Badan Pemeriksa Keuangan (The Audit Board of the Republic of Indonesia)
The 4th (fourth) Amendment of the Constitution of the Republic of Indonesia of 1945
Section VIII A – Badan Pemeriksa Keuangan (BPK)
Article 23 E
- To audit the management of and accountability for the state’s finances a free and independent BPK shall be set up;
- The results of the state finances’ audits shall be submitted to the DPR, the DPD, the DPRD, in accordance with the competence of each;
- The audit results are to be followed through by the representative institutions and/or by other bodies in accordance with the law.
Article 23 F
- The members of the BPK are selected by the DPR taking into account considerations from the DPD and shall be installed by the President;
- BPK’s management is selected from among and by its members.
Article 23 G
- The BPK has its main seat in the state’s capital, with representations in each province;
- Further provisions regarding the BPK are to be regulated by law.
Law of the Republic of Indonesia Number 15 of 2006 on The Audit Board of the Republic of Indonesia
PDF CONCERNING AUDIT BOARD
Law of the Republic of Indonesia Number 15 of 2004 on Audit on State Financial Management and Accountability
PDF CONCERNING AUDIT ON MANAGEMENT AND ACCOUNTABILITY OF THE STATE FINANCE