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BEA REJEKI TIRTADEWI - AGIA...BATIK JAWA GUDEG YOGYA GUNUNG BROMO. INDONESIA a brief introduction...

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BEST PRACTICES IN INTERNAL AUDITING Cebu City, October 8-11, 2019 BEA REJEKI TIRTADEWI ExampleS FROM THE IndonesiaN Public Sector
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  • BEST PRACTICES IN INTERNAL AUDITING

    Cebu City, October 8-11, 2019

    BEA REJEKI TIRTADEWI

    ExampleS FROM THE IndonesiaN Public Sector

  • CURRICULUM VITAE

    Dra. Bea Rejeki Tirtadewi, Ak, MM, CRMP, CA, CFrA,

    QIA

    • Born in Surabaya, May 30, 1962

    • Current Position: Director of Local Government

    Governance Supervisory of Financial and Development

    Supervisory Board (BPKP)

    • Current Rank: Pembina Utama Madya / IV d

    • Have 32 years experience in BPKP

  • ASSIGNMENTS

    • 1986-1988 – first posting as a Team Leader in South

    Central Kalimantan Representative Office

    • 1988 - 2000 – Became Team Leader then Section Head in

    Deputy of State-Owned-Enterprise Supervisory

    • 2000 - 2010 – Became Technical Controller then Sub

    Directorate Head in Deputy for Economics and Maritime

    Supervisory

    • 2010 - 2017 – Became Sub-Directorate Head then

    Director in Deputy for Politics, Law, Security, and Human

    Development and Culture Supervisory

    • 2017 – now - Director of Local Government Governance

    Supervisory in Deputy for Local Government Supervisory

  • SHORT COURSES

    • 2007 - Factory Inspection Suramadu Bridge, Shanghai and

    Beijing, China

    • 2010 - COSO Training in IIA Global Head Quarter Altamonte

    Springs Orlando, Florida, USA

    • 2010 – Toll Road Equipment Benchmark of Cikopo Palimanan

    Toll Road in PT PLUS Kualalumpur Malaysia

    • 2011 - GICS Implementation in Indonesian Representative

    Office in Melbourne, Australia

    • 2012 - HLC (High Level Commitee) Participants in Airbus

    Military Spain, GROB Jerman Training Aircraft, and Nexter

    (Caesar) Perancis

    • 2012 - BPKP Customized Risk and Controls Training,

    Washington DC, USA

    • 2013 – GICS Implementation in Indonesian Consulate General

    in Jeddah and in South Korean Embassy in Seoul

  • SHORT COURSES

    • 2013 - HLC (High Level Commitee) Participant to Bell

    Helicopter Textron Inc and Pratt & Whitney Montreal Canada

    • 2014 - HLC (High Level Commitee) Participant in Missile

    Inspection to Sao Paolo, Rio De Jainero, Brasilia, Brazil

    • 2014 - GICS Implementation in Indonesian Representative

    Office in Cape Town and Praetoria, South Africa

    • 2015 - Benchmarking Innovation in Manila, Philippines

    • 2015 – Broadcaster Factory Inspection in Paris

    • 2016 - GICS Implementation in Indonesian Representative

    Office in Tashkent, Usbekiztan

    • 2015 – Antenna Factory Inspection in Melbourne

    • 2018 - Organizational Integrity Overseas Training, The

    Hague, Holland

  • AGENDA

    • INTRODUCTION• BEST PRACTICES• ACHIEVEMENT

  • INTRODUCTION

  • Population (2018)

    267 million

    GDP (2018)

    USD1,040.50 billion

    Economic Growth

    (average 2014-2018)

    5.03%

    National Budget (2019)

    USD 170.91 billion

    Subnational Budget

    (2018)

    USD 86.11 billion

    Total SOEs (2018)

    115

    Total asset of SOEs

    (2018)

    USD 603.88 billion

    Government Agencies

    86 Ministries & Agencies

    34 Provinces

    508 municipalities and cities

    INDONESIAa brief introduction

  • INDONESIAa brief introduction

    SUMATERA

    KAIN TAPIS LAMPUNG

    NASIPADANG

    DANAUTOBA

  • INDONESIAa brief introduction

    JAVA

    BATIK JAWA

    GUDEGYOGYA

    GUNUNGBROMO

  • INDONESIAa brief introduction

    KALIMANTAN

    BATIK KALIMANTAN

    SOTOBANJAR

    ISTANAKADRIAH

    PONTIANAK

  • INDONESIAa brief introduction

    SULAWESI

    BATIKTORAJA

    TINUTUANPORRIDGE

    PANTAI LOSARI

  • INDONESIAa brief introduction

    PAPUA

    BATIKPAPUA

    PAPEDA

    RAJA AMPAT

  • LegislatureSupreme Audit

    BoardPresident

    Ministries Agencies

    Ministry/Agency Inspectorates

    Governors

    Provincial

    InspectoratesHeads of

    MunicipalityMayors

    Municipal/City

    Inspectorates

    Audit Reporting Lines

    SUBNATIONALGOVERNMENTS

    INTERNAL AUDITAGENCIES

    • Cross Sectoral

    Programs and

    Activities

    • Activities

    Directly Funded

    by The State

    Treasury

    • Other Activities

    by Assignment

    from The

    President

    Sectoral Program

    and Activities

    funded by The

    National Budget

    Sectoral Program

    and Activities

    funded by The

    National Budget

    86 UNITS

    34 UNITS

    508 UNITS

    AUDIT AGENCIES IN INDONESIAN PUBLIC SECTOR

  • THREE PHASES OF

    Assurance Phase

    1983-2000

    Strategic Business

    Partner Phase

    2001-2013

    Trusted Advisor Phase

    2014 - Now

    Audit activities as the

    main assignment. An

    independent position

    enables the practice of

    objective and effective

    assurance

    Supervisory activities

    were focused on

    preventive and assistive

    approach including

    Government Internal

    Control System (GICS)

    assistance

    Strategic role in

    safeguarding finance

    and development

    accountability.

    Demanded to provide

    faster, relevant, on time,

    excellent,

    comprehensive, and

    reliable supervisory

    report for decision

    making

  • STRUCTURE

    Chairman

    Deputy for Economics and Maritime Supervisory

    Deputy for Politics, Law, Security, and Human

    Development and Culture Supervisory

    Deputy for Local Government Supervisory

    Deputy for State Owned Enterprises Supervisory

    Deputy for Investigation

    Prime Secretary

    Inspectorate Training Centre Research CentreIT and Information

    Centre

    Govt. Internal Auditor

    Development Centre

    34 Representative Offices

  • ROLES

    • Formulate National Supervisory Policy

    • Conduct Audit, Review, Evaluation, Monitoring , and Other

    Supervision of Planning , Implementing, and Accountability

    of Financial and Development

    • Internal Audit of Government Asset Planning and

    Utilization

    • Provide Consulting Services on Risk Management, GICS,

    and Good Governance

    • Perform Escalation, Claim, and Investigative Audit

    • Coordinate Implementation of Government Internal Audit

    • Review Government Financial and Performance Report

    • Perform Special Assignments based on Government

    Request

    • Develop Competency, Career, and Performance of

    Government Internal Auditor

  • BESTPRACTICES

  • FRAMEWORK

    SPIP APIP

    Risk Management Risk Based Internal

    AuditRisk Culture

    POLICY OF GOVERNMENT CYCLE PROCESSPlanning, Budgeting, Implementing, Reporting, and

    Monitoring

    GOVERNMENT ACCOUNTABILITYFinancial and Performance

    PEOPLE WELFARE

    GOVERNMENT INTERNAL

    CONTROL SYSTEM (GICS)

    GOVERNMENT

    INTERNALAUDITOR

    (GIA)

    STRENGTHEN

    SUPPORT

    Maturity Level 3 Capability Level 3

    SAFEGUARDING

    GIA TRAINING CENTRE

    GIA DEVELOPMENT

    CENTRE

    Involvement in cabinet meetings

    Integrated FinancialManagement System

    (Simda)

    Village FinancialManagement System

    (Siskeudes)

    Village Fund Review

    Soe Merger Review

    Monitoring Of Budget Absorption And

    Procurement

    Poverty Eradication Program Audit

  • Vision (To be a pioneer and accountable Internal Auditor Training Centre) → GIA CORPU

    GIA TRAINING CENTRE

    • Vision (To be a pioneer and accountable Internal Auditor Training

    Centre) → GIA CORPU

    • Mission (To Improve Professionalism & to enhance Human Resource

    Capability)

    • Roles & Services (Implementing, Coaching, & Coordinating)

    • Infrastructure (Classroom, Green Park, Meeting Room, e-Learning, etc.)

    • Accreditation & Quality Assurance (LAN, ISO 9001:2015, Procurement

    Acc, & Corruption Free Area)

    GIA DEVELOPMENT CENTRE

    • Mandate (BPKP should develop competency, career, and performance of GIA

    to be professional Civil Servant)

    • Vision (Professional government internal auditors to improve government

    internal audit capabilities)

    • Mission (To Improve Professionalism & to provide Excellent Services)

    • Roles & Services (Competency Development, Performance Development, &

    Career Development)

    • IT – Based Service by Developing Information System - SIBIJAK

  • Vision (To be a pioneer and accountable Internal Auditor Training Centre) → GIA CORPU

    Involvement in cabinet meetings

    • President instructs the attendance of the Chairman in Cabinet

    Meetings.

    • Strategic National Issues: infrastructure projects, poverty

    eradication programs, food security program, state-owned

    enterprises, etc.

    • Emphasis on prevention mechanism, to mitigate risks, prevent

    fraud, and ensure program/policy effectiveness.

    • Implications: wider involvement of BPKP in national policy

    cycle and better contextual understanding of BPKP to

    improve the quality of internal audit activities.

    • Results: recommendation on strategic national issues.

  • Vision (To be a pioneer and accountable Internal Auditor Training Centre) → GIA CORPU

    GICS MATURITY

    Internal control maturity level

    indicates the ability to perform

    and achieve targeted outcomes

    with transparency and

    accountability

    Elements of GICS

    1. Monitoring and Evaluation2. Information and Communication3. Control Activities4. Risk Assessment5. Control Environment

    Maturity

    Level

    LEVEL 1 - INITIALAdhoc, unorganized, uninstitutionalized

    LEVEL 2 - DEVELOPINGUndocumented and depended on individuals. Non-existent

    internal control effectiveness evaluation

    LEVEL 3 - DEFINED

    Documented, effectiveness evaluation is done

    but undocumented

    LEVEL 0 No Policies and Procedures

    LEVEL 4 - MANAGEDEffective, effectiveness evaluation

    is done, documented and

    conducted regularly

    LEVEL 5 -OPTIMUMContinuous,

    integrated, and

    utilize IT

    Based on Government Regulation 60/2008 on GICS

  • Vision (To be a pioneer and accountable Internal Auditor Training Centre) → GIA CORPU

    GIA CAPABILITY

    Adapted from Internal Audit Capability Model from IIA

    Elements of GIA Capability

    1. Governance Structures2. Organizational Relationship and Culture3. Performance Management and

    Accountability4. Professional Practices5. People Management6. Services And Roles

    Capability Level

    LEVEL 2 - INFRASTRUCTURE

    Ability to provide assurance on compliance. Regular activities

    LEVEL 3 - integrated

    Ability to provide advisory services and assurance on

    performance. Activities conform to professional framework

    LEVEL 4 -MANAGEDAbility to provide complete assurance on governance,

    risk management and internal control. Activities use

    integrated information across organization

    LEVEL 1 - INITIALUnstructured activities, dependent on individuals, uninstitutionalized

    LEVEL 5 - OPTIMIZINGAgent of change. Activities utilized

    learning from inside and outside

    organization

  • SIMDA

    Refining Business Processes

    • Embedding internal control into financial management information

    system

    • Simpler business process

    Reaching more than 80% subnational government units

    • Implemented in provinces, municipalities, and cities

    • Processes involve financial planning, budgeting, treasury, and

    reporting

    Enhancing the quality of financial management

    • Information system helps subnational governments to enhance the

    quality of their financial reporting

    SISKEUDES

  • Vision (To be a pioneer and accountable Internal Auditor Training Centre) → GIA CORPU

    VILLAGE FUND REVIEW

    New collaborative approach

    • Involving more than 400 internal audit agencies at subnational level

    Nation wide implementation

    • Provision of guidance to work in national context

    Evidence for future funding policy

    • Provide analysis on village fund disbursement in 74.954 villages.

    SOE MERGER REVIEW

    Analysing value creation

    • Using financial ratios and estimates, and potential value for development

    programs

    Implemented before Merger

    • Providing assurance for value creation after Merger

    Accounting and development perspectives

    • Wider consideration regarding Merger of SOEs; linking to national

    priorities

  • Vision (To be a pioneer and accountable Internal Auditor Training Centre) → GIA CORPU

    MONITORING OF BUDGET ABSORPTION AND PROCUREMENT

    Collaborative engagement to provide national view

    • Opportunities to identify bottlenecks and structural problems in the procurement

    system

    • Continuous monitoring of budget absorption

    Continuous update to enable timely response

    • Implemented by internal audit agencies across different levels

    Provide evidence for debottlenecking and policy updates

    • Enable analysis of policy that influence speed of budget absorption

    • Identify weakness in the business process

    POVERTY ERRADICATION PROGRAM AUDIT

    Critically analyse poverty eradication program

    • Involving different business processes in different ministries and agencies

    Implemented in the intervention period

    • Providing assurance in the effectiveness of business processes

    Finding inclusion and exclusion errors

    • Providing evidence in different poverty eradication activities and their

    complementarities

  • ACHIEVEMENT

  • Vision (To be a pioneer and accountable Internal Auditor Training Centre) → GIA CORPU

    GICS MATURITY

    No Institutions Population Target Real. Percentage

    Of Target Of

    Population

    1 Ministries and

    Agencies

    86 74 47 63.51% 54.65%

    2 Provincial

    Government

    34 29 23 79.31% 67.65%

    3 Municipal/City

    Government

    508 356 207 58.15% 40.75%

    Total 628 459 277 60.35% 44.11%

    *by September 13, 2019

  • Vision (To be a pioneer and accountable Internal Auditor Training Centre) → GIA CORPU

    GICS MATURITY MAP

    Sumut4 of 34

    Sumbar14 of 20

    Lampung10 of 16

    Jabar12 of 28

    Jateng25 of 30

    Jatim27 of 39

    Kalbar9 of 15

    Kalteng6 of 15

    Sulut8 of 16Gorontalo

    5 of 7

    Sulsel9 of 25

    Sulbar6 of 7

    Sultra3 of 18

    Bali10 of 10 NTB

    7 of 11NTT

    0 of 23

    Papbar0 of 14

    Aceh1 of 24

    Riau7 of 13

    Kep. Riau5 of 8

    Jambi0 of 12

    Bengkulu1 of 11

    Sumsel10 of 18

    Banten8 of 9

    DKI1 of 1

    DIY11 of 12

    Kalsel12 of 14

    Kaltim9 of 11

    Kaltara2 of 6

    Sulteng3 of 14

    Maluku3 of 12

    Malut0 of 11

    Papua0 of 30

    Babel2 of 8

    4,17%

    62,50%71,43%

    33,33%

    62,5%

    53,85%

    11,76%

    60%

    9,09%

    25%

    0%

    70%

    83,33%

    88,89%

    100%

    55,56%

    36%

    16,67%85,71%

    21,43%

    50%

    100%

    85,71%

    42,86%69,23%

    91,66%

    0%

    25%

    0%

    0%

    63,64%

    81,82%

    40,00%

    0%

    Zero Level 3

    Level 3 Level 380%

  • Vision (To be a pioneer and accountable Internal Auditor Training Centre) → GIA CORPU

    GIA CAPABILITY

    No Institutions Population Target Real. Percentage

    2+ 3 Total Of Target

    Of

    Population

    1 Ministries and

    Agencies

    86 73 27 17 44 60.27% 51.16%

    2 Provincial

    Government

    34 29 13 8 21 72.41% 61.76%

    3 Municipal/City

    Government

    508 356 206 22 228 63.76% 44.69%

    628 458 246 47 293 63.97% 46.50%

    *by September 13, 2019

  • Vision (To be a pioneer and accountable Internal Auditor Training Centre) → GIA CORPU

    GIA CAPABILITY MAP

    Zero Level 2+ and 3

    Level 2+ and 3 Level 2+ and 3Level 2+ and 380%

    Level 3

    Sumut13 L2+of 34

    Sumbar18 L 2+of 20

    Lampung

    7 L2+of 16

    Jabar10 L2+of 28

    Jateng

    12 L2+of 30

    Jatim11 L2+of 39

    Kalbar

    11 L2+of 15

    Kalteng

    10 L2+of 15

    Sulut6 L2+of 16

    Gorontalo

    5 L2+of 7

    Sulsel

    4 L2+of 25

    Sulbar

    5 L2+of 7

    Sultra0 of 18

    Bali10 L2+of 10

    NTB

    5 L2+of 11

    NTT6 L2+of 23

    Papbar2 L2+of 14

    Aceh9 L 2+of 24

    Riau8 L 2+of 13

    Kep. Riau8 L2+of 8

    Jambi

    4 L 2+of 12

    Bengkulu3 L2+of 11

    Sumsel

    7 L2+of 18

    Banten8 L2+of 9

    DKI1 L2+of 1

    DIY

    5 L2+of 12

    Kalsel

    3 L2+of 14

    Kaltim

    7 L2+of 11

    Kaltara

    1 L2+of 6

    Sulteng3 L2+of 14

    Maluku6 L2+of 12

    Malut9 L2+of 11

    Papua0 of 30

    Babel

    2 L2+of 8

  • SIMDA MAP (by September 2019)

    Under National Average

    Above National Average

    but Below 100%

    100% Implementation

    Aceh19 of 24

    (16 of 19)Sumut

    29 of 34(6 of 29)

    Sumbar11 of 20(8 of 11)

    Riau 3 of 13(2 of 3)

    Kepri6 of 8

    (4 of 6)

    Jambi6 of 12(5 of 6)

    Bengkulu 11 of 11

    (10 of 11)

    Babel 7 of 8

    (7 of 7)

    Lampung 14 of 16(7 of 14)

    Banten0 of 9

    (0 of 0)

    Jabar15 of 28(7 of 15)

    Jateng19 of 30(8 of 19)

    DIY 7 of 12(2 of 7)

    Jatim20 of 39

    (16 of 20)

    Bali7 of 10(5 of 7)

    NTB 11 of 11(9 of 11)

    NTT 20 of 23

    (13 of 20)

    Kalbar6 of 15(6 of 6)

    Kaltara6 of 6

    (3 of 6)

    Kaltim8 of 11(6 of 8)

    Kalsel12 of 14(8 of 12)

    Kalteng13 of 15

    (10 of 13)

    Sulut16 of 16

    (10 of 16)

    Gorontalo 7 of 7

    (3 of 7)

    Sulteng13 of 14(8 of 13)

    Sultra18 of 18

    (18 of 18)

    Sulbar7 of 7

    (6 of 7)

    Sulsel13 of 25(7 of 13)

    Malut10 of 11(8 of 10)

    Maluku12 of 12(4 of 12)

    Pabar14 of 14(8 of 14)

    Papua 15 of 30(8 of 15)

    Sumsel18 of 18

    (11 of 18)

    DKI0 of 1

    (0 of 0)

    National Implementation Total:• All SIMDA 444 of 542 (81,92%)• SIMDA Finance 393 of 542 Local

    Government (72,51%)

    National Implementation Total :• SIMDA Planning 253 of 542 Local

    Government (46,68%) • SIMDA Planning Implementation on

    Institution that Implemented SIMDA Finance: 253 dari 393pemda (64,38%)

    32

  • SISKEUDES MAP

    Under National Average

    Above National Average

    but Below 100%

    100% Implementation

    Aceh

    90,09%

    (100,00%)

    Sumut

    95,18%

    (100,00%)

    Sumbar

    100,00%

    (100,00%)

    Riau

    100,00%

    (100,00%)

    Kepri

    100,00%

    (100,00%)

    Jambi

    100,00%

    (100,00%

    )

    Bengkulu

    99,48%

    (99,70%)

    Babel

    100,00%

    (100,00%)

    Lampung

    95,52%

    (100,00%

    )

    Banten

    100,00%

    (100,00%)Jabar

    97,67%

    (100,00%

    )

    Jateng

    93,91%

    (95,98%

    )

    DIY

    100,00%

    (100,00%

    )

    Jatim

    97,55%

    (98,07%

    )

    Bali

    100,00%

    (100,00%)

    NTB

    97,79%

    (100,00%

    )

    NTT

    98,02%

    (100,00%)

    Kalbar

    100,00%

    (100,00%)

    Kaltara

    78,97%

    (84,56%

    )

    Kaltim

    100,00%

    (100,00%

    )

    Kalsel

    99,89%

    (100,00%

    )

    Kalteng

    100,00%

    (100,00%)

    Sulut

    100,00

    %

    (90,51%

    )Gorontalo

    100,00%

    (100,00%)

    Sulteng

    99,57%

    (99,95%

    )

    Sultra

    97,02%

    (97,02%

    )

    Sulbar

    100,00%

    (100,00%)

    Sulsel

    100,00%

    (100,00%)

    Maluku

    100,00%

    (100,00%)

    Pabar

    69,63%

    (100,00%

    )

    Papua

    33,60%

    (85,94%

    )

    Sumsel

    99,96%

    (100,00%

    )

    Malut

    98,87%

    (100,00%

    )

    National Total:

    • Assistance 73.534 of 74.954

    Villages (98,11%)

    • Implementation 68.88% of 74.954

    Villages (91,90%)

  • • Opportunities for evolving the role of GIAbasically driven from top management (i.e.President).

    • Head of GIA should continuously develops GIAcapabilities to face with more challenging role.

    • Innovations can gain more traction if they arealigned with the problems/issues encounteredboth at policy making and operational level.

    • Community of Practice is needed to exchange bestpractices of GIA.

    Lessons Learned

  • Jalan Pramuka No. 33,

    North Utan Kayu, Matraman, East Jakarta. 13120

    Phone. +622185910031

    Fax. +622185907990

    Mail: [email protected]

    Phone: +6281908257289


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