Audits carried out by APIP include performance audits and audits with specific objectives, which must be carried out under audit standards outlined by the Regulation of the Minister for Empowerment of State Apparatus and Bureaucratic Reform Number PER/05/M.PAN/3/2008 of 2008 concerning Audit Standards of Government Internal Oversight Apparatus. One form of audit for a specific purpose is a Regional Expenditure Audit.
Regional expenditure audits aim to test and assess whether the management of regional expenditures follows applicable laws and regulations, and whether the use of budget expenditures has been carried out according to the principles of economics, efficiency, and effectiveness (3E).
APIP, which carries out Regional Expenditure Audits professionally and independently, can prevent fraud and provide valuable input for external auditors, executives, and legislation to improve regional financial management and accountability. Therefore, understanding regional financial audits by inspectorate auditors in the provincial/regency/city environment is critical.
In this regard, Badiklat PKN held Regional Expenditure Audit Training lasting 5 (five) workdays from November 6-10, 2023. 38 (thirty-eight) South Tangerang City Inspectorate employees attended the training. Deputy Director of Certification and Accreditation, Satrio Hari Nugroho opened the training on Monday (11/6/2023).
South Tangerang Mayor H. Benyamin Davnie welcomed the classically held training. Graduates are expected to be able to carry out professional and independent regional expenditure audits, under applicable audit standards, thereby encouraging increased transparency and accountability in financial management, and improving the quality of financial reports.