Cara Melakukan Audit Kinerja Sektor Publik || Audit || Audit Kinerja

Summary

This video discusses how to conduct a performance audit, focusing on the evaluation of an organization’s performance based on economic, efficiency, and effectiveness aspects. It explains the key stages of a performance audit, including planning, implementation, and communication of results. The script also covers the relationship between input, process, output, and outcome in the audit process. Additionally, it highlights the importance of audit criteria, the role of auditors, and how they ensure the adequacy of evidence before drawing conclusions. The goal is to help viewers understand how audits can drive continuous improvement within an organization.

Takeaways

• 😀 Performance audits assess an organization's performance in economic, efficiency, and effectiveness aspects, often known as the 3E criteria.
• 😀 Performance is the achievement or result of work in reaching a desired target, goal, or outcome.
• 😀 Performance can be divided into input, process, output, and outcome performance, with outcome being the ultimate measure of success.
• 😀 Input performance involves resources like funds, human resources, equipment, and materials used to produce output.
• 😀 Process performance relates to the efficiency of operational activities, including work methods, procedures, and safety.
• 😀 Output performance focuses on the accuracy of quantity, quality, timeliness, storage, and security of goods or services.
• 😀 Outcome performance is about effectiveness—whether the output meets the goals or benefits the intended beneficiaries.
• 😀 In government audits, the focus is on outcome performance, although in certain contexts, output performance is also assessed.
• 😀 Performance audits evaluate the relationship between input, process, output, and outcome in business processes.
• 😀 The stages of a performance audit include planning, implementation, and communicating the audit results, with iterative processes during the planning and implementation stages.
• 😀 Auditors must comply with applicable standards and can use internal or external experts to assess performance, ensuring a clear understanding of internal control systems and audit criteria.

Q & A

What is the primary purpose of a performance audit?

The primary purpose of a performance audit is to assess the performance of an organization's program or activity, focusing on economic, efficiency, and effectiveness aspects, often referred to as the 3E.

What does performance refer to in the context of a performance audit?

In the context of a performance audit, performance refers to the achievement or result of work implementation in reaching a desired target, goal, or change.

What are the four types of performance discussed in the script?

The four types of performance discussed are: Input Performance, Process Performance, Output Performance, and Outcome Performance.

How does outcome performance differ from input, process, and output performance?

Outcome performance is the actual performance and is related to the effectiveness and benefits of the output for the beneficiaries or the community, whereas input, process, and output performances are considered temporary or intermediate performances.

What does economic performance focus on in a performance audit?

Economic performance focuses on minimizing the cost of acquiring input while maintaining the quality and standards set for the goods or services, ensuring they are obtained at a lower price compared to similar alternatives.

What is the relationship between efficiency and performance in a performance audit?

Efficiency in performance audits assesses the optimal relationship between input and output, where an entity is efficient if it can produce maximum output with a given amount of input or achieve a certain output by utilizing minimal input.

How does effectiveness relate to performance in a performance audit?

Effectiveness in a performance audit is related to how well the output produced aligns with the goals or outcomes, meaning the output must meet the goals set to be considered effective.

What are the stages of a performance audit?

The stages of a performance audit are: 1) Planning Stage, which involves understanding the audit object and identifying problems; 2) Implementation Stage, which includes gathering and testing evidence; 3) Communication Stage, which involves reviewing and presenting audit results.

What is involved in the planning stage of a performance audit?

The planning stage includes understanding the audit object, identifying problems, assessing the internal control system, determining the objectives and scope of the audit, and preparing the audit work program.

What role do audit criteria play in a performance audit?

Audit criteria serve as performance standards to assess the economic, efficiency, and effectiveness aspects of the business process. These criteria represent good practices and are used to compare actual conditions against expected conditions, highlighting areas for improvement.