The State Audit Board (BPK) through the Training Institute of State Finance Audit held a workshop of preparation for Audit of the Central Government Financial Report (LKPP)/Ministry and Institution Financial Reports (LKKL)/State General Treasurer Financial Report (LKBUN) 2020 which was held virtually, Wednesday (6/1/21).
This workshop is an important stage of planning the audit of LKPP, LKKL, and LKBUN to obtain audit direction and policies, update the understanding of state finance management systems and policies, socialize audit management and audit support applications including the use of big data analitycs, and socialize the audit results on management and state finance accountability in the emergency situation of the Covid-19 pandemic.
BPK has carried out an audit of LKPP 2019 in the midst of the Covid-19 pandemic condition, it is a challenge that requires us to be able to adapt and find solutions in carrying out audit tasks. In the 2020 LKPP audit, BPK was still in a pandemic situation, therefore this workshop was held to prepare for the challenges that would be faced in carrying out the audit task.
In the briefing as well as opening the workshop event, the BPK Chairman, Dr. Agung Firman Sampurna, CSFA., explained that to deal with the impact of the Covid-19 pandemic in 2020 the Government has issued PERPPU No. 1 of 2020 concerning state financial policies and financial system stability for the handling of the Covid-19 pandemic which was subsequently promulgated through Act No. 2 of 2020. PERPPU and Act are the basis for the Government to carry out various authorities in the management of state finances, such as changing the posture of the 2020 State Budget to implementing the Covid-19 handling program and national economic recovery.
In accordance with the provisions of Article 13 of Act no. 2 of 2020 the use of the budget in the context of handling the Covid-19 pandemic must be reported by the Government in LKPP, in connection with these policies in this workshop it is hoped that all auditors will carry out in-depth risk identification of any policies taken by the government in order to deal with the impact of the Covid-19 pandemic both the risk to the presentation of LKKP / LKKL / LKBUN in 2020 and the risk of fraud that may occur in policy implementation.
Furthermore, it was also conveyed that each audit team needs to develop an audit strategy and procedure for each identified risk, including optimizing the use of information technology for the efficiency of the LKPP / LKKL / LKBUN audit process. Closing his briefing, the BPK Chairman revealed that the success of the audit will very much depend on cooperation within the audit team, so synergy and collaboration are needed by prioritizing BPK’s interests in order to create a strong and trusted BPK.
Besides the BPK Chairman, there were also the Vice Chairman, Dr. Agus Joko Pramono, CSFA., Board Member I, Dr. Hendra Susanto., CSFA., Board Member II, Pius Lustrilanang, CSFA., Board Member III, Dr. Achsanul Qosasi., CSFA, Board Member IV, Dr. Isma Yatun, CSFA., Board Member V, Prof. Dr. Bahrullah Akbar., CSFA., and Board Member VII, Ir. Daniel Lumban Tobing, CSFA., that gave briefings in this workshop.
The 3 day workshop (6 – 8 January 2021) was attended by Senior and Junior Officials as well as Auditors in the Head Office and representative offices totaling 925 participants. There were resource persons also present at this event, from internal and external BPK, who discussed various themes in order to optimize the preparation for the 2020 LKPP, LKKL and LKBUN audits.
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