Program Audit Kinerja Berbasis SPKN

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Program Audit Kinerja Berbasis SPKN

Oktarika Ayoe Sandha – BPK

ABSTRAKSI

To be able to produce a good audit, SAI’s should have a good standard of examination as well. According to Article 9 (1e) of Law No. 15 year 2006 on the CPC, in January 2007, the BPK-RI has published the State Auditing Standards (SPKN) as a benchmark in financial management audit of State. The purpose of this study is to empirically examine whether there are differences between the rules in practice done SPKN with auditors in preparing a performance audit program. This study shows the differences between the practice of programming performance audit by the auditor with the existing rules in SPKN. A difference here is more strict than the rules contained SPKN run by the auditors in preparing the program performance audit.

Kata kunci : Audit Kinerja, Auditor, SPKN

1. PENDAHULUAN

In accordance with the mandate given to the BPK-RI, BPK-RI has the authority to conduct three types of audit ie audit, performance examination, and examination with a specific purpose. To be able to produce a good audit BPK-RI should have a good standard of examination as well. In accordance with article 9 (1e) of Law No. 15 year 2006 on the CPC, CPC-RI has the authority to set audit standards state after consultation with the Central / Local Government that must be used in the examination of financial management and accountability of the State.

Based on this regulation in January 2007 BPK-RI has published the State Auditing Standards (SPKN) as a benchmark in financial management audit of State. Most of the content of SPKN mainly to performance auditing standards is the adoption of several existing standards, especially from the United States auditing standards issued by the Government Accountability Office (GAO). Adoption has a positive side that is making SPKN par with international standards but need to be considered whether adoption was in accordance with the conditions that exist in Indonesia. Auditing standards is very important because the standard has become the basic guidelines for auditors to maintain the values of ethics and meet the objectives of the audit (Naim, 2006).

The purpose of this study is to empirically examine whether there are differences between the rules in practice done SPKN with auditors in preparing a performance audit program.

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