Article 9 paragraph (3) of Republic of Indonesia Law no. 15 Year 2004 concerning Auditing Management and Responsibility of State Finances, explains that in carrying out audit duties, the BPK can use external auditors and experts who work for and on behalf of BPK.
BPK can appoint a public accountant to audit state finances on behalf of the BPK. Parties other than the BPK can appoint public accountants to audit state finances per statutory provisions.
Therefore, Badiklat PKN is holding Public Accountant Auditor Level Certification training for Public Accounting Firm (KAP) Auditors, as a requirement for KAPs which will carry out State Financial Audits to be registered with the BPK. The Director General of the Training Institute of State Financial Audit, Suwarni Dyah Setyaningsih, opened the Distance Learning training on Monday (05/13/2024).
In her speech, she explained, “Public Accounting Firms or Public Accountants that carry out state financial audits must have adequate and up-to-date capabilities/expertise, regarding audit standards and public sector audits, including behavioral guidelines. “Therefore, it is necessary to certify KAP auditors, so that they can be registered in the KAP database, registered with BPK, and carry out state financial audits,” she continued.
The training lasts 5 (five) working days from May 13-17, 2024 at Badiklat PKN Jakarta, BDPKN Yogyakarta, BDPKN Medan, BDPKN Gowa, and BDPKN Bali. Attendees consisted of 237 (two hundred and thirty-seven) auditors from Public Accounting Firms.
Graduates should understand state finances, audit procedures, reporting, and State Financial Audit Standards.