Pedoman Perencanaan Pengawasan Berbasis Risiko (PPBR)

Summary

This video script discusses the role of BPKP in overseeing internal control systems and risk management within governmental and business entities in Papua. It outlines objectives for integrating audit plans with risk management, enhancing internal supervision, and achieving quality outcomes. The process includes evaluating risk maturity, planning audits based on local government business processes, and prioritizing oversight areas based on risk levels. The script emphasizes the importance of using risk factors in audit planning and establishing a systematic approach to prioritize audits based on total risk scores. Overall, it aims to improve understanding and effectiveness of risk-based auditing.

Takeaways

• 🎯 The purpose of the guidelines is to help APIP integrate its supervision plans with risk management implementation.
• 🔍 APIP must conduct internal supervision effectively and efficiently to achieve quality outputs.
• 📊 Assessing risk management maturity involves a questionnaire with 15 questions that rate implementation levels.
• 📅 Planning supervision begins with understanding the local government's business processes and creating an audit universe.
• 📑 Gathering relevant data and reviewing existing documents are crucial steps in the planning process.
• ⚖️ The weighting of risk factors should reflect the maturity level of risk management, influencing the audit strategy.
• 💼 The number of risk factors used should range between 5 to 7, depending on the overall risk management maturity.
• 📈 Total risk assessment involves combining risk register values with weighted risk factor values.
• 📝 The audit plan prioritizes audits based on total risk scores, dictating the frequency of audits for different entities.
• 🔗 The final step in planning involves documenting the selected supervision areas and resource allocation.

Q & A

What is the main role of BPKP in the context of internal control systems?

BPKP is responsible for overseeing the implementation of internal control systems within its operational areas, providing guidance on risk management and governance for various institutions and strategic government policies.

What is the purpose of the guidelines mentioned in the transcript?

The purpose of the guidelines is to enable APIP (Internal Supervisory Apparatus) to integrate their oversight plans with risk management implementation, conduct more effective and efficient internal supervision, and achieve high-quality internal supervision outputs.

How does APIP assess the maturity of risk management?

APIP evaluates the maturity of risk management by utilizing a questionnaire consisting of 15 questions, scoring responses from zero (not implemented) to two (fully implemented) to determine the level of maturity.

What factors are considered in prioritizing oversight strategies?

Prioritization of oversight strategies is based on the maturity level of risk management, audit universe creation, and the identification of auditable units, taking into account objectives and processes of the respective work units.

What is the significance of the risk factor in the PKPT preparation?

The risk factor is crucial for adjusting the preparation of the PKPT (Annual Audit Plan) based on the level of risk associated with each work unit, influencing the overall audit focus and resource allocation.

How does APIP determine the audit frequency based on risk levels?

APIP categorizes audit frequency based on total risk scores: audits are conducted annually for scores above 36, biennially for scores between 31 and 36, and triennially for scores below 31.

What steps are involved in the audit planning process as per the transcript?

The audit planning process involves selecting oversight areas, allocating resources, reviewing and approving the PKPT, and documenting the planning decisions.

What role does collecting relevant data play in the oversight process?

Collecting relevant data is essential for understanding business processes, assessing risk management maturity, and informing strategic decisions for internal oversight.

What outcomes are expected from implementing these guidelines?

The expected outcomes include improved understanding and effectiveness of risk-based oversight, enhanced quality of internal supervision, and ultimately, added value to the governance processes.

How does APIP handle oversight of areas already audited by other entities?

APIP identifies and excludes oversight areas from its annual planning if they are being audited by other entities, such as BPK or other audit institutions, to avoid duplication of efforts.