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Boby Segah
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Dua Sisi Auditing: Audit Eksternal dan Internal Pemerintah Boby Segah
Anterior Jurnal Vol 18 No 1 (2018): Anterior Jurnal
Publisher : ​Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (136.294 KB) | DOI: 10.33084/anterior.v18i1.433

Abstract

In Indonesia, there are several Supervisory Institutions, such as the Supreme Audit Agency, the Financial and Development Supervisory Agency, the Inspectorate General and the Inspectorate in each Ministry, Institution, Provincial Region and District / City Region. Audited government institutions often question what are the differences and similarities between the oversight institutions. In addition, they do not yet know which external audit institutions and internal audit institutions are Government Agencies among these oversight institutions. Many people assume, including among government institutions that assume that every audit, whoever is implementing it is the same. What they know is that each inspector or auditor has the same activities. Everything borrows a lot of files, tests every document, checks physically, check cash/banks, asks a lot, and what they understand more is all auditors, who are tasked with finding findings and finding problems. From the problem identified above, the problem is formulated that there needs to be clarity about the similarities and differences between external and internal audits in government circles
Audit Kinerja dan Peningkatan Akuntabilitas Publik: Lampiran ISSAI 3100 Boby Segah
Restorica: Jurnal Ilmiah Ilmu Administrasi Negara dan Ilmu Komunikasi Vol 4 No 2 (2018): Restorica: Jurnal Ilmiah Ilmu Administrasi Negara dan Ilmu Komunikasi
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (123.31 KB) | DOI: 10.33084/restorica.v4i2.444

Abstract

The existence of a Performance Audit can increase public accountability and provide opportunities for Audit Institutions (in Indonesia: the Supreme Audit Agency) to make a real contribution to improving efficiency and effectiveness in the implementation of public administration. This guide aims to create things that can benefit Audit Institutions that carry out Performance Audit as well as important issues that need to be considered in implementing and establishing a joint implementation of a Performance Audit at an Audit Agency. This concept is primarily aimed at Senior Managers and Employees in Audit Institutions, so that they understand the requirements and challenges faced. Directing the strategies needed and the impacts that arise due to the implementation or functioning of a Performance Audit that is carried out on an ongoing basis. Audit institutions carry out different forms and authorities. The size and organizational culture also vary. Therefore it is not possible to produce detailed guidelines that apply to all Audit Institutions; then this document focuses on the challenges of the strategy relating to the resources needed and the process of implementing Performance Audit. Also highlighted are the main features of Performance Audit and their benefits for Audit Institutions, public administration processes and society as a whole.
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