To increase the competency in writing Performance Audit Reports (LHP) for the Internal Oversight Unit (SPI), the Training Institute of State Financial Audit (Badiklat PKN) held face-to-face training on writing Performance LHP for SPI personnel of Jenderal Soedirman University. Starting this training Tuesday (20/6), the Director of Planning, Education and Training Centre of State Financial Audit, Dali Mulkana, revealed that “For LHP to be more effective and able to fulfill all of its functions, auditors who write LHP must have sufficient competence, including writing skills and creative and innovative character.”
Performance audit is one type of audit on state financial management conducted by the Supreme Audit Agency (BPK), which examines economic, efficiency, and effectiveness aspects. BPK conducts these performance audits to identify and find problems in managing the auditee’s activities. Furthermore, BPK can provide useful recommendations to improve the auditee’s performance.
LHPs are expected to be able to communicate the results of the inspection to the competent authorities based on the applicable laws and regulations, avoid misunderstandings on the audit results, make the audit results material for carrying out corrective actions by the relevant agencies, and facilitate follow-up monitoring to determine the effect of proper corrective actions that have been done.
The training, held for three days from 20 to June 22, 2023, was attended by twenty-eight (28) SPI personnel at Jenderal Soedirman University. Through this training, it is hoped that the competence of the SPI environment at Jenderal Soedirman University in preparing LHP can be further increased to create accountable, transparent, effective, efficient, and economical university governance.