Auditing instruments

Audit component will process information from the internal control component and other information including from other parties to determine the following indicators:

• Past deforestation
• Change of forest area function
• Who is responsible for forest management
• Estimating state losses
• Determination of fraud or other crimes
   

The Actors

1. Supreme Audit Board

2. Custom Office

National auditing standard

• Peraturan Badan Pemeriksa Keuangan Republik Indonesia Nomor 01 Tahun 2007 Tentang Standar Pemeriksaan Keuangan Negara
  
  As indication along with the development of the auditing theory, the dynamic of the community that require the transparency and accountability, and the needs of audit result that have added value, in early 2007, BPK improved the standard of government auditing (SAP) in 1995 to the National Financial Auditing Standard or SPKN.
  The amendment of the 1995 SAP is mandated by article 5 of law No. 15 of 2004 on State Financial Management and Accountability and article 9 (2) letter e of Law No. 15 of 2006 on State Audit Board (BPK), stated that in auditing, BPK should be based on the previous auditing standard that has been consulted with the central government and local government.
  
   

• Peraturan Badan Pemeriksa Keuangan Republik Indonesia Nomor 02 Tahun 2007 Tentang Kode Etik Badan Pemeriksa Keuangan Republik Indonesia
   

• Law Number 15 Year 2006 on Badan Pemeriksa Keuangan/Supreme Audit Agency
  
  The Law No. 15 in 2006 was an amendment of the Law No. 5 in 1973. The revision is pushed by the third amendment of the Constitution of Indonesian Republic 1945, the clausal of article 23 (5) regarding to the State Audit Board has strengthened the position and existence of BPK as an independent and free state institution.
  Some important issues in the Law No. 15 of 2006 are: [1] the quality control system of BPK examined by the state audit board from other country which are the members of the world state audit board organization that pointed by BPK with consideration from the house of representatives (DPR); [2] the election of state audit board member conducted by the house of representatives with noticed the consideration from regional representative (DPRD) and established by the President; [3] the state audit board as a state audit institution have representatives in each province.
   

International auditing standards and guidelines

• The WGEA [Working Group on Environmental Auditing] of INTOSAI [International Organization of Supreme Audit Institutions]

  The Working Group on Environmental Auditing (WGEA) is one of many committees and working groups that are addressing a variety of audit topics and issues under the auspices of the International Organization of Supreme Audit Institutions (INTOSAI). The formation of a Working Group on Environmental Auditing (WGEA) was initiated and approved by the Congress of the 14^th INCOSAI meeting held in Washington, D.C. in October 1992. The Working Group aims to improve the use of audit mandate and audit instruments in the field of environmental protection policies, by both members of the Working Group and non-member Supreme Audit Institutions (SAIs).
  
  The WGEA has created various guidelines related to environmental auditing. For the complete publication, please visit the WGEA website. Below are the examples:
  
  Auditing Biodiversity: Guidance for Supreme Audit Institutions 2007
  Guidance on Conducting Audits of Activities with an Environmental Perspective 2001
  The Audit of International Environmental Accords 2001
   

• ASOSAI [Asian Organization of Supreme Audit Institutions] Guidelines for Dealing with Fraud and Corruption
  
  The guidelines was approved at the 32nd Governing Board meeting of ASOSAI on 20 October 2003, and the 9th Assembly on 22 October 2003.
  
   ...In the ASOSAI Guidelines for Dealing with Fraud and Corruption, 30 specific audit guidelines on fraud and corruption are included. Each guideline refers to an auditing principle / standard and guidance prescribed by the INTOSAI auditing standards. The guidelines also include a chapter dealing with understanding fraud and corruption by auditors of the member SAIs....
  
  Read the guidelines at the ASOSAI website

Other Guidelines

• Kesepakatan Bersama BPK RI dan Kepolisian RI tentang TINDAK LANJUT PENEGAKAN HUKUM TERHADAP HASIL PEMERIKSAAN BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA YANG BERINDIKASI TINDAK PIDANA, 21 November 2008
  
  Read the MoU