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All Journal Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
Adnyana, I Gede Sudi
Badan Pemeriksa Keuangan Republik Indonesia
Economics, Econometrics & Finance Social Sciences

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UNDERSTANDING AUDIT METHODS TO ASSIST PLANNING ON PROGRAM EVALUATION: SHARING GAO’S EXPERIENCE ON NATIONAL HEALTH SECURITY PROGRAM Adnyana, I Gede Sudi
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2017: JTAKEN Vol. 3 No. 1 Juni 2017
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1296.337 KB) | DOI: 10.28986/jtaken.v3i1.78

Abstract

BPK has a mandate to conduct performance audit for examining whether government agencies have implemented their critical programs in thepossible aspects of efficiency, effectiveness or economy. Nevertheless, the current audit methods for those government programs designed at theplanning stages by the audit teams has not been fully emphasized on one or a combination of four main types of evaluation, such as process and/orimplementation evaluation; outcome evaluation; impact evaluation; and cost-benefit and cost effectiveness analyses. They can be identified byusing measures of program performance, along with other information, to study the benefits of a program or how to improve it. The program chosen is the NHS program, evaluated by using GAO’s experience which were empirically implemented and observed by the author during the fellowship program in the Agency. This study discusses the evaluation of FOD evaluation and general guide to address researchable questionsderived from NHS program stage evaluation, analysis of researchable question types, and to consider some challenges at designing evaluations. Further, BPK could improve methods and design of its performance audit plan as regards program evaluation by considering such variables that have been applied in theirbest practices.
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