Head of State Finance Audit I of BPK RI, Dr. Hendra Susanto, ST, MEng, MH, CFrA, CSFA was the speaker in the Home of Knowledge workshop held by the Training Institute of State Finance Audit (29/6). The workshop moderated by the General Director of State Finance Auditorate I Novy Gregory Antonius Pelenkahu, MBA, Ak, CPA, CSFA, CFrA, CA, was attended by 256 participants consisting of Middle Level Officials, Primary Level Officials, Administrator Officials, Top Level Auditors, and Middle Level Auditors of BPK’s head office and representative offices throughout Indonesia.
Starting this event, the General Director of the Training Institute delivered a report on the implementation of the 4th Home of Knowledge Workshop with the theme, namely Procurement of Goods / Services (PBJ) for Covid-19 Handling: Regulatory Framework, Risk of Deviation, and Audit Strategy. This topic was chosen because the regulatory framework in PBJ Covid-19 handling is different from PBJ in other normal situations so that there is a risk of deviation if not careful.
The Covid-19 pandemic that occurred in Indonesia resulted in changes in various sectors, including the procurement of goods and services, especially related to the emergency handling of Covid-19. These changes can be seen from changes in PBJ procedures, PBJ regulations related to Covid-19 handling, and various policies set by the government. These conditions can cause irregularities in practice in the field. In addition, significant price changes, such as personal protective equipment (PPE), which experienced a price hike at the start of the pandemic, must be of concern to financial auditors when carrying out audit tasks. For that in his presentation, Dr. Hendra Susanto, CSFA said that the BPK must have a strong database related to PBJ and also in terms of sharing information between auditors. This aims to prepare auditors who have broad insight in examining the handling of Covid-19. In this condition, the auditors will face two challenges, namely how to carry out an audit by looking at the emergency situation of the disaster so that the speed in distributing funds and assistance is very important, but they must also be aware of irregularities that may have occurred during the handling of Covid-19.
In addition, he also conveyed the risks of government policies in handling of Covid-19 such as strategic risk, compliance risk, moral hazard risk and operational risk. These risks must be mitigated by good internal control with internal and external supervision. Other risks that may occur in the current PBJ process include inconsistencies in regulations, inaccuracy of the PBJ process, and irregularities in the implementation and accountability of PBJ. Currently, BPK is preparing to conduct an audit in the second semester of 2020 on the implementation of PBJ handling of Covid-19 which includes budgeting, procurement processes, and accountability and reporting of goods and services expenditures.
The 2-hour workshop was also filled with interactive discussions and sharing of experiences and knowledge between the leaders and participants to enrich the insights that attended the event. Closing his presentation, Dr. Hendra Susanto, CSFA really appreciated this activity and hoped that the Home of Knowledge Workshop which is the Training Institute brand will be carried out at the technical level (Team Members) and widely attended by BPK employees. By participating in this workshop, he hoped that the auditors will be more ready to perform the audit tasks related to the handling of Covid-19 so that they are able to produce qualified and useful audits according to the BPK vision.
