Guest Lecture S-1 Accounting FEB UI Presents the Head of the BPKP Research and Development Center to Discuss the Government’s Internal Control System
Nino Eka Putra ~ PR FEB UI
DEPOK – (11/10/2021) On Monday (11/10/2021), the Head of the Center for Research and Development Supervision (Puslitbangwas) at the Financial and Development Supervisory Agency (BPKP), Amdi Very Dharma, Ak., MAcc., CA, QIA, became a guest speaker in the Study Program Guest Lecture S-1 Accounting Faculty of Economics and Business, Universitas Indonesia (FEB UI) and discussed the Government Internal Control System (SPIP) with moderator Nanda Ayu Wijayanti, Ph.D., Lecturer of the Accounting Department FEB UI.
The lecture, which was opened by Dr. Dyah Setyaningrum, Chair of the FEB UI Accounting S-1 Study Program, is a Public Sector Accounting course intended for Semester 5 FEB UI Accounting S-1 students.
In his presentation, Amdi Very Dharma explained that the Government Internal Control System (SPIP) is an integral process for actions and activities carried out continuously by the leadership and all employees to provide adequate confidence in the achievement of organizational goals through effective and efficient activities, reliable reporting finance, safeguarding state assets, and compliance with laws and regulations that are carried out thoroughly within the central and regional governments.
The processes of public sector governance, risk management, and internal control are not defined separately and stand alone as a process and structure, but rather have a relationship between the processes of public sector governance, risk management, and internal control. Therefore, it is necessary for the role of the Auditor to evaluate the process of public sector governance, risk management, and internal audit control as a whole as an inseparable unit using a systematic and disciplined approach.
According to Amdi, the SPIP implementation cycle consists of monitoring and evaluating the results of revisions, analysis of objectives, formulation of the expected control environment, risk analysis, evaluation of installed controls, revision of policies and procedures, and communicating revised controls.
The elements of SPIP are divided into 5 categories, (1) Control Environment in the form of integrity and ethical values, commitment to competence, leadership, organizational structure, authority and responsibility, HR policies, effective role of internal auditors, good working relationships); (2) Risk Assessment consists of establishing agency objectives and activity objectives, identification and risk analysis; (3) Control activities include work reviews, HR development, information system control and physical assets, determination of work size, separation of functions, authorization of transactions and events, accurate and timely recording, restrictions on access and accountability to resources, documents on SPI; (4) Information and Communication in the form of means of communication and management of information systems; (5) Internal Control Monitoring consists of continuous monitoring, separate evaluation, and follow-up.
“The implementation of SPIP is fully guided by BPKP. In this case, both at the center and at the regional level, must make a Control Action Plan (RTP) which is part of the SPIP as a description of the government’s efforts to achieve various goals and targets by using policies and procedures to minimize risk, consisting of efforts to strengthen the control environment and strengthen the control environment, organizational structure, policies and procedures in controlling risk,” Amdi said.
The preparation of the RTP refers to 5 elements of internal control, namely the control environment, risk assessment, control activities, communication and information, and monitoring/monitoring. Information to prepare the RTP is obtained from the results of evaluation, assessment, mapping of the existing internal control system by taking into account the structure and practice of organizational governance.
On the one hand, the maturity assessment for the implementation of SPIP has been carried out in 629 Ministries/Institutions/Regional Apparatus Work Units/or called K/L/D of 630 K/L/D (99.8%), with the result of 377 K/L/ D or 59.84% have reached SPIP maturity level 3. This shows the commitment of the K/L/D leadership to organize SPIP and conduct SPIP maturity assessments independently.
“To encourage the achievement of SPIP maturity, the government through the 2020-2024 National Medium-Term Development Plan (RPJMN) has set performance indicators for the implementation of risk management in K/L/D with an index of risk management application level 3. SPIP has outlined these targets into the BPKP’s 2020-2024 strategic plan.” Amdi said in closing the session.
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