By: Sherlita Nurosidah

Striving for a high standard of ethical assurance has been deeply rooted as part of daily services in public institutions. Globally, INTOSAI has ISSAI 130 on the Code of Ethics, which underlines the importance of implementing an ethics control system within the SAI. The system does not only carry out ethical requirements but also other programs, such as risk identification, analysis, mitigation, educational support, assessment of misconduct allegations, and suspect protection. SAIs worldwide vie to initiate a satisfactory management climate and proactively ensure the expected morality. Invariably, SAI Indonesia believes in honouring these values. 

As the largest archipelagic nation in the world, with a length of approximately one-eighth of the Earth’s circumference, Indonesia’s smaller islands boast rich cultural diversity, economic intricacies, and unique environmental contexts. This article delves into the complexities auditors face when undertaking audit tasks on these diminutive, yet economically significant islands. From grappling with limited infrastructure and navigating the geographical remoteness to understanding the economic intricacies of industries that shape these islands, auditors are confronted with a tapestry of challenges that demand a tailored and astute auditing approach.