Nilai Dasar Pemeriksaan Keuangan Negara (Independensi, Integritas, & Profesionalisme)

Summary

The script discusses the core values of independence, integrity, and professionalism in public sector auditing within Indonesia. It outlines the expected learning outcomes, such as demonstrating these values and understanding the auditor's responsibilities. The video explains the importance of the Indonesian BPK's (Supreme Audit Institution) code of ethics, its impact on organizational culture, and the consequences of non-compliance. It also covers the auditor's duties, the concept of management representation, and the significance of the auditor's opinion on financial reports, emphasizing the need for auditors to maintain objectivity and adhere to ethical standards.

Takeaways

• 📚 The discussion focuses on the ethical code for public sector auditors, emphasizing the importance of independence, integrity, and professionalism.
• 🌟 The expected learning outcomes include demonstrating attitudes of independence, integrity, and professionalism, as well as understanding the responsibilities of auditors.
• 🔍 The three core values of the Indonesian Public Audit Agency (BPK) are independence, integrity, and professionalism, which are foundational to the agency's quality control system.
• 📖 The BPK's code of ethics, as outlined in Regulation No. 4 of 2018, includes norms that every member and auditor must follow to maintain the agency's dignity, image, and credibility.
• 🛡️ Independence in auditing means being objective and free from conflicts of interest, ensuring that personal biases do not affect the scope of inquiries or the disclosure of findings.
• 🏛️ Integrity in the context of auditing is about doing the right thing even when unobserved, which includes being honest, hardworking, and competent.
• 👨‍💼 Professionalism in auditing involves skepticism, professional judgment, and adherence to standards and regulations to ensure the quality of audit work.
• 🚫 Auditors are prohibited from engaging in activities that could compromise their independence, integrity, or professionalism, such as accepting bribes or showing bias in their work.
• ⚖️ Sanctions for auditors who violate their duties or ethics can range from mild to severe, depending on the impact of the violation, which could affect the audit team, the audit unit, or the nation and BPK as a whole.
• 📈 Auditors are responsible for using professional skills to determine the scope and methodology of audits, ensuring cost-effectiveness, and maintaining skepticism and professional judgment throughout the audit process.

Q & A

What are the three core values of the Indonesian Public Sector Audit Agency (BPK)?

The three core values of BPK are independence, integrity, and professionalism.

What is the expected learning outcome for the discussion on the code of ethics for auditors?

The expected learning outcome is to demonstrate attitudes of independence, integrity, and professionalism, and to understand the responsibilities of an auditor.

What does the independence of an auditor mean according to the BPK regulation No. 4 of 2018?

Independence in the context of the BPK regulation No. 4 of 2018 means an attitude and action in conducting audits to not favor anyone and not be influenced by anyone.

What is the example given in the script to illustrate a conflict of interest that could affect an auditor's independence?

The example given is of Bu Dewi, an auditor responsible for auditing a local government (Pemda ABC), who was invited to a lunch by the head of the region at an expensive restaurant, which could be seen as a conflict of interest affecting her independence.

What does integrity mean in the context of the BPK's code of ethics?

Integrity in the context of the BPK's code of ethics means doing the right thing even when no one is watching, demonstrating a complete unity of character, honesty, hard work, and sufficient competence.

What is the consequence for an auditor who accepts bribes, as mentioned in the script?

An auditor who accepts bribes, as mentioned in the script, is in violation of the integrity principle and could face legal consequences such as being prosecuted and imprisoned.

How is professionalism defined by the BPK in the script?

Professionalism is defined as the ability, skill, and commitment of a profession in carrying out tasks, accompanied by principles of attentiveness, thoroughness, and frugality, and guided by standards and regulations.

What are the obligations of an auditor according to the BPK regulation No. 4 of 2018?

The obligations of an auditor include being loyal to the state, adhering to regulations, maintaining the dignity and credibility of BPK, being honest, objective, responsible, and consistent in expressing opinions based on evidence, and maintaining the confidentiality of audit results.

What are the types of sanctions that can be imposed on auditors for violating their obligations or prohibitions?

The types of sanctions include light sanctions (such as a one-year ban from conducting audits with a six-month probation), medium sanctions (such as a suspension as an auditor for at least one to two years), and heavy sanctions (such as a suspension as an auditor for at least three years or permanent dismissal).

What is the significance of the management representation letter in the audit process as discussed in the script?

The management representation letter is a formal and written representation from the management of the entity being audited regarding the various explanations, data, and financial reports provided during the audit process. It is part of the evidence obtained by the auditor but does not replace the necessary audit procedures to obtain a sufficient basis for the audit opinion on the financial report.