PENGEMBANGAN PROFESI AUDITOR INTERN PEMERINTAH INDONESIA
FORUM KOORDINASI PENGAWASAN APIP PUSAT DAN APIP DAERAH SEMARANG, 2 JUNI 2016 Oleh: Ir. Slamet Soedarsono, MPP, QIA, CRMP*)
* Inspektur Utama Bappenas , Sekretaris Dewan Sertifikasi QIA, dan Ketua Komite Pengembangan Profesi AAIPI 2016-2018
1
2
Arahan Presiden RI Rakornas Pengawasan Intern Pemerintah Tahun 2015 Jakarta, 13 Mei 2015
Kapabilitas APIP: Lima tahun kedepan, level Kapabilitas
APIP ditargetkan mencapai 85% Level-3; dan 1% Level-1. APIP membuat sistem peringatan dini. APIP memberikan solusi atas berbagai
masalah.
3
75
12
4
13
3
33
17
9 6 3
3
6
4
Opini BPK atas Laporan Keuangan Kementerian/Lembaga Tahun 2009 - 2014 2014
%
62
72%
17
20%
7
8%
0
0%
86
NO 1 2 3 4 5 6 7 8
PERKEMBANGAN DATA OPINI LKPD NASIONAL POSISI PER 26 OKTOBER 2015 TAHUN WTP WDP TMP TW LKPD 2007 4 282 120 58 LKPD 2008 13 323 118 31 LKPD 2009 15 330 111 48 LKPD 2010 34 341 119 26 LKPD 2011 67 352 97 7 LKPD 2012 119 320 79 6 LKPD 2013 156 308 32 10 LKPD 2014 252 246 3 26
100%
JUMLAH 464 485 504 520 523 524 506 527 5
AKUNTABILITAS KINERJA PEMERINTAH NILAI AKUNTABILITAS KINERJA K/L DAN PROVINSI TAHUN 2015
Kategori (Rentang Nilai)
Jumlah Interpretasi
AA ( > 90 - 100 ) Sangat Memuaskan A ( > 80 - 90 ) Memuaskan BB ( > 70 - 80 ) Sangat Baik B ( > 60 - 70 ) Baik CC ( > 50 - 60 ) Cukup C ( > 30 - 40 ) Kurang D ( 0 - 30 ) Sangat Kurang Jumlah
K/L
Provinsi
0 4 21 36 16 0 0 77
0 2 7 8 13 3 1 34
Kemenpan RB: Dari 466 Kabupaten/Kota yang dilakukan evaluasi atas akuntabilitas kinerja tahun 2015, baru Kota Bandung yang mendapat nilai A dengan nilai 80,22 yang disusul Kabupaten Sleman, Kabupaten Bantul, Kabupaten Badung, Kota Tanjung Pinang, dan Kota Sukabumi yang masing-masing mendapatkan predikat BB.
Sumber : Kementerian PAN dan RB
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Level IACM Tahun 2019
85 % APIP Tahun 2019
7
Target Peningkatan Kapabilitas Global
RI 2014
2014
2019
4 Level
3
85%
3% (Europe, US, Canada)
2 1 8
STRUKTUR ORGANISASI
Dewan Pembina Anggota Kehormatan / Tenaga Ahli
Ketua Umum
Direktur Eksekutif Wakil Direktur Eksekutif Sekretariat
Anggota Eksekutif Tetap
Komite Kode Etik
Komite Standar Audit
Anggota Eksekutif Tidak Tetap
Komite Telaahan Sejawat
Komite Pengembangan Profesi
Pengurus Wilayah di Ibukota Provinsi 9
Program/Fokus Pengembangan Profesi Auditor
Penguatan Kelembagaan AAIPI Pengembangan dan Peningkatan Kapasitas SDM AAIPI 10
INTERNAL
Assurance Advisory Insight EXTERNAL
Demand Creates Supply
Internal Acceptabilit y
Supply Creates Demand Komunikasi Regulasi Bisnis Proses
AKSELERASI PROMOSI
KONSEP PENGAWASAN THREE LINES OF DEFENSE 1st Line Operational management
Line 1
Operational management, which owns and manages risk and control
Line 2
Risk management, which define risk policies and support management
Line 3
Internal audit, which provides independent and objective assurance
DISCUSSIONS
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Discussions 1. Self assessment vs performance audit scope: output vs input-proses-output 2. Time 3. Size
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Controllable vs Uncontrollable Services and Role of IA
Level 5-Optimizing
Level 4-Managed
IA Recognized as Key Agent of Change
Overall Assurance on Governance, Risk Management, and Control
People Management
Professional Practices
Leadership Involvement with Professional Bodies
Continuous Improvement in Professional Practices
Workforce Projection
Strategic IA Planning
IA Contributes to Management Development IA Activity Supports Professional Bodies
Audit Strategy Laverages Organization’s Management of Risk
Performance Management and Accountability
Organizational Relationships and Culture
Governance Structures
Public Reporting of IA Effectiveness
Effective and Ongoing Relationships
Independence, Power, and Authority of the IA Activity
Integration of Qualitative and Quantitative Performance Measures
CAE Advises and Influences Top-level Management
Independent Oversight of the IA Activity CAE Reports to Toplevel Authority
Workforce Planning Team Building and Comptency Advisory Services Level 3-Integrated
Performance/Value-forMoney Audits
Professionally Qualified Staff
Performance Measures Quality Management Framework Risk-based Audit Plans
Workforce Coordination Individual Professional Development Level 2Infrastructure
Level 1-Initial
Compliance Auditing
Skilled People Identified and Recruited
Professional Practices and Process Framework Audit Plan Based on Management/Stakehol der priorities
Cost information IA Management Reports
IA Operating Budget IA Business Plan
Coordination with Other Review Groups Integral Component of Management Team
Managing Within the IA Activity
Management Oversight of the IA Activity CAE Reports to Toplevel Authority Full Access to the Organization’s Information, Assets, and People Reporting Relationships Established
Ad hoc and unstructured; isolated single audits or reviews of documents and transactions for accuracy and complience; outputs dependent upon the skills of specific individuals holding the position; no specific professional practices established other than those provided by profesional associations; funding approved by management as needed; absence of infrastructure; auditors likely part of a larger organizational unit; no established capabilities; therefore, no specific key process areas
Resources Human Resource
Quantity
Quality
Resources Budget
BPKP
Infrastructure
APIP KL/Pemda 16
SEKIAN DAN TERIMA KASIH DEWAN PENGURUS NASIONAL AAIPI TAHUN 2016
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