Audit From Home & From Office:The Auditor’s work in a Covid-19 Pandemic, BPK Experience
Ramadhan Nugraha Putra / Maria Santi
SAI Indonesia
19-20 May 2021
Virtual meeting via Cisco Webex
AgendaBPK’s auditing legal framework
01
at which point of the audit when the outbreaks
came
Audit timeline02
Faced by both the auditor and the
auditee
Challenges03
a.Audit procedures
b.The infrastructure
c.The working papers
d.The platform
e.Team management
How do we deal
with the situation04
Type of Audit based on
Law number 15/2006
concerning BPK
Financial Audit
(Mandatory, based on Law 1/2004 and Law
15/2004)
Performance AuditSpecial purpose
Audit
Local Government
Financial StatementCentral Government
Financial Statement
BPK’s auditing legal framework
86
Ministries /
Institutions
1
State
General
Treasurer
34
Provincial
Government
514
Regency/City
Government
Audit Timeline in a Covid-19 Pandemic
Field audit of 2019
Central Gov’t
Financial Statements
Field Audit
BPK started audit from home
since 17 March 2020, in response
to WHO declaration of Covid-19
as a pandemic
Audit From Home
Financial Audit
Semester I 2020
January -
February
March
April - May
Auditing, discussion of adjusting entries &
audit findings virtually
Audit From Home
June - July
Health ProtocolThe submission of audit reports to the
Legislative/President/Ministries by physical
distancing, wearing masks, and limited attendees
Semester II 2020
Special purpose Audit,
Performance Audit,
Financial Audit (interim)
Auditing, discussion of audit findings
virtually
Audit From Home
August - December
December - January
Auditing, discussion of audit findings virtually
Audit From Home
Financial Audit
Semester I 2021
January - April
Mostly virtual group discussions, limited attendees on
physical discussions, periodic swab tests, physical
distancing, wearing masks, periodic room disinfectant
spraying
Audit From Home, 25 – 50% Auditors in Office
CHALLENGES WE FACED
LIMITED PHYSICAL INSPECTION
During covid-19 pandemic, the
physical inspection is significantly
limited.
NEW WAY OF MEETING AND
INTERVIEWING
Takes Time to Adjust to New
Working Condition
IT ENTITIES INFRASTRUCTURE
The IT infrastructure of the auditee
is not completely ready for remote
working, especially entities located
outside the capital city
AVALABILITY OF PAPERLESS
DOCUMENTS
The auditee has not yet converted
all significant paper-based
documents into digital form, thus
needs more time to obtain and
analyze the documents.
BEFORE AFTER
Covid-
19
Physical Inspection
Physical MeetingVirtual Meeting
Limited Physical Interaction
Audit Procedure during Pandemic
BPK issued Decree number 4/2020 concerning Technical Guideline on
Financial Audit in Emergency Period
3 scenarios to Decide on SAI Financial Audits in Covid-19 times proposed by IDI
Scenario 1: FS not preparedScenario 2: FS prepared but SAI
has not yet started the audit
Scenario 3: SAI in the process of
conducting the audit
BPK was in the process of the audit when the outbreak came. BPK decided to continue the audit remotely using virtual platform
BPK’s Audit Strategy during Covid-19 Pandemic
1. Generally, the audit is conducted from home, virtually, and through IT optimization.
2. For specific significant matters, physical internal and external meeting could still be
conducted (including the physical verification) by implementing health protocol
3. Considering and implementing sufficient alternative procedures.
4. Remote audit for physical inspection
5. Big Data Analytics
DATA
FINANCIAL AUDIT
TEAM
AUDIT POLICY
NORMAL
NEW
NORMAL
MORE DIGITAL
AND
PAPERLESSHEAD OF
AUDITORAT
GENERAL
PORTAL LKPP
TOP-DOWN
DIRECT ACCESS
DATA SHARING MANAGER IN EACH AUDITORAT GENERAL,
ESTABLISH COORDINATION OF BIG DATA
COORDINATING TEAM IN EACH DIVISION
ENSURE THE EFFECTIVENESS OF THE
DISTRIBUTION
COORDINATOR
IMPLEMENTATION
COMMITTEE
COMMUNICATION AND DATA FLOW IN FINANCIAL AUDIT
There are working groups under the coordination of implementation committee who regularly meet to discuss and recommend the establishment of audit policy, especially during the outbreak
INFRASTRUCTURE
100%All auditors have been equipped with laptops
All laptops have been set to VPN connection
All laptops have been installed with working paper
application (SiAP LK)
Mbps High speed and stable internet connection
ServerBPK has a server to obtain financial information as
well as non-financial information database shared by
the auditee;
BPK has IT Department to maintain, control, and
process the database to be utilized by all the
respective auditors in the audit.
Since 2011
BPK has developed web-based application
which support all phases of the audit,
especially the working papers documentation.
These apps also has covered main features of
the RISK-BASED AUDIT approach and
PAPERLESS working papers.
During the covid-19 outbreaks, all these apps
are simultaneously accessed by all auditors
and effectively help the auditor to finish their
jobs.
Project management
Coaching and document management
Knowledge-based management
Methodology and audit procedures
Main featuresWORKING
PAPER
Consolidation module (planning,
executing, and reporting)
Integrating system between BPK (e-
audit) and the entities (e-auditee)
Main features
Audit management:
planning, reporting,
follow up audit findings
Main features
Share point
Collaboration portal
E-drive
Main features
COMMUNICATION PLATFORMBPK utilized a wide-range of communication platform to enhance the effectiveness and the efficiency of the audit,
especially video conference application.
MOST USE platforms are:
1. Zoom
2. Ruang.bpk.go.id (internally-developed meeting app)
3. Webinar
4. Microsoft Teams
Google Drive
These meeting applications have been in-place as main tools to do interview, internal
coordination meeting, and even the high-level meeting.
Account management, participant check to ensure that only the right people are attending the
meetings, meeting time and topics are scheduled long before
To update the health condition of
each personnels.
Periodic swab test
To update the attendances and the
activities of the auditors during working
hours
Daily activities report
Periodic internal meeting
via meeting application to
maintain the achievement
of the milestones.
Periodic internal meeting
To keep the work on the track,
each team had to submit
their weekly progress report
to the supervisor as well as to
the auditor in-charge.
Weekly progress report
TEAM MANAGEMENT
The working groups are
formed to provide
recommendation on issues
during the audit
Working-group meeting
To conform to the limitation
of 25 – 50% auditors in office
Schedule of Auditors in
Office
Auditors have been
vaccinated on March
2021 (phase 1 & phase 2).
Vaccines
THANK YOUTERIMA KASIHWonderful Indonesia Tourism
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Bromo Tengger Semeru National Park, East Java
Komodo National Park, East Nusa Tenggara