2020 NATIONAL CONFERENCE...pandemic merupakan tema sentral dalam Konferensi Nasional IIA Indonesia...

Enhanc ingCommun icat i on &Co l l aborat i on :Learning From The Pandemic

2020 NATIONALCONFERENCEVirtual Event I 2-3 December 2020

Keynotes,Panel &Tracks

10+InternationalSpeakers &Tracks

20+Participant500+

E v e n t I n f o r m a t i o n :h t t p s : / / 2 0 2 0 n a t c o n . i i a - i n d o n e s i a . o r g /

iia indonesia @iia_indonesia iia-indonesia theiia.indonesia iia indonesia

worldc l o c k

A R O U N DT H EInternal Audit Conference


worldc l o c k


During 2020, the world and Indonesia have been facing the Covid 19 pandemic. The characteristics of the spread of the virus mostly caused by human interaction. To reduce interaction, most countries decide to implement national interaction restrictions. This limitation of interaction has delivered negative impact by the cessation of almost all economic activities, especially with human interaction, causing other domino effects such as a drastic decrease in the revenues of many business sectors, rapidly increasing unemploy-ment, and negative economic growth.

This pandemic must be faced and human-to-human transmission must be stopped and the world community hopes for finding a vaccine that effectively prevents the transmission of this coronavirus. Besides that, economic problems absolutely must be addressed. The process of handling economic problems at the company, regional, national, and international levels will be effective if it is carried out jointly through the interaction of all parties. Cooperation, communication, and collaboration are the main keys to immediately restore economic activity, especially in a new social interaction order or new normal. Enhancement in communication and collaboration as valuable lessons during and after the pandemic is a central theme in the 2020 IIA Indonesia National Conference which is held virtually.

Selama tahun 2020 ini dunia dan juga Indonesia mengalami pandemic karena Covid 19. Karakteristik penyebaran virus karena interaksi sesama manusia. Kondisi ini menyebabkan hampir seluruh negara mener-apkan pembatasan interaksi. Pembatasan interaksi ini mengakibatkan terhentinya hampir seluruh kegiatan perekonomian sehingga menimbulkan efek domino lainnya yaitu penurunan drastis pendapatan banyak sektor usaha, pengangguran yang meningkat pesat, dan pertumbuhan perekonomian yang negatif.

Pandemi ini harus dihadapi dan penularan antar manusia harus dihentikan serta masyarakat dunia berharap segera ditemukan vaksin yang efektif mencegah penularan virus corona ini. Selain itu permasalahan ekonomi mutlak harus ditangani. Proses penanganan permasalahan ekonomi baik pada tingkat perusahaan, regional, nasional, dan internasional akan efektif jika dikerjakan secara bersama melalui interaksi semua pihak. Kerja sama yang erat dan saling berkomunikasi serta kolaborasi merupakan kunci utama untuk segera mengembalikan kegiatan perekonomian khususnya dalam tatanan interaksin sosial dalam kenorma-lan yang baru. Peningkatan komunikasi dan kolaborasi sebagai pelajaran berharga selama masa dan pasca pandemic merupakan tema sentral dalam Konferensi Nasional IIA Indonesia tahun 2020 yang diselenggara-kan secara virtual.


worldc l o c k


DAY 1WEDNESDAY, 2 DECEMBER 2020

Menteri Koordinator Perekonomian *Internal Auditor Role in National Economic RecoveryKeynote Speaker 1

09:00|

09:30

Chairman of the Boardof IIA Global

Jenitha John, CIA, QIALReimagining ResilienceKeynote Speaker 3

21:00|

22:30

Executive Vice President and Chief Auditor of AIG Chairman IIA Global 2018-2019

Naohiro Mouri, CPA, CIAManaging Director at Pitt Group Pty LtdDirector Institute of Internal Auditors Global Board

Sally-Anne Pitt, PFIIA, CIA, CGAPGroup Manager Risk and Assuranceat Land Information New Zealand

Willie LohChallenges for Internal Auditing During Pandemic and Economic RecoveryPanel Discussion 1

10:00|

11:30

Chief Audit ExecutiveIndonesia Eximbank

Restiana Linggadjaja CIA, CRMADirektur Digital dan Teknologi InformasiPT Bank Rakyat Indonesia (Persero), Tbk

Indra UtoyoDigital Transformation: Have Your Organizations Leveraged the Momentum?Panel Discussion 2

16:00|

17:30DirectorJakarta Smart City

Dr. Yudhistira Nugraha

08:50|

09:00OPENING REMARKS

08:15|

08:50WELCOMING CONFERENCE

11:30|

14:00BREAK & VIRTUAL EXHIBITION

15:00|

16:00BREAK

17:30|


18:15|

21:00VIRTUAL ENTERTAINMENT

14:00|

15:00 Chief Risk OfficerPT Bank KEB Hana Indonesia

Novalita Imanuddin, CRMA, CCSA

Chief Audit ExecutiveSinarmas Land Limited

Hamina Ali

Emerging Top Fraud Risks to consider in 2021 as a result of Global Covid-19 Pandemic

Concurrent 1

Inspektur VII Inspektorat JenderalKementerian Keuangan

Alexander Zulkarnain, CIA

Chief Audit ExecutivePT Sarana Multi Infrastruktur (Persero)

Setyo Wibowo, CIA, CRMA

Assurance Framework for Covid 19 and National Economic Recovery Expenditure

Concurrent 2

Chief Audit ExecutivePT Pertamina (Persero)

Agus Murdiyatno, CIA

Chief Audit ExecutiveMeratus Group

Kiagus Yullyan, CIA

Auditing The Organizational Culture :Collaboration of IA and Others in sustaining the positive cultures to overcome the impacts of the Pandemic

Concurrent 3

Wakil Ketua Badan Pemeriksa KeuanganRepublik Indonesia

Agus Joko Pramono *

Supreme Audit Institution’s expectations of IA Roles in Overseeing COVID and National Economic Recovery Management Expenditures

Keynote Speaker 2

09:30|

10:00

*) To Be Confirmed


worldc l o c k


DAY 2THURSDAY, 3 DECEMBER 2020

*) To Be Confirmed

21:30 CLOSING REMARKS

19:30|

20:00CONFERENCE SUMMARY

Menteri Keuangan *)Internal Auditor Strategic Role in Protecting Crisis Handling Expenditure Keynote Speaker 4

09:00|

09:30

Wakil Menteri BUMN *)National Economic RecoveryKeynote Speaker 5

09:30|

10:00

Kepala Badan Pengawasan Keuangandan Pembangunan

Muhammad Yusuf AtehKepala Eksekutif Pengawas Pasar Modal /Komisioner Otoritas Jasa Keuangan

Hoesen *Developing Effective and Efficient Assurance Scheme through Enhanced Communication and CoordinationPanel Discussion 4

14:00|

15:00

Group Chief Auditorof The Bank of East Asia Limited

Helen Li Sum, CIAPresiden DirekturPT Penjamin Infrastruktur Indonesia

Muhammad Wahid Sutopo *Direktur Kepatuhan, Corporate Affairs & Legal di PT Bank CIMB Niaga, TbkKetua Forum Komunikasi Direktur Kepatuhan Perbankan (FKDKP)

Fransiska Oei *Improving Communication and Collaboration Among Risk and Control FunctionsPanel Discussion 3

10:00|

11:30

Member of the Three Lines Working GroupFormer CCO CitigroupFormer CAE Citigroup & Barclays Bank

Mark Carawan, CIA, QIAL, CMIIAThe IIA Managing Directorof Global Relations and Advocacy

Francis Nicholson, CIA, QIAL, CRMAThree Lines Model : Insight from the Working GroupPanel Discussion 5

20:00|

21:30

15:00|

15:30BREAK

11:30|

14:00BREAK

16:30|


15:30|

16:30

Direktur Teknologi Informasi dan Manajemen Risiko Bursa Efek Indonesia (BEI)

Fithri Hadi

Direktur KeuanganBPJS Ketenagakerjaan

Evi Afiatin

Reshaping Business Continuity PlanConcurrent 4

Chief Audit ExecutivePT Bank ICBC Indonesia

I Gde Wiyadnya

Chief Audit ExecutivePT Darma Henwa, Tbk

Bayu Triastoto CIA, CRMA

Chief Audit ExecutivePT Darma Henwa, Tbk

BSSN *

Digital Signature :Streamline Business Process and Ensure Validity

Concurrent 5

Chief Audit ExecutivePT Bank CIMB Niaga, Tbk

Antonius Gunadi, CIA

Chief Audit ExecutivePT Bank Maybank Indonesia, Tbk

Hariseno Acharyama

Agile & Remote AuditingConcurrent 6

CERTIFICATION

Build

ing Awareness

C h a m p i ons

2016

Build

ing Awareness

C h a m p i ons

2017

Build

ing Awareness

C h a m p i ons

2018

Build

ing Awareness

C h a m p i ons

2019

AWARD

ABOUT IIA INDONESIA

To advance the profession and practice of internal auditing in

Indonesia

Internal audit professionals are universally recognized as

indispensable to effective governance, risk

management, and control

MISSION VISION

World’s IIA highest increase 49% sinceJul 2018 – Jul 2019

Or 0,0001064%of national population

ACTIVEMEMBER

CIAHOLDER

3,401 327

IIA-Indonesia will nurture high-performing internal audit professionals that are indispensable resource to their organizations.

ADVOCACY

IIA-Indonesia is valued and highly regarded by its members and stakeholders

MEMBERSHIP

IIA-Indonesia will raise the profile of, and demand for, the profession

PROFESIONALISM

IIA-Indonesia will align itself to a revised global operating model governed by IIA-Global

GOVERNANCE

IIA-Indonesia will build a team of professional staff and volunteers to achieve its mission

PEOPLE

G O A L SStrategic



worldc l o c k



KEYNOTE SPEAKERS 1

Internal Auditor Rolein National Economic Recovery

In carrying out efforts to recover from the effects of the crisis due to the Covid 19 Pandemic, the Government has established many programs, including the National Economic Recovery Program. To run this program, the government has budgeted very significant funds as a stimulus to accelerate economic recovery.

The government hopes for the contribution and role of the Internal Auditor Profession in overseeing this program, especially focusing on the efficiency and effectiveness of the use of funds. This program must be successful to restore the national economy to the way it was before this crisis.

Dalam melakukan upaya pemulihan atas dampak krisis karena Pandemi Covid 19, Pemerintah menetap-kan sejumlah program antara lain Program Pemulihan Perekonomian Nasional. Untuk menjalankan program ini, pemerintah telah mengganggarkan dana yang sangat signifikan sebagai stimulus percepatan pemulihan perekonomian.Pemerintah sangat berharap kontribusi dan peran Profesi Auditor Internal dalam mengawal program ini khususnya berkaitan dengan efisiensi dan efektifitas penggunaan dana. Program ini harus berhasil untuk mengembalikan perekonomian nasional seperti sebelum terjadi krisis ini.

Menteri Koordinator Perekonomian *TBA

KEYNOTE SPEAKERS 2

Supreme Audit Institution’s expectations of IA Roles in Overseeing COVID and National Economic Recovery Management ExpendituresThe Covid 19 crisis had two serious impacts, a crisis in national health and a crisis in the national economy. The national economy is experiencing problems because the main way to reduce the rate of transmission of the Coronavirus is through large-scale social restrictions. This limitation causes econom-ic interactions to become disrupted and ultimately results in a recession.The government is implementing the Covid 19 Health handling program and at the same time implement-ing a national economic recovery program These two programs require a very significant budget. This program must optimal assured by internal audits in government agencies related to the implementation of these two main policies. BPK RI as the government's external auditor hopes that the internal audit supervision of the Covid 19 and PEN budget management will be effective so that it will assist the implementation of assurance by BPK. This cooperation is a form of synergy between the pillars of supervision in this country.

Krisis Covid 19 memberi dua dampak serius yaitu krisis dalam Kesehatan nasional dan krisis dalam perekonomian nasional. Perekonomian nasional mengalami permasalahan karena cara utama dalam menekan laju penularan virus Corona ini adalah melalui pembatasan sosial berskala besar. Pembatasan ini mengakibatkan interaksi perekonomian menjadi terganggu dan pada akhirnya berakibat resesi.Pemerintah mengimplementasi program penanganan Kesehatan Covid 19 dan saat yang sama menangani permasalahan perekonomian nasional. Kedua program ini memerlukan anggaran yang sangat signifikan. Program ini harus mendapatkan pengawalan yang memadai dari audit internal dalam instansi pemerintah yang terkait dengan implementasi dua kebijakan utama ini. BPK RI sebagai auditor eksternal pemerintah berharap agar pengawasan audit internal atas pengelolaan anggaran Covid 19 dan PEN telah efektif sehingga membantu pelaksanaan assurance oleh BPK. Kerja sama ini merupakan bentuk sinergi yang antar pilar pengawasan di negeri ini.

Agus Joko Pramono*Wakil Ketua Badan Pemeriksa Keuangan

Republik Indonesia


worldc l o c k



CONCURRENT SESSION 1

Emerging Top Fraud Risks to Considerin 2021 as a Result of Global Covid-19 Pandemic

The emergence of the COVID-19 pandemic has a devastating impact for many organizations globally. The numbers of infected people increase every day, health systems are struggling, high number of unemploy-ment, and the stock markets have experienced their worst weeks since the 2008 financial crisis! The combination of financial and health threats has exposed organizations to a variety of other emerging risks related to virtual operations, cybersecurity, changes on how we manage the customers and suppliers that put pressure on operations and service delivery. The Association of Certified Fraud Examiners in 2009 shows that fraud is uncovered 80.5% more often in economic downturns than in stable times. The ACFE’s new 2020 fraud report shows that the average loss per fraud case is now $1.5 million, most were being carried out internally. Internal auditors’ roles are critical to identify relevant fraud risks pertaining to your organization, and assists Management in recommending ways to mitigate them.

Munculnya pandemi COVID-19 berdampak buruk bagi banyak organisasi di dunia. Jumlah orang yang terinfeksi meningkat setiap hari, sistem kesehatan sedang berjuang, jumlah pengangguran yang tinggi, dan pasar saham telah mengalami minggu-minggu terburuk sejak krisis keuangan 2008! Kombinasi ancaman keuangan dan kesehatan telah memaparkan organisasi pada berbagai risiko lain yang muncul terkait dengan operasi virtual, keamanan siber, perubahan pada cara kami mengelola pelanggan dan pemasok yang memberikan tekanan pada operasi dan pemberian layanan. The Association of Certified Fraud Examiners pada tahun 2009 menunjukkan bahwa penipuan ditemukan 80,5% lebih sering dalam kemerosotan ekonomi daripada di masa stabil. Laporan penipuan ACFE 2020 yang baru menunjukkan bahwa kerugian rata-rata per kasus penipuan sekarang adalah $ 1,5 juta, sebagian besar dilakukan secara internal. Peran auditor internal sangat penting untuk mengidentifikasi risiko penipuan yang relevan dengan organisasi Anda, dan membantu Manajemen dalam merekomendasikan cara untuk menguranginya.

Novalita Imanuddin, CRMA, CCSAChief Risk Officer

PT Bank KEB Hana Indonesia

Hamina AliChief Audit Executive

Sinarmas Land Limited

PANEL DISCUSSION 1

Challenges for Internal Auditing During Pandemic and Economic Recovery

Naohiro Mouri, CPA, CIAExecutive Vice President and Chief Auditor of AIG

Chairman IIA Global 2018-2019

Sally-Anne Pitt, PFIIA, CIA, CGAPManaging Director at Pitt Group Pty Ltd

Director Institute of Internal Auditors Global Board

Willie LohGroup Manager Risk and Assurance

at Land Information New Zealand

The strategic role of internal audit in the organization has increased significantly in line with the pandem-ic crisis to economic recovery. The Covid 19 pandemic crisis has harmed many business sectors as well as government and society in general. Covid 19 has had an impact on the cessation of commercial activities, drastically decreased operating income, increased costs for handling the crisis, and various other economic problems. All countries affected by the crisis are working hard to deal with the crisis so that it returns to its previous state and the economy returns to growth as expected. Several countries have indicated the successful handling of the pandemic and economic recoveries, such as New Zealand, Australia, and Japan.Some experts in the field of Internal Audit from countries that have proven successful in dealing with the negative impact of Covid 19 will discuss together and discuss the challenges faced by internal auditors in handling this world crisis.

Peran strategis audit internal dalam organisasi meningkat signifikan seiring dengan krisis pandemi sampai dengan pemulihan perekonomian. Krisis pandemi Covid 19 ini memberi dampak negatif pada banyak sektor bisnis dan juga pemerintahan serta masyarakat secara umum. Covid 19 memberi dampak pada terhentinya kegiatan komersial, menurunnya pendapatan usaha secara drastis, naiknya biaya penanganan krisis dan berbagai permasalahan perekonomian lainnya. Semua negara terdampak krisis berupaya keras untuk menangani krisis sehingga kembali ke keadaan sebelumnya dan perekonomian kembali tumbuh sesuai harapan. Sejumlah negara telah mengindikasikan keberhasilan penanganan pandemi dan pemulihan perekonomian seperti Selandia Baru, Australia, dan Jepang.Sejumlah pakar dalam bidang Audit Internal dari negara-negara yang terbukti berhasil menangani dampak negative Covid 19 akan berdiskusi bersama dan membahas mengenai tantangan yang dihadapi oleh auditor internal dalam penanganan krisis dunia ini.


worldc l o c k




Assurance Framework for Covid 19 and National Economic Recovery Expenditure

The Covid-19 pandemic has dragged the country's economy into recession, prompting the Indonesian government to respond by issuing a National Economic Recovery Program (PEN). A series of statutory provisions have been issued to support the program through various activities involving huge amounts of state funds, including state capital injections, fund placements, investments, and government guarantees.The government's internal auditors, such as BPKP, inspectorates, as well as internal auditors of SOEs involved, have a vital role in giving assurance that this recovery program runs effectively and efficiently. Due to the wide scope of program activities, good coordination and communication among those internal auditors is a must.This session will provide an overview of how the coordination framework is set by the government's and SOEs' internal auditors in the PEN program, especially in mapping the audit universe, planning, perform-ing, communicating the assignments, and the quality assurance and improvement program as well.

Pandemi Covid-19 telah menyeret perekonomian negara ke dalam resesi, sehingga mendorong Pemerin-tah RI merespons dengan mengeluarkan Program Pemulihan Ekonomi Nasional (PEN). Serangkaian ketentuan perundang-undangan telah dikeluarkan untuk mendukung program tersebut melalui berbagai aktivitas penyertaan modal negara, penempatan dana, investasi, dan penjaminan pemerintah, yang melibatkan dana negara dalam jumlah yang sangat besar.Auditor internal pemerintah seperti BPKP, inspektorat, dan juga auditor internal BUMN yang dilibatkan, memiliki peran vital dalam mengawal program pemulihan ini agar berjalan dengan efektif dan efisien. Karena luasnya cakupan aktivitas program, koordinasi dan komunikasi yang baik di antara auditor internal tersebut menjadi sebuah keharusan.Sesi ini akan memberikan gambaran bagaimana kerangka koordinasi yang ditetapkan oleh auditor internal pemerintah dan BUMN dalam program PEN, terutama dalam memetakan audit universe, merencanakan, melaksanakan, dan melaporkan penugasan, serta penjagaan kualitas penugasan audit internal.

Alexander Zulkarnain, CIA, CCSAInspektur VII Inspektorat Jenderal

Kementerian Keuangan

Setyo Wibowo, CIA, CRMAChief Audit Executive

PT Sarana Multi Infrastruktur (Persero)


Auditing The Organizational Culture :Collaboration of IA and Others in sustaining the positive cultures to overcome the impacts of the Pandemic

Your organization culture is the key to survive and overcome the pandemic. IA could contibute the value to organization to identify the toxic cultures that might affect your organization capabilities in managing the pandemic and the aftermath. With a proper communication and collaboration with others, the positive culture enhancement program would enable the organization to survive and winning any difficult situation resulting from the pandemic.

Budaya organisasi Anda adalah kunci untuk bertahan dan mengatasi pandemi. IA dapat memberikan nilai bagi organisasi untuk mengidentifikasi budaya beracun yang mungkin mempengaruhi kemampuan organisasi Anda dalam mengelola pandemi dan akibatnya. Dengan komunikasi dan kolaborasi yang baik dengan orang lain, program peningkatan budaya positif akan memungkinkan organisasi untuk bertahan dan memenangkan setiap situasi sulit akibat pandemi.

Agus Murdiyatno, CIAChief Audit Executive

PT Pertamina (Persero)

Kiagus Yullyan, CIAChief Audit Executive

Meratus Group


worldc l o c k



KEYNOTE SPEAKERS 3

Reimagining Resilience

The last few months have catapulted internal auditors into rethinking and reimagining how they can best serve their organizations. Most of us have experienced and witnessed businesses either progressing or regressing within this evolving risk landscape. So much has changed — perhaps permanently. While life is about constant change, the pandemic has highlighted how rapid and deep change can be. Resilience in its basic form is the capacity to achieve your mandate in spite of the challenges those changes bring. Although many people see resilience as the capacity to bounce back, for me it also involves bouncing forward to a new state no matter how difficult that may seem during this time of crisis. For internal auditors and their organizations, resilience demands far-reaching transformation.The Reimagining Resilience scope are challenges and opportunities, using technology strategically, agile to address priorities, collaborate to communicate, hire the right talent, be tenacious, and working together.

Beberapa waktu terakhir ini peran audit internal terangkat melalui upaya pemberdayaan melalui pemikiran dan penataan kembali peran terbaik profesi dalam organisasi masing-masing. Sebagian besar dari auditor internal pernah mengalami dan menyaksikan bisnis maju atau mundur dalam kerangka risiko yang terus berkembang ini. Dinamika ini terus terjadi - mungkin secara permanen.Sementara itu kehidupan merupakan perubahan yang konstan, pandemi ini telah memberi gambaran betapa cepat perubahan dapat terjadi. Ketahanan dalam bentuk dasarnya adalah kapasitas dan kemampuan untuk mencapai target dalam berbagai situasi dan tantangan. Meskipun banyak orang melihat ketahanan (resilience) sebagai kemampuan untuk bangkit kembali, namun juga melibatkan upaya untuk maju ke keadaan baru tidak peduli betapa sulitnya dalam masa krisis ini. Untuk auditor internal dan organisasinya, ketahanan menuntut transformasi yang luas.Ruang lingkup Reimagining Resilience adalah tantangan dan peluang, penggunaan teknologi secara strategis, sigap dalam menangani prioritas, berkolaborasi untuk berkomunikasi, merekrut talenta yang tepat, ulet, dan bekerja secara bersama.

Jenitha John, CIA, QIALChairman of the Board

of IIA Global

PANEL DISCUSSION 2

Digital Transformation:Have Your Organizations Leveraged the Momentum?

Restiana Linggadjaja CIA, CRMAChief Audit ExecutiveIndonesia Eximbank

Indra UtoyoDirektur Digital dan Teknologi InformasiPT Bank Rakyat Indonesia (Persero), Tbk

Dr. Yudhistira NugrahaDirector

Jakarta Smart City

Pandemic situation is responded differently by organizations. Acceleration of the massive use of informa-tion technology is one of the emerging responses. In this case, the needs to change the business process operating model in the new normal become a momentum for digital transformation. Regardless, several organizations have rolled out digital transformation as strategic initiatives, for the purpose of improving operational and financial performance. The speakers at this panel session will discuss digital transformation, which will answer our common curiosities about: (i) how organizations formulate business cases as the basis for justifying the feasibility and viability of digital transformation, (ii) how to plan, execute, and supervise digital transformation programs, learning from the success and failure stories, (iii) how significant the digital technology is in enhancing communication and collaboration among stakeholders, and (iv) how to overcome the obstacles as well as the challenges, and manage the risks of digital transformation.

Situasi pandemik, direspons secara beragam oleh organisasi. Akselerasi atas penerapan teknologi informasi secara masif merupakan salah satu respons yang mengemuka. Dalam hal ini, kebutuhan untuk mengubah model pelaksanaan proses bisnis dalam new normal, menjadi sebuah momentum bagi transformasi digital. Di sisi lain, terlepas dari situasi pandemik, beberapa organisasi telah menggulirkan transformasi digital sebagai salah satu inisiatif strategis, atas dasar kebutuhan untuk meningkatkan kinerja operasional dan keuangan. Para pembicara pada sesi panel ini akan membahas transformasi digital, yang akan menjawab keinginta-huan kita bersama mengenai: (i) bagaimana organisasi merumuskan business case sebagai dasar bagi justifikasi kelayakan dan peluang keberhasilan transformasi digital, (ii) bagaimana merencanakan, mengeksekusi, dan mengawasi program transformasi digital, belajar dari kasus-kasus keberhasilan dan kegagalan organisasi, (iii) bagaimana signifikansi dari teknologi digital dalam meningkatkan komunikasi dan kolaborasi antar para pemangku kepentingan, dan (iv) bagaimana mengatasi hambatan dan tantangan, serta mengelola risiko dari transformasi digital.


worldc l o c k



KEYNOTE SPEAKERS 5

National Economic Recovery

The Covid 19 pandemic have resulted in the halt of a large number of economic activities. Economic growth entered a period of decline and experienced a recession. This condition will trigger another potential for other bigger problems, social problems due to the high level of unemployment and the decreasing purchasing power of the people. The government seeks to carry out repairs simultaneously. In the limitation and restrictions, Government have to handle Health crisis management and improvement in economic conditions.In the recovery of the national economy, communication and collaboration of related parties is an important factor. Efficient and effective communication and collaboration will be able to accelerate national economic recovery.

Krisis dan pandemi Covid 19 telah memberikan dampak pada terhentinya sejumlah besar kegiatan perekonomian. Pertumbuhan ekonomi memasuki masa menurun dan mengalami resesi. Kondisi ini berdampak pada potensi permasalahan lain yang lebih besar yaitu permasalahan sosial karena tingginya tingkat penggangguran dan daya beli masyarakat yang semakin menurun. Pemerintah berupaya untuk melaksanakan perbaikan secara simultan. Penanganan krisis Kesehatan dan perbaikan dalam kondisi perekonomian. Dalam pemulihan perekonomian nasional ini, komunikasi dan kolaborasi para pihak yang berkaitan merupakan faktor penting. Melalui komunikasi dan kolaborasi yang efisien dan efektif akan dapat mengakselerasi pemulihan perekonomian nasional.

Wakil Menteri BUMN *TBA

KEYNOTE SPEAKERS 4

Internal Auditor Strategic Role in Protecting Crisis Handling Expenditure

The responsibility of the Government of Indonesia in handling the pandemic crisis is dealing with health, also through budget preparation for crisis management. The budget is not only for handling health but also for the recovery of the national economy. The Ministry of Finance is facing problems in managing state finances during this crisis period. National revenue has decreased drastically as a result of the decline in economic activity. On the other hand, the budget for handling health and restoring economic activities requires a budget that must also be provided.With the many constraints, Government have to spend budget, the Finance Minister put high expectation for all internal auditors to increase their contribution in providing assurance regarding the use of the budget for effective and efficient accomplishment. As well as collaborating to solve all other strategic problems.

Tanggung jawab Pemerintah Indonesia dalam penanganan krisis pandemic ini adalah selain upaya nyata penanganan secara Kesehatan, juga melalui penyediaan anggaran untuk penanganan krisis. Penyediaan anggaran ini tidak hanya untuk penanganan Kesehatan melainkan juga untuk pemulihan perekonomian nasional. Kementerian Keuangan menghadapi permasalahan dalam pengelolaan keuangan negara dalam masa krisis ini. Penerimaan negara mengalami penurunan drastic sebagai dampak dari penurunan kegiatan perekonomian. Di sisi lain anggaran untuk penanganan Kesehatan dan pemulihan kegiatan perekonomian membutuhkan anggaran yang juga harus disediakan.Dalam keterbatasan dan ketersediaan anggaran yang sangat berat ini, negara sangat menaruh harapan kepada seluruh auditor internal agar meningkatkan kontribusi dalam memberikan asurans terkait dengan penggunaan anggaran agar efektif dan efisien. Serta berkolaborasi bersama memecahkan segala permasalahan strategis lainnya.

Menteri Keuangan *TBA


worldc l o c k



PANEL DISCUSSION 3

Improving Communication and Collaboration Among Risk and Control Functions

Helen Li Sum, CIAGroup Chief Auditor

of The Bank of East Asia Limited

Muhammad Wahid Sutopo *Presiden Direktur

PT Penjamin Infrastruktur Indonesia

Fransiska Oei *Direktur Kepatuhan, Corporate Affairs & Legal PT Bank CIMB Niaga, Tbk

Ketua Forum Komunikasi Direktur Kepatuhan Perbankan (FKDKP)

Entities share information, resources and responsibilities to jointly plan, implement, and evaluate a program of activities to achieve a common goal. Collaboration between risk and control function are important to assist organization in achieving their objectives. In the same time, collaboration can reduce waste or duplication of efforts. In the practice we often see that risk and control function are not well synergized. Sometimes, contentions also occur. To avoid this condition, in addition to collaboration then this function should have effective communication.Communication will provide better common understanding or agreement. When people communicate accurately they realize more precisely the differences that exist on their perspectives of the concepts used. Perception differences would be solved by accurate communication. By having collaboration and communication in places between risk and control function organization could obtain maximize value.

Entitas berbagi informasi, sumber daya dan tanggung jawab untuk bersama-sama merencanakan, mengimplementasikan, dan mengevaluasi program kegiatan untuk mencapai tujuan bersama.Kolaborasi antara fungsi risiko dan pengendalian penting untuk membantu organisasi dalam mencapai tujuannya. Pada saat yang sama, kolaborasi dapat mengurangi pemborosan atau duplikasi upaya.Dalam praktiknya seringkali kita melihat bahwa fungsi risiko dan kontrol tidak dapat bersinergi dengan baik. Terkadang, perselisihan juga terjadi. Untuk menghindari kondisi tersebut, selain kolaborasi maka fungsi ini harus memiliki komunikasi yang efektif.Komunikasi akan memberikan pemahaman atau kesepakatan bersama yang lebih baik. Ketika orang berkomunikasi secara akurat, mereka lebih menyadari perbedaan yang ada dalam perspektif mereka tentang konsep yang digunakan. Perbedaan persepsi akan diselesaikan dengan komunikasi yang akurat. Dengan adanya kolaborasi dan komunikasi di antara fungsi risiko dan pengendalian, organisasi dapat memperoleh nilai yang maksimal.

The government has a vital role in improving internal auditors' quality of various institutions, government agencies and business entities. Not only the performance quality in serving its audit customers, but also the quality of communication and coordination with other assurance providers. The government's role manifests in various authorities in establishing regulations and guidelines. In addition to being standard setters, they are also evaluators and stakeholders of internal auditors. This session will provide some essential views of government agencies such as the BPK, BPKP, and OJK in encouraging internal auditors to collaborate effectively and efficiently with fellow internal auditors and other assurance providers within institutions.

Pemerintah memiliki peran penting dalam meningkatkan kualitas auditor internal dari berbagai lembaga, baik instansi pemerintah maupun badan usaha. Bukan hanya kualitas dalam kinerjanya melayani audit customer, namun juga kualitas komunikasi dan koordinasi dengan penyedia asurans lainnya. Peran pemerintah tersebut termanifestasi dalam berbagai kewenangan menetapkan regulasi dan pedoman, ataupun posisi sebagai pembina, evaluator, dan juga sebagai stakeholder auditor internal. Sesi ini akan memberikan pandangan penting badan-badan pemerintah seperti BPK. BPKP, dan OJK dalam mendorong auditor internal berkolaborasi secara efektif dan efisien baik dengan sesama auditor internal dengan lembaga lain terkait maupun dengan fungsi assurance lainnya di dalam lembaganya.


Developing Effective and Efficient Assurance Scheme Through Enhanced Communication and Coordination

Muhammad Yusuf AtehKepala Badan Pengawasan

Keuangan dan Pembangunan

Hoesen *Kepala Eksekutif Pengawas Pasar Modal /

Komisioner Otoritas Jasa Keuangan


worldc l o c k




Digital Signature:Streamline Business Process and Ensure Validity

I Gde WiyadnyaChief Audit Executive

PT Bank ICBC Indonesia

Bayu Triastoto CIA, CRMAChief Audit ExecutivePT Darma Henwa, Tbk

BSSN *TBA

With the increasingly limited storage space and practical demands for access, the use of digital documents in various aspects of human life has and will increasingly replace physical documents. However, the need to provide a sign of ratification or approval still exists even though the document has changed to digital format. The presence of a digital signature application is here to answer this need. In order for its existence to remain relevant in the organization, internal auditors must keep abreast of technological developments related to the implementation of their duties. Among these efforts, internal auditors need to understand the position of digital signatures, the mechanisms for use and their functions as a sign of ratification and approval of digital documents. This understanding will be very useful both in understanding the status of documents as audit evidence, supporting the implementation of the audit process, offering alternatives to increase the effectiveness and efficiency of controls in business process-es in the organization or to carry out relevant testing procedures in organizations that have implemented digital signatures.

Dengan semakin terbatasnya tempat penyimpanan dan tuntutan kepraktisan dalam mengakses, penggunaan dokumen digital dalam berbagai aspek kehidupan manusia telah dan akan semakin meluas menggantikan dokumen fisik. Namun demikian, kebutuhan untuk memberikan tanda pengesahan ataupun persetujuan tetaplah ada walaupun dokumen telah berganti menjadi format digital. Kehadiran aplikasi tanda tangan digital hadir untuk menjawab kebutuhan ini. Agar keberadaanya tetap relevan dalam organisasi, auditor internal harus terus mengikuti perkembangan teknologi yang terkait dalam pelaksa-naan tugasnya. Termasuk di antara upaya ini, auditor internal perlu memahami kedudukan tanda tangan digital, mekanisme penggunaan serta fungsinya sebagai tanda pengesahan dan persetujuan dokumen digital. Pemahaman ini akan sangat bermanfaat baik dalam memahami status dokumen sebagai bukti audit, menunjang pelaksanaan proses audit, menawarkan alternatif untuk meningkatkan efektivitas dan efisiensi pengendalian dalam proses bisnis di organisasinya ataupun untuk melakukan prosedur pengujian yang relevan dalam organisasi yang sudah menerapkan tanda tangan digital.


Reshaping Business Continuity Plan

In a crisis, the company immediately activates contingency plans that can provide confidence that the business can continue to run. The implementation of this emergency plan consists of policies and carries out several strategic actions with a priority scale aimed at the sustainability of the company.

Covid 19 has had the impact of the crisis and recession which has caused many companies to experience serious problems. BCP implementation in this crisis generally focuses on handling human resources health first, then implementing emergency plans in the operational field including changes to operational plans.

Dalam situasi krisis, perusahaan segera mengaktifasi rencana darurat yang dapat memberikan keyakinan bisnis dapat terus berjalan. Pelaksanaan rencana darurat ini terdiri dari kebijakan dan melaksanakan sejumlah tindakan dengan skala prioritas yang bertujuan untuk keberlangsungan perusahaan.

Covid 19 telah memberikan dampak krisis dan resesi yang menyebabkan banyak perusahaan mengalami permasalahan serius. Pelaksanaan BCP dalam krisis ini umumnya berfokus pada penanganan Kesehatan sumber daya manusia dulu, baru kemudian melaksanakan rencana darurat dalam bidang operasional termasuk perubahan rencana operasional.

Fithri Hadi *Direktur Teknologi Informasi dan Manajemen Risiko

Bursa Efek Indonesia (BEI)

Evi AfiatinDirektur Keuangan

BPJS Ketenagakerjaan


worldc l o c k




Agile & Remote Auditing

In a pandemic period where the mobility of auditors is limited, how can Internal Auditors remain relevant in helping stakeholders deal with changes that are so fast and dynamic. No other event is adopting an agile and remote audit approach. This can be achieved by applying big data analytics to help monitor parameters from hundreds or even thousands of locations and parameters almost real time and continuously. How should the Internal Auditor respond quickly and flexibly to the monitoring results in conducting the audit? Is the Risk Based Audit approach using a cycle based (annual) still relevant? How can the Internal Auditor cover hundreds of remote locations? What parameters should be monitored?

Pada masa pandemic dimana mobilitas auditor menjadi terbatas, bagaimana Internal Auditors bisa tetap relevan dalam membantu stakeholders menghadapi perubahan yang begitu cepat dan dinamis. Tidak ada acara lain adalah mengadopsi pendekatan agile dan remote audit. Hal ini bisa di capai dengan penerapan big data analytics untuk membantu monitor parameter dari ratusan bahkan ribuan lokasi dan parameter secara almost real time dan continuous. Bagaimana Internal Auditor harus merespon secara cepat dan fleksible hasil monitoring tersebut dalam pelaksanaan audit? Apakah Risk Based Audit approach menggunakan cycle based (tahunan) masih relevan? Bagaimana Internal Auditor bisa mengcov-er ratusan lokasi secara remote? Parameter apakah yang harus di monitor?

Antonius Gunadi, CIA Chief Audit Executive

PT Bank CIMB Niaga, Tbk

Hariseno AcharyamaChief Audit Executive

PT Bank Maybank Indonesia, Tbk

PANEL DISCUSSION 5

Three Lines Model :Insight from the Working Group

On Juli 2020, the IIA launched the Three Lines Model to provide enhanced basis for governance and risk management. As an update to the old Three Lines of Defense Model, the new model focuses on value creation as well as on defense. The Three Lines Model adopts the principle base approach, flexible and scalable, and allows for more effective communication, collaboration, and alignment among the key players. Mark Carawan, member of the Three Lines Working Group, and Franchise Nicholson, IIA staff liaison to the Working Group will explore the key elements of the Model and how to optimize the use of the model in improving effectiveness of governance and risk management. Mark Carawan was previously the CAE of Citigroup and Barclays Bank. Franchise Nicholson is the Managing Director of Global Relation of IIA Global.

Pada bulan Juli 2020, IIA mengeluarkan Model Tiga Lini untuk memberikan basis yang lebih baik bagi tata kelola dan manajemen risiko. Sebagai peningkatan dari model tiga lini pertahanan yang lama, model ini fokus pada penciptaan nilai maupun pertahanan. Model Tiga Lini menganut pendekatan principle base, lebih fleksibel dan scalable, serta memungkinkan komunikasi, kolaborasi dan penyelarasan peran dan tanggungjawab para pelaku tata kelola, manajemen risiko dan asurans. Mark Carawan, anggota Working Group Tiga Lini, dan Franchise Nicholson, IIA staff liaison untuk Working Group, akan mengupas elemen-elemen penting dari Model Tiga Lini dan bagaimana mengoptimalkan pemanfaatan model tersebut untuk meningkatkan efektivitas tata kelola dan manajemen risiko. Mark Carawan adalah mantan CAE pada Citigroup dan Barclays Bank. Franchise Nicholson adalah Managing Director of Global Relation IIA Global.

Mark Carawan, CIA, QIAL, CMIIAMember of the Three Lines Working Group

Former CCO Citigroup, Former CAE Citigroup & Barclays Bank

Francis Nicholson, CIA, QIAL, CRMAThe IIA Managing Director

of Global Relations and Advocacy

w w w . i i a - i n d o n e s i a . o r g

Gedung B ina Sent ra , 1 s t F l oo r , Su i te 103 Komplek B idakaraJ l . J end . Gato t Subro to Kav . 71 -73

Jakar ta 12870 – Indones ia

Date post:	11-Dec-2020
Category:	Documents
Upload:	others
View:	9 times
Download:	0 times

2020 NATIONAL CONFERENCE...pandemic merupakan tema sentral dalam Konferensi Nasional IIA Indonesia...

Documents