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PRAKTIK PEMBINAAN & PENGAWASAN INTERN PADA PEMERINTAH DAERAH PROVINSI JAWA BARATInternal Audit Practice in West Java Provincial
Government
Presented by:
Dr. H. MOHAMAD SOLIHIN, M.Si.Inspector of West Java Province
Brazil – Indonesia IA-CM Visiting Tour
26th April 2018
3
IAC
M
3
IC
POKOK BAHASAN-CONTENTS-
ORGANISASI INSPEKTORATInspectorate Structure & It’s Main Tasks
MENUJU LEVEL 3 KAPABILITAS APIPToward Level 3 of the Internal Audit Capability
DAMPAK KAPABILITAS LEVEL 3 /KONTRIBUSIThe Impacts of Level 3 IA Capability / The Contributions
A
B
C
ORGANISASI INSPEKTORATInspectorate Structure & It’s Main Tasks
A
Inspectorate Structure
4
INSPEKTUR
Inspector
SEKRETARIS
Secretary
SUB BAGIAN
PERENCANAAN DAN
PELAPORAN
Planning & Reporting
Division
INSPEKTUR PEMBANTU
BIDANG PEMERINTAHAN DAN
KESEJAHTERAAN MASYARAKAT
Deputy Inspector of
Bureaucracy & Public Welfare
SUB BAGIAN KEUANGAN
DAN ASET
Finance & Assets Division
SUB BAGIAN
KEPEGAWAIAN DAN UMUM
Human Resources &
General Affair Division
INSPEKTUR PEMBANTU
BIDANG PEREKONOMIAN DAN
PEMBANGUNAN
Deputy Inspector of Economic
& Development Affairs
INSPEKTUR PEMBANTU
BIDANG ADMINISTRASI
Deputy Inspector of
Administrative
INSPEKTUR PEMBANTU
BIDANG KHUSUS
Deputy Inspector of Special
Tasks
JFA & P2UPD
Auditor & Government Affairs
Supervisor
JFA & P2UPD
Auditor & Government Affairs
Supervisor
JFA & P2UPD
Auditor & Government Affairs
Supervisor
JFA & P2UPD
Auditor & Government Affairs
Supervisor
Pejabat Struktural
Pejabat
Fungsional
Fungsional
Umum
65orang
135orang
62
Eselon Jabatan orang
II 1 1
III 5 4
IV 3 3
9 8
Jabatan
Fungsional
orang
PERSONIL INSPEKTORAT PROVINSI JAWA BARAT
Auditor 44
P2UPD 18
Auditor
Penyelia &
Pelaksana
Lanjutan
5
Auditor Madya(Pengendali Teknis)
13
Auditor Muda(Ketua Tim)
18
Auditor
Pertama8
Pengawas Pemerintahan
Madya13
Pengawas Pemerintahan
Muda5
Pengawas Pemerintahan
Pertama0
TUGAS INSPEKTORAT DAERAH PROVINSI
(Undang-Undang No. 23 Tahun 2014)
MEMBANTU GUBERNUR SEBAGAI KEPALA DAERAH PROVINSIMELAKSANAKAN PEMBINAAN DAN PENGAWASAN TERHADAPPERANGKAT DAERAH PROVINSI.
Assists the Governor as the head of the provincial region to foster and carry out supervision on the regional agencies/institutions
MEMBANTU GUBERNUR SEBAGAI WAKIL PEMERINTAH PUSAT (GWPP) MELAKUKAN PENGAWASAN UMUM DAN PENGAWASANTEKNIS TERHADAP PENYELENGGARAAN PEMERINTAHAN DAERAH KABUPATEN/KOTA
Assists the Governor as the the representative of the Government of Indonesia to conduct general supervision and technical supervision on the implementation of the governance affairs in the Regency / Municipal Government
Provincial Government Inspectorate Main Tasks(Law No. 23 Year 2014)
List of Provincial Government Inspectorate Duties
I. 14 KEGIATAN RUTIN14 routine activities
II. 5 KEGIATAN PENGAWASAN PRIORITAS NASIONAL5 national priority oversight activities
III. 4 KEGIATAN PENGAWALAN REFORMASI BIROKRASI4 bureaucracy reform supervision activities
IV. 7 KEGIATAN PENEGAKAN INTEGRITAS7 integrity enforcement activities
V. 1 KEGIATAN PENINGKATAN MATURITAS SPIP1 provincial government internal control improvement activity
VI. KEGIATAN PEMBINAAN & PENGAWASAN YANG LAINother fostering and oversight activities
Pemeriksaan Akhir Masa Jabatanaudit to the regents and mayors at the end of the term of office
Pengawasan penyelenggaraan pemerintahan daerah kab/kota supervision over the implementation of municipal government affairs
Satuan Tugas Percepatan Pelaksanaan Kemudahan BerusahaTask Force to Accelerate the Ease of Business
Pemeriksaan kasus pengaduan berindikasi korupsi limpahan APHAudit investigation on the handover corruption cases from the police & prosecutor’s office
MENUJU LEVEL 3 KAPABILITAS APIPToward Level 3 of the Internal Audit Capability
B
10
KAPABILITAS INSPEKTORAT
PROV. JAWA BARAT
LEVEL-2 DENGAN CATATAN
20
15
BELAJAR DARI YANG TERBAIK
• Kunjungan kerja ke Itjen Kemenkeu
• Kunjungan kerja ke BPKP
PENANDATANGANAN KOMITMEN
PENINGKATAN LEVEL KAPABILITAS
DENGAN INSPEKTORAT KAB/KOTA
se-JAWA BARAT
PEMBUATAN KERANGKA
ACUAN KERJA MENUJU
KAPABILITAS APIP LEVEL-3
20
16
PEMBENTUKAN TIM SATGAS
KAPABILITAS APIP
PENDAMPINGAN
PENINGKATAN KAPABILITAS
APIP LEVEL-3 OLEH BPKP
PENGUATAN LEMBAGA INSPEKTORAT
IMPLEMENTASI PRAKTIK PROFESIONAL
20
17
SELF-ASSESSMENT
Pengisian aplikasi penilaian mandiri
pada September 2017
QUALITY ASSURANCE
VALIDATIONBPKP Perwakilan Jawa Barat & Pusat
30 Des 2016
Hasil QA BPKP Perwakilan menetapkan Level 3 dgn
Catatan
24 Juli 2017
Ditetapkan secara resmi Level 3 beserta
5 Provinsi yg lain
11
CAPABILITY OF
INSPECTORATE OF WEST
JAVA PROVINCE
at LEVEL-2 WITH EXPLANATORY NOTES
20
15
LEARNT FROM THE BEST PRACTICIONERS
• Comparative study to the Inspectorate General of Ministry of Finance
• Comparative study to Indonesia's National Government Internal Auditor (BPKP)
TOGETHER WITH INSPECTORATE OF REGENCIES
& CITIES IN THE WEST JAVA PROVINCE SIGNED
THE COMMITMENT FOR IMPROVING OUR
CAPABILITY LEVEL
CREATED A FRAMEWORK
TOWARD LEVEL-3 CAPABILITY OF
IA IN THE PUBLIC SECTOR
20
16
ESTABLISHED A SPECIAL TASK
FORCE TO IMPROVE THE
CAPABILITY LEVEL OF
INSPECTORATE OF WEST JAVA
PROVINCE
REQUEST FOR ASSISSTANCE TO
BPKP TO GUIDE IN THE
CAPABILITY IMPROVEMENT
PROCESS
STRENGTHENING THE INSTITUTION OF INSPECTORATE
IMPLEMENTATION OF PROFESSIONAL PRACTICES
20
17
SELF-ASSESSMENT
QUALITY ASSURANCE
VALIDATIONBy BPKP
• Permohonan resmi tenaga pengawasan ke BPKP
• Penerimaan tenaga pengawasan dari Pemda lain dan Perangkat Daerah lain melalui BKD
12
PENGEMBANGAN
KOMPETENSI
SDM
PENGUATAN LEMBAGA
INSPEKTORAT
PENINGKATAN
KAPABILITAS
INSPEKTORAT Lv. 3
PENGUATAN INFRASTRUKTUR(Tata Laksana & Sarana Prasana)
PENAMBAHAN APARAT
FUNGSIONAL PENGAWASAN
Peningkatan Keahlian: Bimtek & Workshop
Peningkatan Pengetahuan:
• Diklat penjenjangan kelompok jabatan fungsional (JFA & P2UPD)• Mengikuti sertifikasi internasional • Seminar & Pelatihan Kantor Sendiri
Perbaikan Sikap dan Perilaku:
• Penandatanganan Pakta Integritas & pernyataan anti gratifikasi• Surat pernyataan tidak memberi akomodasi & gratifikasi oleh
Perangkat Daerah• Pembentukan Tim Kode Etik serta Pemberian reward &
punishment
• Official request for addition of Internal Auditors to BPKP
• Recruitment of Internal Auditors from other Local Government and other Institutions through Local Employment Agency of West Java Province
13
HUMAN RESOURCES
COMPETENCY DEVELOPMENT
STRENGTHEN THE INSTITUTION OF
INSPECTORATE
INSPECTORATE
CAPABILITY
IMPROVEMENT
INFRASTRUCTURE STRENGTHENING(Standard Operating Procedures & infrastructures)
INCREASING THE NUMBER
OF INTERNAL AUDITORS
Skill development: Trainings & Workshops
Knowledge improvement:
• Courses & Education for Internal Auditors enhanchement• Professional Audit Certification• Seminar & Self Training
Attitude & behaviour improvement:
• Signed the Integrity Pact & statement anti gratuities letter• The declaration from auditees that they did not provide
facilitation payment or improper services for auditors• Establishment of Code of Ethics Team as well as provision of
rewards and punishment
14
IMPLEMENTASI PRAKTIK PROFESIONAL
IMPLEMENTATION OF PROFESSIONAL PRACTICES
1
2
3
4
PERENCANAAN PENGAWASAN BERBASIS RISIKO :
• Penyusunan PKPT berbasis risiko• Penyusunan Peta Auditan(catatan: masih berdasar persepsi internal, belum berdasar penilaian manajemen risiko auditan)
PELAKSANAAN AUDIT KINERJA & PENILAIAN 3 E (Efektivitas, Ekonomis &
Efisiensi)
PENERAPAN KENDALI MUTU AUDIT SESUAI DENGAN PEDOMAN KENDALI
MUTU YANG DIBERLAKUKAN PADA SETIAP PENUGASAN
TELAAH SEJAWAT:
• Melakukan telaahan sejawat internal (antar Inspektur Pembantu)• Melakukan telaahan sejawat dengan Inspektorat Prov. NTB &
Inspektorat Prov. Jawa Tengah di bawah bimbingan Itjen Kemenkeu
PRAKTIK PENGAWASAN TELAH MENINGKATKAN KEPERCAYAAN PEMANGKU
KEPENTINGAN:
• Telah melakukan survei kepuasan pelanggan (auditan)• Selalu membuat surat pernyataan independensi & objektivitas
auditor/P2UPD
Dll.
RISK BASED OVERSIGHT MANAGEMENT PLANNING:• create risk based annual audit plan• create Audit Universe(note: the risk based annual audit plan that had been made only based on the internal/Inspectorate perception)
IMPLEMENTATION OF PERFORMANCE AUDIT & 3E EVALUATION
REGULARLY
APPLYING THE SYSTEM OF QUALITY CONTROL OF INTERNAL AUDIT IN
EVERY AUDIT ASSIGNMENTS
PEER REVIEW:• Conducts internal peer review (between sections in the West
Java Province Inspectorate)• Conducted external peer review with Inspectorate of NTB
Province and Inspectorate of Central Java Province under the guidance of the Inspectorate General of Ministry of Finance
CONDUCTED AUDITs HAS IMPROVED THE TRUST OF THE STAKEHOLDERS:
• Inspectorate always conducts a customer satisfaction survey to auditee
• Auditor always makes a statement of independence & objectivity in every audit assignment
Etc.
5UNIT LAYANAN KONSULTASI (DESK AKUNTABILITAS)
Consulting Service Unit (Accountability Desk)
2008
Perubahan Paradigm / a Paradigm Shift• Dari “watch dog” menjadi “kemitraan”
From “a watch dog” becomes “a counselling partner”
KEGIATAN DESK AKUNTABILITASAccountability Desk
Supported with:• Legal basis;• Spesial Budget;• Standard
Operating Procedure;
• Consulting Room; and
• Ready to serve Consultants Team.
2016Mendapat penghargaan dari Gubernur sebagai Inovasi Pelayanan Publik Terbaik.Awarded as The Best Public Service Innovation
Didukung dengan:• Dasar hukum
pelaksanaan;• Anggaran
tersendiri;• SOP;• Ruangan
tersendiri; dan• Tim Auditor yang
siap melayani .
Level 3 with Explanatory Notes
NO ELEMEN LEVEL
1.Peran dan layananServices and Roles of IA
3
2.Pengelolaan sumber daya manusiaPeople Management
2
3.Praktik ProfesionalProfesional Practices
2
4.
Akuntabilitas dan manajemen kinerjaAccountability and Performance Management
3
5.Budaya dan hubungan organisasiCulture and Organizational Relationships
3
6.Struktur tata kelolaGovernance structure
3
NOCATATAN
Note
AKSI
Follow-up
1Pedoman audit kinerja belum ditetapkanPerformance audit guidelines have not been set
Sudah disusun SK Inspektur tentang Pedoman Audit Kinerja pada akhir tahun 2017.Inspectorate published a regulation on performance audit guideline in end of 2017.
2
Kebijakan tertulis tentang pemberian penghargaan bagi Tim belum ditetapkanThe written policy on awarding the excellent Audit Team has not been set
Sudah diterbitkan SK Inspektur tentang Kode Etik, Tim Penegakan Kode Etik, serta Peraturan tentang Penghargaan dan Sanksi. Inspectorate published regulations on Code of Ethics, The Code Enforcement Team, and a provision on Reward and Punishment.
3
Penyusunan PKPT Berbasis Risiko belum berdasarkan pada hasil penilaian risiko auditiThe risk-based annual audit plan is not based on the risk assessment conducted by the auditee
Masih dalam tahap sosialisasi manajemen risiko ke Perangkat Daerah.Currently, still in the risk management dissemination stage
4
Telaah Sejawat antar APIP sebagai kerangka kerja untuk mengelola kualitas belum dilaksanakanPeer review between IA as a framework for managing audit quality has not been conducted
Inspektorat sudah melakukan telaahan terhadap Provinsi Jawa Tengah, dan pada Mei 2018 akan ditelaah oleh Provinsi Kalimantan Selatan.Inspectorate conducted peer review on
Inspectorate of Centre Java Province in early
2018, and will be reviewed by Inspectorate of
South Kalimantan in May 2018
DAMPAK KAPABILITAS LEVEL 3 /KONTRIBUSI INSPEKTORAT
The Impacts of Level 3 IA Capability / The Contributions
C
20
Tingkat kapabilitas APIP level 3 diperlukan guna mengawal dan mewujudkan visiReformasi Birokrasi menuju pemerintahan berkelas dunia.
Dengan dicapainya Kapabilitas level 3, Inspektorat Provinsi Jawa Barat dianggapsudah mampu menilai efisiensi, efektifitas, dan ke-ekonomisan (3E) suatuprogram/kegiatan, serta mampu memberikan konsultasi pada tata kelola,
manajemen risiko, dan pengendalian internal.
Internal Audit Capability Level 3 is needed to escort and realize the vision of Bureaucratic Reform towards world-class government. With the achievement in Level 3 of IAC, the West Java Provincial
Inspectorate is considered capable of assessing the efficiency, effectiveness, and economics of programs / activities, and able to provide consultation on governance, risk management, and internal
control
PERAN
21
PERAN
Roles
1. Inspektorat Provinsi Jawa Barat harus mampu memberikan keyakinan yang memadai (quality assurance);
West Java Provincial Inspectorate should be able to provide adequate confidence
2. Inspektorat Provinsi Jawa Barat harus mampu memberikan peringatan dini dan meningkatkan efektivitasmanajemen risiko (early warning/anti corruption activity);
West Java Provincial Inspectorate should be able to provide early warning and improve the effectiveness of risk management
3. Inspektorat Provinsi Jawa Barat harus mampu memelihara dan meningkatkan kualitas tata kelolapenyelenggaraan tugas dan fungsi Instansi Pemerintah Daerah Provinsi Jawa Barat (consulting activity).
West Java Provincial Inspectorate should be able to maintain and improve the quality of governance implementation of duties and functions of West Java Provincial Government Agencies.
4. Inspektorat Provinsi Jawa Barat harus mampu membina implementasi sistem pengendalian internal pada Pemerintah Daerah Provinsi Jawa Barat.
West Java Provincial Inspectorate should be able to foster the implementation of internal control system in West Java
Provincial Government.
22
Meningkatnya tata kelola penyelenggaraan urusan
pemerintahan oleh Pemerintah Daerah Provinsi
Jawa Barat
Diukur melalui penilaian
Evaluasi Penyelenggaraan
Pemerintahan Daerah
(EPPD) oleh Kemendagri
Prov. Jawa Barat selalu
meningkat, terakhir
nilainya 3,176
(Sangat Tinggi)
Peringkat 2
1
UPAYA INSPEKTORAT:
• Pembinaan terhadap Pemerintah Daerah Kab/Kota pada saat dilakukan evaluasi penyelenggaraan pemerintahan daerah
• Sosialisasi dan menjadi narasumber terkait kegiatan penyelenggaraan urusan pemerintahan daerah di Perangkat Daerah Provinsi dan Pemerintah Daerah Kab/Kota
• Audit kinerja/3E yang dilakukan oleh Inspektorat terhadap Perangkat Daerah juga berpengaruh terhadap perbaikan penyelenggaraan urusan pemerintah
KONTRIBUSI INSPEKTORAT TERHADAP PEMERINTAH
DAERAH PROVINSI JAWA BARAT
2014 2015 2016 2017
Hasil penilaian EPPD Provinsi Jawa Barat
di tingkat nasional2,693 2,750 2,920 3,176
Peringkat NA 5 3 2
23
Increased the governance of government affairs,
those conducted by the West Java Provincial
Government
Measured through the
Performance Evaluationthe
governance of government
affairs by the Ministry of Home
Affairs
The West Java Provincial
Government’s score increased
each year, last
score is 3,176 (Very High)
It ranked 2nd
INSPECTORATE CONTRIBUTIONS FOR THE WEST JAVA PROVINCIAL GOVERNMENT
1
EFFORTS MADE BY INSPECTORATE:• Provides guidance to Local Government of
Regencies / Municipalities related to the implementation of government affairs during the evaluation of the local government affairs.
• Conducts dissemination and become a resource person/institution related to the activities of local government affairs in Local Government of Provincial/Regencies/ Municipalities.
• In addition, performance audit / 3E evaluation conducted by the Inspectorate on the Provincial Work Units gives positive affects for governanceimprovement.
2014 2015 2016 2017
Score 2,693 2,750 2,920 3,176
ranking at the national level NA 5 3 2
24
Meningkatnya pengelolaan keuangan dan barang daerah
yang akuntabel dan sesuai standar akuntansi
pemerintah
Diukur melalui opini BPK
terhadap Laporan Keuangan
Pemerintah Daerah (LKPD),
sejak tahun 2011 (6 kali)
LKPD Pemerintah Daerah
Provinsi Jawa Barat
mendapat opini Wajar Tanpa
Pengecualian (WTP)
2
UPAYA INSPEKTORAT:
Opini WTP dari BPK tidak diperoleh dengan mudah, pembinaan dan pendampingan dilakukan oleh Inspektorat sejak tahun 2009, melalui rangkaian kegiatan yang dilakukan secara menerus:
1. Mendorong pelaksanaan Sistem Pengendalian Intern pada Perangkat Daerah:
a. Pendampingan inventarisasi aset pada Perangkat Daerah dan saran agar dibangun sistem Aplikasi Teknologi Informasi Siklus Barang Daerah (ATISISBADA)
b. Asistensi stock opname pada Perangkat Daerah.
2. Bersama dengan BPKAD (dulu Biro Keuangan) melakukan pendampingan penyusunan Laporan Keuangan Tahunan Perangkat Daerah
3. Melakukan reviu secara intensif terhadap Laporan Keuangan Pemerintah Daerah Provinsi Jawa Barat
Sd. 2010 2011 Sd. 2017
Opini BPK-RI terhadap LKPD Pemprov Jawa
BaratWDP WTP WTP
25
Increase the accountability of finance management, and gives assurance that the compilation
of the West Java Provincial Government annual financial
report is according to the public sector accounting standard (the Generally Accepted Accounting
Principles)
Measured by the opinion of the
Audit Board of The Republic of
Indonesia (BPK) to the annual
Local Government Financial
Statement (LKPD), since year
2011 (6 times) LKPD of the
West Java Provincial
Government got “Unqualified
Opinion”
2
EFFORTS MADE BY INSPECTORATE:
Unqualified Opinion from BPK is not obtained easily, coaching and assistance is done by Inspectorate since year 2009, achieved through continous series of activities, such as:1. Encourage the implementation of the Internal Control System on
Regional Work Units:a. Gives assistance in provincial government asset data collection and
gave suggestion to the West Java Provincial Government to build a System Application of Information Technology that manage the cycle of its goods/assets.
b. Assist the West Java Provincial Work Units in their process of stock-taking.
2. Together with the Provincial Finance Agency give assistance in the preparation of Annual Financial Report of the West Java Provincial Work Units.
3. Conducts an intensive review on the Annual Financial Statement of the West Java Provincial Government
until 2010 2011 2012 -2017
opinion on annual financial statementsQualified
opinion
Unqualified
opinion
Unqualified
opinion
26
Meningkatnya kinerja PD dan Pemerintah Daerah
Provinsi Jawa Barat
Diukur melalui hasil penilaian
evaluasi SAKIP Pemda oleh
Kemenpan RB, pada tahun
2014 nilai SAKIP Prov. Jawa
Barat hanya CC, meningkat
menjadi BB pada tahun
2015, dan pada tahun 2016
an 2017 mendapat nilai A
3
UPAYA INSPEKTORAT:
• Pada saat melakukan kegiatan evaluasi SAKIP Perangkat Daerah, Inspektorat juga melakukan pembinaan untuk perbaikan sistem akuntabilitas kinerja mereka
• Inspektorat bersama dengan Biro Organisasi melakukan pendampingan dan fasilitasi terhadap Perangkat Daerah dalam penyusunan indikator kinerja dan pelaporannya, selain itu Inspektorat melakukan koordinasi dengan Kemenpan RB secara intensif dalam rangka meningkatkan kinerja Pemprov Jawa Barat.
• Inspektorat melakukan reviu dan pendampingan penyusunan LKIP Provinsi Jawa Barat secara mendalam dan selalu memberi saran-saran perbaikan.
2014 2015 2016 2017
Tingkat nilai kualitas hasil evaluasi SAKIP
Pemprov Jawa BaratCC BB A A
27
Increased the performance of the West Java Provincial Government and its work
units underneath
Measured through the
evaluation of Performance
Accountability System of Public
Sector (SAKIP) by the Ministry
of Administrative and
Bureaucratic Reform, in year
2014 the score of the West Java
Provincial Government only CC,
increased to BB in year 2015,
and in 2016 & 2017 got an A
(excellent)
EFFORTS MADE BY INSPECTORATE:• During the process of evaluation of performance accountability
system of government agencies, the Inspectorate also providesguidance to improve their performance
• Inspectorate, together with the Bureau of the Organization, provide assistance and facilitation to Provincial Work Units when they determined their performance indicators, also when they are preparing their annual performance report. Furthermore Inspectorate also communicates with the Ministry of Administrative and Bureaucratic Reform intensively in order to increase the performance of the West Java Provincial Government.
• Inspectorate conducts a review and provides guidance on the preparation of the West Java Province annual performance report in depth and always gave suggestions for improvement.
3
2014 2015 2016 2017
category result of the performance
accountability system evaluation of West
Java Provincial Government
CC BB A A
28
Meningkatnya Level Maturitas SPIP
Pemerintah Daerah Provinsi Jawa Barat
Diukur melalui hasil QA oleh
BPKP, sampai dengan tahun
2016 tingkat maturitas SPIP
Pemerintah Daerah Provinsi
Jawa Barat masih level 1,
diharapkan meningkat
menjadi Level 3 pada tahun
2018 (dalam proses
validasi)
4
UPAYA INSPEKTORAT:
• Mulai tahun 2017, Inspektorat kembali meningkatkan intensitas sosialisasi tentang implementasi SPIP pada Perangkat Daerah dan Pemerintah Kabupaten Kota.
• Meminta bantuan pendampingan kepada BPKP Perwakilan Jawa Barat dalam upaya peningkatan level maturitas SPIP.
• Inspektorat mendorong Pemerintah Daerah Provinsi Jawa Barat untuk menerbitkan Peraturan-peraturan terkait implementasi SPIP (misal: Pedoman Manajemen Risiko, Pembentukan Tim Satgas SPIP);
• Mengadakan bimbingan teknis (pelatihan) penyusunan daftar prioritas kegiatan berisiko pada Perangkat Daerah.
2015 2016 2017 2018
Level Maturitas SPIP Pemerintah Daerah
Provinsi Jawa BaratNA 1
1
(1,7)
3
(hasil self
assesment 3,2)
29
Increasing the MaturityLevel of internal control system (SPIP) of West
Java Provincial Government
Measured through QA results
by BPKP (Indonesia's National Government Internal Auditor),
until 2016 maturity level SPIP
of West Java Province is still
at level 1, it is expected to
increase to Level 3 in 2018
(in the process of validation)
4
EFFORTS MADE BY INSPECTORATE:• Beginning in year 2017, Inspectorate started again the activities
to increase the implementation of Internal Control (IC) Systemin the Provincial Government Agencies and Municipal Governments intensively;
• Requested continous assistances from Representative BPKP in West Java Province in order to increase the level of maturity IC System of West Java Provincial Government;
• Inspectorate encourages West Java Provincial Government to issue Regulations related to the implementation of IC System(eg Risk Management Guidance, Establishment of IC Implementation Task Team);
• Conducted workshop and training how to compose risks register used as risk management tool for the Provincial Government Agencies.
2015 2016 2017 2018
Level of the Maturity Level of internal control
system (SPIP) of West Java Provincial
Government
1 1 1
3
(self
assesment)
TERIMA KASIHTHANK YOU