It is stated in the Strategic Plan for 2020 to 2024, BPK has a vision to become a trusted audit institution that plays an active role in realizing quality and useful state financial governance to achieve state goals. The Main Inspectorate (Itama) of BPK plays a role in achieving this vision by implementing strategies and increasing the effectiveness of supervision over state financial audits.
Itama, through the Inspectorate for Obtaining Audit Quality Assurance (PKMP) has the task of obtaining quality assurance on audit performance within the BPK (quality assurance). Previously, at the request of the BPK leadership, the PKMP Inspectorate had carried out a quality control review (hot review) of the 2016 LKPP opinion formulation, a hot review of financial audits at 12 ministries and 8 local governments, as well as a hot review of financial audits at LKPP and 13 ministries.
This year, Itama was again asked to carry out a hot review of financial audits at LKPP and 12 ministries as well as financial audits in 5 provinces. This hot review practice continues to change, from initially only emphasizing the completeness of audit documentation and compliance with audit guidelines, to now being expected to provide input on significant matters that need to be considered by the examiner. Therefore, inspectors at the Main Inspectorate are expected to increase their knowledge to support the implementation of their duties. This was conveyed by Interim Head of the PKN Education and Training Center, Gunarwanto, when opening the Workshop on Preparation for the Quality Control Review (Hot Review) of the 2022 Financial Audit on Wednesday (26/1).
This workshop was attended by 51 participants who are the hot review inspection team on the SPM inspection performance. BPK Chief Inspector, I Nyoman Wara, was also present as a workshop facilitator who explained the theory and practice of hot reviews.