Auditors are essential to the Audit Board of the Republic of Indonesia (BPK) in carrying out audit tasks. Therefore, providing auditors with knowledge, skills, and attitudes/behaviours is critical. Director General of Training Institute of State Financial Audit (Badiklat PKN), Suwarni Dyah Setyaningsih, stated this when opening the Training for Senior Auditors (Diklat JFPA Muda) Batch I-V 2023, on Wednesday (5/7/23).
In her online remarks, she also said that Badiklat PKN seeks to mold auditors at BPK that meet competency requirements as stipulated in the State Financial Audit Standards (SPKN) and competency standards. It is done through a learning process with a competency-based curriculum.
Director of Education and Training Centre of State Financial Audit in Yogyakarta (BDPKN Yogyakarta), Moch. Iwan Rivdijanto, reported that the training will be held from July 5 to October 30, 2023. This training is being attended by 154 intermediate auditors from BPK headquarters and representative offices.
Director of Planning, Education and Training Centre of State Financial Audit, Dali Mulkana, delivered a briefing on the Training Program. Based on Per MENPAN No. 38 of 2017, he said three types of competencies must be met in this training, namely technical, managerial, and socio-cultural competence.
Director of the Academic and Learning Technology Centre, Dwi Setiawan Susanto, also gave a presentation on the training curriculum used. Training for Senior Auditors uses an andragogy teaching and learning process approach. Training participants are encouraged to participate actively, care about and for each other, and share experiences (transfer of knowledge).
Director of Certification, Education and Training Development Centre of State Financial Audit, Satrio Hari Nugroho, said that rating the training participants would be determined based on their final grades, final grade qualifications, and achieving passing scores in each evaluation without going through remedial or repair reports. Post-training evaluation measures how well training participants implement the training materials in their workplace environment.
Ending the opening ceremony, the Director of Education and Training Centre of State Financial Audit in Medan (BDPKN Medan), Edy Mulya, explained how the training is implemented. Trainees are divided into five classes, held in parallel/simultaneously at BDPKN Medan and Yogyakarta. Training for Senior Auditors is carried out through three learning sections, namely Independent Training through the Badiklat PKN e-learning LMS portal, Distance Learning through the Zoom application and the Badiklat PKN e-learning LMS portal, and On Job Training (OJT) in the BPK audit work units. This OJT helps allow auditors to carry out actual audits, which cover all stages of auditing based on the audit standards, systems, and criteria that apply at BPK.
It is hoped that training will prepare auditors who can carry out assignments, and functions, and fulfill roles as BPK Senior Auditors (equivalent to the audit team leader) that play an active role in Realizing Quality and Beneficial State Financial Governance to Achieve State Goals.