Auditors are the most important part of the Audit Board of the Republic of Indonesia (BPK) in carrying out audit duties. Therefore, it is crucial to provide them with knowledge, skills, and attitudes/behaviors. It was conveyed by the Director General of the Training Institute of State Financial Audit (Badiklat PKN), Suwarni Dyah Setyaningsih, when opening and giving remarks at the training for Senior Auditors (JFPA Muda) Batch I-V, 2023 on Wednesday (5/7/23).
In her online remarks, the Director General of Badiklat PKN also said that Badiklat PKN seeks to mold examiners at BPK that meet the competency requirements stipulated in the State Financial Audit Standards (SPKN) and competency standards. This effort is carried out through a learning process based on a competency-based curriculum.
The Senior Auditors Training, held from 5 July to 30 October 2023, will be attended by 154 senior auditors from the State Finance Auditoriat (AKN) Head Office and BPK Representatives. Divided into five classes, the training will be conducted simultaneously at BDPKN Medan and Yogyakarta through the distance learning method via Zoom Meetings and using the Learning Management System (LMS).
It is hoped that the training will produce auditors who can carry out assignments, functions, and roles as BPK Senior Auditors, equivalent to the audit team leader, and play an active role in realizing the quality and beneficial state financial governance to achieve state goals.
At the opening of the training, a Briefing on the Training Program was also delivered by the Director of Planning, Education and Training Centre for State Financial Audit, Dali Mulkana. He conveyed that based on Per MENPAN No. 38 of 2017, three types of competencies must be met in this training: technical competence, managerial competence, and socio-cultural.
Furthermore, the Director of the Academic and Learning Technology Centre, Dwi Setiawan Susanto, also presented the training curriculum. The Senior JFPA Training uses an andragogy teaching and learning process approach, which is an approach in which training participants are encouraged to participate actively, hone, care about and care for each other, as well as share experiences (transfer of knowledge).
Director of Certification, Education and Training Development Centre for State Financial Audit, Satrio Hari Nugroho, said in the training evaluation that the grading of the participants would be determined based on the final grade qualifications and fulfillment of the participant’s passing score limits in each evaluation without going through remedial or repair reports. Post-training evaluation is intended to measure the implementation level of the materials obtained by the training participants in their workplace environment.
Ending the opening ceremony, the Director of Education and Training Centre of State Financial Audit in Medan (Kepala Balai Diklat PKN Medan – BDPKN Medan), Edy Mulya, explained the organization of the training. Divided into five classes, training will be held in parallel/simultaneously at BDPKN Medan and Yogyakarta. The Senior JFPA Training is carried out through three learning sections: Independent Training through the Badiklat PKN e-learning LMS portal, Distance Learning through the Zoom application, and On Job Training (OJT) in BPK audit work units. This OJT is useful in providing an opportunity for auditors to carry out real audits, which cover all stages of auditing based on the audit standards, systems and criteria that apply at BPK.
Through this training, it is hoped that it will produce desired outcomes, namely molding Auditors who can carry out assignments, functions, and roles as BPK Senior Auditors, equivalent to audit team leaders, that play an active role in realizing the quality and beneficial state financial governance to achieve state goals.