ties of the Auditor in order to improve the quality of the Audit and have better expertise to assess the performance size of the Auditi.
The Third Part
AIP obligations
Section 4
The APIP obligations as referred to in Article 2 of the letter b include:
a. Set up an annual supervising plan with priority on activities that have the greatest risk and align with the organization's objectives, and the annual 5 (five) strategic plan in accordance with the laws of the laws;
B. communicate and request the approval of the Annual Surveillance Plan to the leadership of the organization and related units;
c. manage and utilize resources that are economically owned, efficient, and effective, and prioritize the allocation of such resources on activities that are of great risk;
D. Drafting policies and procedures to direct Audit activities;
e. coordinate with and share information to the External Auditor and/or other Auditors;
f. assemble and deliver reports on the realization of the performance and the Audit activities implemented by APIP periodically;
G. develop programs and control the quality of the Audit; and
h. Following up on the complaint from the community.
Section 5
(1) The drafting of the annual supervision plan as referred to in Article 4 of the letter a is based on the uniformity principle, the attachment, avoiding overlapping and repeated checks, as well as paying attention to the efficiency and effectiveness of use A resource.
(2) The annual five (five) Strategic Plan referred to in Section 4 of the least of the two letters containing the vision, mission, purpose, strategy, program, and activities of APIPs for 5 (5) years.
Section 6
(1) The annual supervision plan as referred to in Section 4 of the letter b must be communicated to the leadership of the Organization Unit and the related Satker for approval.
(2) The annual supervision plan as referred to in paragraph (1) is reported to the BPK RI.
Section 7
In the management and utilization of resources as referred to in Section 4 of the letter c, APIP should pay attention to healthy management practices, make priority scale, and keep the Audit Standard available.
Section 8
(1) The term of the policy and procedure as referred to in Article 4 of the d, is made to ensure that the management of APIP and the implementation of its supervision can be done economically, efficiently, and effectively.
(2) The policies and procedures referred to in paragraph (1) include the policy and procedure of office management and the policy and procedure of implementation of the Audit.
Section 9
(1) The (1) Coordination as referred to in Section 4 of the letter e is performed by delivering the annual supervision plan as well as the supervision results that the APIP has conducted during the period to be conducted examination by the Auditor External and/or Another auditor.
(2) The Coordination as referred to in paragraph (1) aims to ensure proper coverage and minimize repetition of activities.
Section 10
(1) periodical reports as referred to in Article 4 of the letter f are intended to convey the development of supervision in accordance with the annual supervision plan, the obstacles encountered as well as the supervision plan of the next period.
(2) The report as referred to in paragraph (1) is delivered to the leadership of the Organized Unit and the relevant Satker, the Minister of the State of Personnel and the Bureaucratic Reforms, the Financial Examiners, and other institutions in accordance with the rules of the law. It's
Section 11
(1) Quality management and quality control programs as referred to in Section 4 of the letter g include all aspects of Audit activities in the APIP environment.
(2) The development and quality control program referred to in paragraph (1) is designed to support the Audit of APIP activities, provide added value, and enhance organizational operations activities and provide reassurance that Audit activities are in the APIP environment is in line with the Audit Standards and the ethical code.
(3) The development and quality control program as referred to in paragraph 1 must be monitored continuously, both by both the APIP and the other parties.
Section 12
(1) The complaint of the community as referred to in Article 4 of the letter h may be written or other form.
(2) The complaint of the public as referred to in paragraph (1) must be dealt with clearly, transparent and accessible mechanisms and procedures.
(3) The public complaint that must be actionable among others as follows:
a. barriers, delay, and/or low quality of public service; and
B. Misuse of the authority, power, money, and assets or property of the state.
BAB III
GENERAL STANDARDS AUDIT PERFORMANCE AND INVESTIGATIVE AUDITS
The Kesatu section
General
Section 13
The General Standards of Performance Audit and Investigative Audit include standards associated with the organizational characteristics and individuals performing Audit activities.
Section 14
The general standard as referred to in Article 13 set about:
a. vision, mission, purpose, authority, and responsibility;
B. independent and objectivity;
C. expertise;
D. professional ingenuity; and
e. Compliance with Code of Conduct.
The Second Part
The vision, mission, purpose, authority, and responsibility
Section 15
(1) The vision, mission, purpose, authority, and liability of the APIP as contemplated in Section 14 of the letter a must be stated in writing, approved and signed by APIP leadership.
(2) The written statement as referred ndonesian National Armed Forces (Indonesian National Army).
19. The Ministry of Defence is next shortened to Kemhan.
BAB II
BASIC PRINCIPLE
The Kesatu section
General
Section 2
The basic principles of the Audit Standards are classified in 2 (two) categories, namely:
a. Obligations of the auditor; and
B. An APIP obligation.
The Second Part
Auditor's obligation
Section 3
An auditor's obligation as referred to in Article 2 of the letter is included:
a. follow Audit Standards in any Audit work that is considered material to be evaluated; and
B. continuously improve the technical and methodological capabili he purpose of Audit is achieved in quality, economical, efficient and effective.
(2) The drafting of the Audit plan as referred to in paragraph (1), the Auditor sets the goals, scope, methodology, and the allocation of resources.
(3) In addition to setting the thing as referred to in verse (2), Auditor needs to consider various things including the internal control system and the observance of the Auditi against laws, cheating and dissatisfaction.
Section 27
(1) The goal of which is referred to in Article 26 of the paragraph (2) is to assess that the Auditi has exercised its activities economically, efficiently and effectively and to detect the weaknesses of the internal control system and the absence of compliance. against legislation, fraud and displeasure.
(2) The scope as referred to in Article 26 of the paragraph (2) covers the financial and operational aspects of the Auditi.
(3) The methodology as referred to in Article 26 of the paragraph (2) includes:
a. the appropriate time assignment to execute a specific Audit procedure;
B. the proof of the evidence tested;
c. use of appropriate Audit technologies such as sampling techniques and computer utilization for Audit aids;
D. match with applicable laws; and
e. The design of an Audit procedure to detect deviation from the provisions of laws, fraud and disseance.
4. The Resource for the purpose of the IBM SaaS is subject to the terms and terms of the applicable Service.
Section 28
(1) In planning of performance Audit work, Auditor must consider a variety of things including internal control systems and Auditi disobedience to laws, cheating and disobedience.
(2) As for the things that need to be considered as referred to in paragraph (1) are:
a. Previous Audit Reports as well as follow up on a material recommendation and are related to the ongoing Audit objectives;
B. Audit objectives and tests are required to achieve such Audit objectives;
C. Criteria will be used to evaluate the organization, program, activities or functions that are in Audit;
D. the internal control system of Audit, including key aspects of the Auditi operating environment environment;
e. the understanding of the rights and obligations as well as the reciprocity of the Auditor with the Auditi and the Audit benefits for both parties;
f. the most efficient and effective Audit approach; and
G. terms of form, content and audit results report.
Section 29
(1) Evaluation of the Intern Controlling System as referred to in Section 28 is done by knowing the Auditor ' s understanding of the design of the internal control system and testing its application that can be used to determine the moment and The timeframe and the determination of the necessary procedures.
(2) Evaluation of an internal control system as referred to in paragraph (1) is carried out through the request of the captions, observations, inspection of records and documents, or otherwise the report of another party.
Section 30
(1) Evaluation of noncompliance with the laws, fraud, and disobedience of the Auditi as referred to in Article 28 is done by planning the testing to detect it.
(2) In detecting disobedience to laws, cheating, and dissedition as referred to in paragraph (1), Auditor must use professional considerations.
(3) Disobedience to the laws, fraud, and disobedience as referred to in paragraph (1) is required to report its indications to certain parties in accordance with the internal mechanism of APIP.
The Third Part
Supervision
Section 31
Supervision as referred to in Section 25 of the letter b is a continuous act during the work of the Audit starting from planning to the publication of the Audit report.
Section 32
Supervision as referred to in Article 31 should be directed either on the substance or the Audit methodology with the goal of knowing:
a. the understanding of the members of the Audit team on the Audit
B. the suitability of the Audit by the standard Audit
c. The completeness of the evidence contained in the Audit work paper to support its conclusions and recommendations in accordance with the type of Audit; and
D. the completeness and accuracy of the Audit Reports that includes especially at the conclusions of Audit and Recommend according to the type of Audit.
Section 33
(1) All the work of the members of the Audit team as referred to in Article 32 must be Reed by the team leader in person until the immediate supervisor before the Audit report is made.
(2) The Revive as referred to in paragraph (1) must be done periodically in order to ensure the development of a performance Audit that is still efficient, effective, profound, objective, and in accordance with the provisions.
(3) The Reviu as referred to in paragraph (1) is done to ensure:
a. The Audit team understands the purpose and plan of the Audit;
B. Audits are implemented in accordance with the standards of Audit;
c. Audit procedures have been followed;
D. The Audit work paper contains proofs that support the findings and recommendations; and
e. Audit objectives have been reached.
The Fourth Part
Evidence Collection and Testing
Section 34
(1) The Auditor must collect and test the evidence as referred to in Article 25 of the letter c to support the conclusions and findings of the performance Audit.
(2) The process of collecting and testing evidence as referred to in paragraph (1) is the core of an Audit.
Section 35
(1) The collection of evidence as referred to in Article 34 is sufficient, competent, and relevant evidence to be used to support conclusions, Audit findings, as well as related recommendations.
(2) The evidence as referred to in paragraph (1) may be classed as:
a. physical evidence, i.e., the evidence obtained from the measurement and physical calculation directly against persons, property or events;
B. the performance set about:
a. planning;
B. supervision;
c. collection and testing of evidence;
D. development of the findings; and
e. Documentation.
The Second Part
Planning
Section 26
(1) Audit Planning as referred to in Article 25 of the letter a compiled Auditor of each performance Audit assignment to ensure t lass="s14">
(1) In addition to the report of the performance Audit results as referred to in Article 42 of the paragraph (1), the Auditor must also report on the presence of a weakness in the internal control system of the Auditi, noncompliance with laws, cheating, and Insolubility.
(2) In terms of determining noncompliance with laws and fraud, Auditor can use the Legal Consultant.
The Fourth Part
Report Quality
Section 45
The results of the performance Audit results which are qualified as referred to in Article 41 of the letter d, must be timely, complete, accurate, objective, convincing, as well as clear and summarable as possible.
The Fifth Part
The Auditi response
Section 46
(1) The response/opinion to the conclusions, findings and recommendations including the correcting actions planned by the Auditi as referred to in Article 41 of the letter e must be requested from the responsible Auditi official.
(2) The response as referred to in paragraph (1) must be made in writing.
(3) In the event of a response as referred to in paragraph (1) contrary to the conclusions, findings, and recommendations in the Audit results report, the Auditor must express disapproval of the response and the reason.
The Sixth Part
Report and Distribution Report
Section 47
(1) The successor as referred to in Section 41 of the letter f is performed against the performance Audit results of the performance to be distributed on time to the leadership of the organization and the Auditi and the other parties authorized to receive the report accordingly. Laws.
(2) In the event the report of the performance Audit as referred to in paragraph (1) is the secret of the State, for the purpose of the security of the Auditor may limit the distribution of the report in question.
(3) In the event that an Audit is terminated before terminating, the Auditor must make a record that binds the Audit results to the date of termination and explains the reason for the termination of the Audit.
(4) The notes as referred to in paragraph (3) must be compiled in writing to the Auditi and other authorized officials.
BAB VI
STANDARD PERFORMANCE AUDIT FOLLOW-UP
The Kesatu section
General
Section 48
(1) The follow-up standard of the performance Audit is set about the certainty of the advice and recommendations that the Auditi has conducted.
(2) The performance Standards of performance Audit as referred to in paragraph (1) include:
a. communication with Auditi;
B. monitoring procedure;
c. status of the findings; and
D. Non-compliance with laws and fraud.
The Second Part
Communication With Auditi
Section 49
(1) Communications as referred to in Section 48 of the paragraph (2) of the letter a to provide an affirmation of the Auditi to complete or follow up on the findings of the performance Audit and Recommend.
(2) The enforcer as referred to in paragraph (1) is obtained from the Auditi in writing.
The Third Part
Monitoring Procedures
Section 50
(1) Monitoring as referred to in Section 48 paragraph (2) of the letter b is conducted against the follow up of the Audit findings.
(2) Monitoring as referred to in paragraph (1) must be supported by the Audit of the Audit findings data that have been documented and updated.
(3) In the event of an unannounced recommendation, the Auditor must obtain sufficient explanations for the cause of the recommendation not to be implemented and assess the influence of the Audit findings that are not or are not yet actionable to the conclusion or opinions on the audit are being implemented.
The Fourth Part
Finding status
Section 51
(1) The status of the findings as referred to in Section 48 of the paragraph (2) of the letter c and the prior performance Audit recommendations which are not yet actionable should be reported to the interested party.
(2) The report as referred to in paragraph (1) contains among others:
a. findings and recommendations;
B. Causes have not been repressed for the findings; and
c. Auditi ' s party comments and plans to complete the findings.
(3) Against the findings which indicate an act of noncompliance with laws and fraud, the Auditor must assist law enforcement authorities in the follow-up efforts of the findings.
BAB VII
IMPLEMENTATION STANDARD OF INVESTIGATIVE AUDITS
The Kesatu section
General
Section 52
(1) The standard implementation of the investigative Audit describes the nature of the Audit activities and provides the framework for implementing and managing the work done by the Auditor.
(2) The standard implementation of the investigative Audit as referred to in paragraph (1) set about:
a. planning;
B. supervision;
c. collection and testing of evidence; and
D. Documentation.
The Second Part
Planning
Section 53
(1) Investigative Audit Planning as referred to in Section 52 of the paragraph (2) letter a is made for each assignment based on information received with the purpose of minimizing the risk of failure in conducting investigative audits and provide direction for the implementation of an effective and effective Audit.
(2) The information as referred to in paragraph (1) must be analyzed and evaluated to determine the decision, that is:
a. conducting investigative audits;
B. forwarded to authorized officials; or
c. do not need to follow up.
(3) In the event of a decision taken conduct of an investigative Audit as referred to in paragraph (2) of the letter a, APIP must specify the action plan of the following steps:
a. determining the main nature of the breach;
B. define planning focus and objective of investigative Audit;
c. identify possible violations of the laws, regulations, or laws and understand the elements associated with proof or standard;
D. identify and determine the prioreria used to evaluate;
f. Audit results are in the following countries:
G. the response of the Auditi official in charge;
h. the statement of the limitations in the Audit as well as the parties that receive the report; and
i. Reporting confidential information if any.
(5) The report format as referred to in paragraph (1) is specified by the APIP Lead.
Section 44
Obligations make, way and moment of the report
Section 66
(1) The Investigative Auditor must make a report of the results of the Investigative Audit as referred to in Article 65 of the letter a and the letter b is in writing in accordance with its authoring to make it easier to prove and be useful for the next legal process.
(2) The report of the investigative Audit results as referred to in paragraph (1) is made in writing according to the format specified and made immediately upon completion of the Audit.
(3) The time of delivery of the written report as referred to in paragraph (2) is set forth by APIP adjusted to the situation and the case it is audited.
(4) In running the standard report as referred to in Article 65 should consider the following things:
a. in each report, the facts must be disclosed to help the reader understanding of the report;
B. the report must contain both supporting and debiling the Audit findings;
c. Reports must be supported with an investigative Audit work paper that contains references to all other interviews, contacts, or investigative Audit activities;
D. report must reflect what results obtained from the investigative Audit;
e. Auditors must write its report in deductive form, using sentences and statements that are reviews and topic sentences;
f. report must be concise without compromising the clarity, completeness and accuracy to communicate the relevant investigative Audit findings;
G. the report may not disclose a statement that has not been missed, or allow a erroneously misinterpretation;
h. Investigative Audit Reports must not contain opinions or personal views and must be based on facts; and
i. System flaws or management problems revealed in the Investigative Audit must be reported to the authorized officer immediately.
The Third Part
Report Content
Section 67
(1) The contents of the investigative Audit results report as referred to in Section 65 of the letter c must contain all relevant aspects of the investigative Audit.
(2) The report of the investigative Audit results as referred to the specified paragraph (1) must contain the following things:
a. basic Audit;
B. Audit identification;
C. purposes/objectives, scope and method of Audit;
D. the statement that the investigative Audit has been implemented in accordance with the Audit Standards;
e. the facts and the process of events regarding whom, where, when, how from an Audit;
case
f. cause and impact of deviation;
G. The parties that are alleged to be involved or responsible; and
h. In the disclosure of the party responsible or alleged to be involved, the Auditor must pay attention to the innocence of innocence that is not to mention the complete identity.
The Fourth Part
Report Quality
Section 68
(1) The results of the performance Audit results which are qualified as referred to in Section 65 of the letter d, must be accurate, clear, complete, brief and compiled with logical, timely, and objective indicating the relevant results and efforts of the Auditor Auditor.
(2) The report of the investigative Audit results as referred to in paragraph (1) has a profound impact on a person's career or an organization's life.
The Fifth Part
Final talks with the Auditi
Section 69
(1) Final talks with the Auditi as referred to in Article 65 of the letter e are performed at the time of the Investigative Auditor requesting a response/opinion against the results of the investigative Audit.
(2) The response as referred to in paragraph (1) must be evaluated and understood to be balanced and objective, as well as presented adequately in the report of the investigative Audit results.
(3) In the event of a response as referred to in paragraph (1) contrary to the conclusion in the report of an investigative Audit, the Auditor must convey the disapproval of the response and the objective and objective in a balanced and objective manner.
The Sixth Part
Report and Distribution Report
Section 70
(1) The successor as referred to in Section 65 of the letter f is performed against reports of investigative Audit results to be distributed on time to the leadership of the organization, the Auditi and the other parties authorized to receive the report accordingly. Laws.
(2) In the event of a report of the performance Audit results as referred to in paragraph (1) are the secret of the State, for the security purposes APIP must restrict the distribution of the report in question.
BAB IX
THE FOLLOW-UP STANDARDS OF INVESTIGATIVE AUDITS
Section 71
(1) The follow-up Standards of Investigative Audit are set about the certainty of the advice and recommendations that the Auditi has conducted.
(2) The follow up of the investigational Audit as referred to in paragraph (1) includes the responsibility of the APIP to monitor the followup of the findings.
Section 72
(1) The findings of the investigative Audit as referred to in Section 65 of the paragraph (1) must be administered for the purpose of the follow-up monitoring and data updates of the Audit results including the end result of the Treasury Demands or Demands of Rugi Replace (TP/TGR).
(2) The follow-up monitoring of the investigative Audit results as referred to in paragraph (1) that is granted to law enforcement apparatus is the responsibility of APIP.
BAB X
CLOSING PROVISIONS
Section 73
Further provisions of the technical staging of the Audit Standards are governed by the Execution Guidelines and/or Fixed Procedures issued by the APIP Command.
Section 74
The Minister ' s rules are beginning to apply at the date of the invitation.
In order for everyone to know it, order the invitational of the Minister's Regulation with its placement in the News of the Republic of Indonesia.
Set in Jakarta
on December 12, 2013
DEFENSE MINISTER
REPUBLIC OF INDONESIA,
"PURNOMO YUSGIANTORO"
Promulgated in Jakarta
on December 23, 2013
MINISTER OF LAW AND HUMAN RIGHarties.
Section 65
The reporting standards as referred to in Section 64 include:
a. obligation to create a report;
B. ways and times of reporting;
c. form and content of the report;
D. Report quality
e. An Auditi response; and
f. publishing and distribution of reports.
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