FORUM KOORDINASI PENGAWASAN APIP PUSAT DAN APIP DAERAH SEMARANG, 2 JUNI Oleh: Ir. Slamet Soedarsono, MPP, QIA, CRMP*)

Transkripsi

1 PENGEMBANGAN PROFESI AUDITOR INTERN PEMERINTAH INDONESIA FORUM KOORDINASI PENGAWASAN APIP PUSAT DAN APIP DAERAH SEMARANG, 2 JUNI 2016 Oleh: Ir. Slamet Soedarsono, MPP, QIA, CRMP*) * Inspektur Utama Bappenas, Sekretaris Dewan Sertifikasi QIA, dan Ketua Komite Pengembangan Profesi AAIPI

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3 Arahan Presiden RI Rakornas Pengawasan Intern Pemerintah Tahun 2015 Jakarta, 13 Mei 2015 Kapabilitas APIP: Lima tahun kedepan, level Kapabilitas APIP ditargetkan mencapai 85% Level-3; dan 1% Level-1. APIP membuat sistem peringatan dini. APIP memberikan solusi atas berbagai masalah. 3

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5 Opini BPK atas Laporan Keuangan Kementerian/Lembaga Tahun % % 20% 8% 0% % PERKEMBANGAN DATA OPINI LKPD NASIONAL POSISI PER 26 OKTOBER 2015 NO TAHUN WTP WDP TMP TW JUMLAH 1 LKPD LKPD LKPD LKPD LKPD LKPD LKPD LKPD

6 AKUNTABILITAS KINERJA PEMERINTAH NILAI AKUNTABILITAS KINERJA K/L DAN PROVINSI TAHUN 2015 Kategori (Rentang Nilai) Interpretasi K/L Jumlah Provinsi AA ( > ) Sangat Memuaskan 0 0 A ( > ) Memuaskan 4 2 BB ( > ) Sangat Baik 21 7 B ( > ) Baik 36 8 CC ( > ) Cukup C ( > ) Kurang 0 3 D ( 0-30 ) Sangat Kurang 0 1 Jumlah Kemenpan RB: Dari 466 Kabupaten/Kota yang dilakukan evaluasi atas akuntabilitas kinerja tahun 2015, baru Kota Bandung yang mendapat nilai A dengan nilai 80,22 yang disusul Kabupaten Sleman, Kabupaten Bantul, Kabupaten Badung, Kota Tanjung Pinang, dan Kota Sukabumi yang masing-masing mendapatkan predikat BB. Sumber : Kementerian PAN dan RB 6

7 Level IACM Tahun % APIP Tahun

8 Target Peningkatan Kapabilitas RI Global 2014 Level % 3% (Europe, US, Canada) 8

9 STRUKTUR ORGANISASI Dewan Pembina Anggota Kehormatan / Tenaga Ahli Ketua Umum Direktur Eksekutif Wakil Direktur Eksekutif Sekretariat Anggota Eksekutif Tetap Anggota Eksekutif Tidak Tetap Komite Kode Etik Komite Standar Audit Komite Telaahan Sejawat Komite Pengembangan Profesi Pengurus Wilayah di Ibukota Provinsi 9

10 Program/Fokus Pengembangan Profesi Auditor Penguatan Kelembagaan AAIPI Pengembangan dan Peningkatan Kapasitas SDM AAIPI 10

11 INTERNAL Demand Creates Supply Supply Creates Demand Assurance Advisory Insight Komunikasi Regulasi Bisnis Proses Internal Acceptabilit y EXTERNAL AKSELERASI PROMOSI

12 KONSEP PENGAWASAN THREE LINES OF DEFENSE 1 st Line Operational management Line 1 Line 2 Line 3 Operational management, which owns and manages risk and control Risk management, which define risk policies and support management Internal audit, which provides independent and objective assurance

13 DISCUSSIONS 13

14 Discussions 1. Self assessment vs performance audit scope: output vs input-proses-output 2. Time 3. Size 14

15 Controllable vs Uncontrollable Services and Role of IA People Management Professional Practices Performance Management and Accountability Organizational Relationships and Culture Governance Structures Level 5-Optimizing IA Recognized as Key Agent of Change Leadership Involvement with Professional Bodies Workforce Projection Continuous Improvement in Professional Practices Strategic IA Planning Public Reporting of IA Effectiveness Effective and Ongoing Relationships Independence, Power, and Authority of the IA Activity Level 4-Managed Overall Assurance on Governance, Risk Management, and Control IA Contributes to Management Development IA Activity Supports Professional Bodies Audit Strategy Laverages Organization s Management of Risk Integration of Qualitative and Quantitative Performance Measures CAE Advises and Influences Top-level Management Independent Oversight of the IA Activity CAE Reports to Top- level Authority Workforce Planning Level 3-Integrated Advisory Services Performance/Value-for- Money Audits Team Building and Comptency Professionally Qualified Staff Workforce Coordination Quality Management Framework Risk-based Audit Plans Performance Measures Cost information IA Management Reports Coordination with Other Review Groups Integral Component of Management Team Management Oversight of the IA Activity CAE Reports to Toplevel Authority Level 2- Infrastructure Compliance Auditing Individual Professional Development Skilled People Identified and Recruited Professional Practices and Process Framework Audit Plan Based on Management/Stakehol der priorities IA Operating Budget IA Business Plan Managing Within the IA Activity Full Access to the Organization s Information, Assets, and People Reporting Relationships Established Level 1-Initial Ad hoc and unstructured; isolated single audits or reviews of documents and transactions for accuracy and complience; outputs dependent upon the skills of specific individuals holding the position; no specific professional practices established other than those provided by profesional associations; funding approved by management as needed; absence of infrastructure; auditors likely part of a larger organizational unit; no established capabilities; therefore, no specific key process areas

16 Resources Human Resource Quantity Resources Quality Budget Infrastructure BPKP APIP KL/Pemda 16

17 SEKIAN DAN TERIMA KASIH DEWAN PENGURUS NASIONAL AAIPI TAHUN