Supreme Audit Institution of Indonesia: Interference in it’s Independence

Aidel Basri(1*),

(1) Badan Pemeriksa Keuangan Republik Indonesia
(*) Corresponding Author

Abstract


Badan Pemeriksa Keuangan (BPK) is the Supreme Audit Institutionof Indonesia. As afull member ofInternational Organization of Supreme Audit Institutions (INTOSAI), BPK is expected to abideby INTOSAI Framework of Professional Pronouncements (IFPP). IFPPcontains three categories of professional pronouncements which are principle, standard and guidance. All of themserve as a formal and authoritative announcement of the INTOSAI members. One of the most important and fundamental IFPP’s principle is the independence of SAI. SAI can only accomplish their tasks effectively and objectively if they are independent of the audited entity and are protected against anyinterference. This study discusses the implementation of IFPP’s principle ofthe independence of SAI byBPK, particularly on the aspect of independence to manage its own resources. The results of the study found that BPKhas not yet fully independent to manage itsown budget and audit staff.

Keywords


BPK; Independence; Audit; State Finance; Fraud Prevention

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References


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DOI: http://dx.doi.org/10.21532/apfjournal.v6i2.213

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