An auditor must have sufficient professional competence to carry out audit duties. This is stated in BPK RI Regulation Number 1 of 2017 concerning State Financial Audit Standards (SPKN). In order to fulfill the competence of the examiners, the BPK RI State Finance Audit Training Agency (Badiklat PKN) held the State Finance Audit Professional Certification or Certified State Finance Auditor (CSFA) Recognition on Monday, September 30, 2019 at the Auditorium of the BPK RI Head Office.
Examiners must maintain their competence through continuing professional education. Professional competence is evidenced by a professional certificate issued by an authorized institution or other document that states expertise. The implementation of the CSFA is a new milestone in the professional development of state financial examiners in Indonesia. The purpose of organizing this activity is to improve the quality of state financial audits through the formation of professionals in the field of state financial audits. The professionalism of the state financial examiners is marked by the granting of professional certification of state financial examiners who get the CSFA profession title. One of the privileges of a CSFA degree holder is having the right to sign the State Financial Examination Report (LHP).
“I hope this event will be a means to improve the quality of BPK RI in serving the country and nation,” said Deputy Chairman of BPK RI, Bahrullah Akbar when giving a speech as well as opening the activity. The opening of the CSFA was attended by middle high leadership officials, primary high leadership officials, and key expert functional officials. Meanwhile, the Head of the PKN Education and Training Center, Hery Subowo, said that the implementation of CSFA Recognition was in the context of pioneering the establishment of a professional organization for state financial examiners. This is in accordance with the mandate of the Regulation of the Minister of State Apparatus Empowerment and Bureaucratic Reform (Permenpan RB) RI Number 49 of 2018 concerning the Functional Position of Examiner, which stipulates that the BPK is tasked with facilitating the establishment of a professional organization for the Examiner’s Functional Position. The authority of Badiklat PKN is to hold professional certification based on the new SOTK BPK, namely Number 14/K/I-XIII.2/9/2017 dated September 29, 2019.
The implementation of CSFA Recognition lasts for three days, Monday, Tuesday and Thursday, September 30 – October 1, 2019, and October 3, 2019. This activity is intended for state financial examiners within the BPK RI which consists of 118 people, namely BPK Leaders (Chairman, Deputy Chair and Members), senior executives (Echelon I and Echelon II), and main expert examiners. Also present in this activity were senior executives of BPK RI who have retired but are still active in the development of state financial audits.
The acquisition of CSFA Recognition certification for BPK leaders and echelon I officials is carried out by the method of delivering scientific orations in front of BPK leaders, echelon I and echelon II officials and other CSFA Recognition participants. Meanwhile, obtaining CSFA certification for other participants is by following scientific orations delivered by BPK leaders and echelon I officials, preparing scientific papers and certification exams with the main material coming from papers from BPK leadership and echelon I officials. In the next stage, The PKN Badiklat also plans to hold professional examinations for state financial examiners from outside the BPK RI, namely public accountants and government internal supervisors. (EN)