial audit,

findings can also be submitted in the form of corrections to the numbers in the report

finance, misstatement, and lack of disclosure.

Recommendations (Para Ref. 15)

A14. Recommendations are only given to those responsible.

Recommendations should be able to encourage improvements to weaknesses

found, but not beyond what is the limit of his responsibility.

A15. Recommendations must clearly state what must be corrected as well

who is authorized to carry out the recommended repairs.

Recommendations must be submitted in line with the objectives, findings and

conclusion of the examination results.

MATERIAL APPLICATION AND OTHER EXPLANATION

Requirement to Compile Reports (Ref: Para. 7)

On time

A1. LHP must be on time so that the information delivered is useful

maximum. Carefully made report but late delivered,

the value becomes less for LHP users. Therefore, the Inspector must

plan to publish the report properly and do it

examination with these rationale.

Complete

A2. The LHP must complete all information from the evidence needed for

fulfill the purpose of inspection. LHP must also present adequately

detailed information needed to provide adequate understanding

for users of matters examined, findings and conclusions of the examiner.

Accurate

A3. LHP must be accurate in presenting information, supported by sufficient evidence

and right. Accurate reports will give confidence to users

LHP that things reported have credibility and are reliable.

One inaccuracy in the LHP can cast doubt on reliability

all of these reports and can distract LHP users from

substance of the report. If there is data that can influence

examination conclusions that cannot be tested further by the Examiner,.