Tag: Indonesia

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. 

The COVID-19 pandemic has brought about unprecedented challenges, one of which is the imposition of physical activity restrictions to curb the spread of the virus (Abouk & Heydari, 2021). These restrictions have significantly altered the way the Audit Board of the Republic of Indonesia (BPK), carries out its auditing processes. In response to these restrictions, organizations and institutions have been forced to adapt and find innovative ways to continue their operations efficiently.

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.

Being one of the earth’s largest archipelagos, Indonesia’s territory consists largely of bodies of water, with coastal cities scattered across 17.000 islands. However, many of those islands might just disappear in the coming years. As early as 2005, Indonesia’s Marine and Fisheries Research Agency (KKP) reported that 24 islands the size of a football field had sunk.  The National Research and Innovation Agency (BRIN) has also shown that land subsidence in the coastline of Indonesia’s main island is happening at an unprecedented rate, ranging from 2 cm/year to an alarming 11 cm/year in certain parts, including its capital city and economic center, Jakarta. BRIN has forecasted as many as 115 islands will have sunk by the year 2100, 92 of which are caused by the rising sea levels. With most of its infrastructure located along the coastline, Indonesia suffers a higher risk of loss and damage. Thus, staying afloat has become one of our main concerns.

Climate change is one of the prevalent environmental issues that the world is facing nowadays. It is one of the greatest challenges faced by humanity, as it affects every country and has devastating effects on communities and individuals. Climate change is a significant shift on temperature, precipitation, and climate that leads to increasing sea level, warmer temperature, flood and also gradual changes on species and other organism habitat.

Recognizing the significance of budget credibility and the demand for further research and practical guidance on this critical topic, over the last two years Supreme Audit Institutions (SAIs) have collaborated with the Division for Public Institutions and Digital Government of the United Nations Department for Economic and Social Affairs (DPIDG/UNDESA) and the International Budget Partnership (IBP) to develop a handbook for auditors on how their work can contribute to improving budget credibility. The output of this far-reaching effort has been published recently in Strengthening Budget Credibility Through External Audits: A Handbook for Auditors. 

Big Data Analytics (BDA) has increased significantly in recent years. BDA is frequently used to represent immense amounts of data, so users can analyze it more efficiently and make judgements in audit process (Saggi and Jain 2018). Consequently, the worldwide auditing community has formed to mobilize the use of BDA in auditing (Appelbaum, Kogan, and Vasarhelyi 2017). 

BPK enhances the role of the community in public sector audits through three public information services, implemented by the PPID.

Through the proper mechanisms and implementation of integrity, transparency and accountability principles, the Corruption Eradication Commission of Indonesia, along with other oversight institutions, contribute to eradicating corruption in the public sector.

The Audit Board of Indonesia (BPK) is saddened to announce the passing of Professor Harry Azhar Azis, M.A., PhD, CSFA, a sitting Board Member and former Chairman of BPK, on December 18, 2021. BPK celebrates Professor Azis’ accomplishments while recognizing the deep loss to his family, friends, and colleagues. Professor Azis was born…

Sustainable development—development that meets present needs without compromising the ability to meet future needs—can be divided into three integrated dimensions: economic, environmental and social. These aspects must be balanced if we are to achieve the United Nations (UN) “future we want.” How is such balance achievable and what does it look like conceptually? This article discusses…