THE AUDIT BOARD OF INDONESIA : FIGHTING AGAINST CORRUPTION

10th ASOSAI RESEARCH PROJECT MEETINGDec 11- 13, 2012

SHENZHEN CITY - CHINA

The Board •Chairman : 1•Vice chairman : 1•Members : 7

Inspector (Internal Auditor)

Principal Directors :• Planning, Evaluation &

R&D• Legal Counsel &

development

Secretary GeneralPrincipal Auditors

I - VII

Administrative Bureaus : Finance, HRD, International

& PR, etc.Audit Units : 18

Reps/ Regional Offices : 33

ORGANIZATONAL STRUCTURE

ESTABLISHMENT & MANDATE

•Constitution Year 1945•Established Jan 1, 1946•Law 15/2004 on State Auditing •Law 15/2006 on the Audit Board

Establishment

•To audit State Finance Accountability

Mandate

AUTHORITIES

•Financial Audit•Performance Audit•Special purpose Audit : compliance & Investigative

Audit

•Consideration to government on internal control design•Opinion on certain subject, other than audit opinion

Non Audit

COMBATING CORRUPTION

•Regular Audit to detect fraud•Investigative/fraud audit to prove fraud indication•Cooperation with law enforcing agencies (Police, Attorney General, Commission on Corruption Eradication)

Optimizing audit

•Design & implement fraud control system (FCS) within our office•Internal trainings on fraud risk assessment & change management

Implementing Fraud Control

System

•Performance audit on several entities on fraud prevention policies• Formulate good management model of fraud control system at entity level

Auditing government’s effort in fraud prevention

& eradication

COMBATING CORRUPTION (2)

•Study on regulation on fraud prevention & eradication, particularly on aspects : coordination, monitoring & evaluation•Performance audit on national policy on fraud prevention & eradication (government level)

Evaluating National policies

on fraud prevention & eradication

•Exposing our FCS to several entities & universities•Participate in National Congress of ACFE-Indonesia•Prepare a better practice guide of FCS

Disseminating knowledge & experience on fraud control

system

GSHSHAJ

THANK YOU