Audit Kinerja dan Peningkatan Akuntabilitas Publik: Lampiran ISSAI 3100

Performance Audit and Public Accountability Enhancement: Appendix to ISSAI 3100

Authors

  • Boby Segah Inspektorat Kalimantan Tengah

DOI:

https://doi.org/10.33084/restorica.v4i2.444

Keywords:

Audit, Public Accountability, Performance

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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References

Akademi Ilmu Pengetahuan Indonesia. 2012. Indonesia menuju bangsa inovasi 2030: memorandum AIPI. Jakarta: Indonesian Academy of Science.
Auditing Standar Committee. 2010. ISSAI 3100 - Performance Audit Guidelines: Key Principles. Johannesburg: INTOSAI.
Kharisma, B. 2014. Good Governance sebagai Suatu Konsep dan Mengapa Penting dalam Sektor Publik dan Swasta (Suatu Pendekatan Ekonomi Kelembagaan). Jurnal Buletin Studi Ekonomi. 19(1):9-30.
Santoso, U. & Pambelum, Y.J. 2008. Pengaruh Penerapan Akuntansi Sektor Publik Terhadap Akuntabilitas Kinerja Instansi Pemerintah Dalam Mencegah Fraud. Jurnal Administrasi Bisnis. 4(1):14-33.
Sari, D.N. & Haryanto. 2016. Analisis Determinan Efektivitas Auditor Internal pada Inspektorat Provinsi Daerah Istimewa Yogyakarta. Jurnal Akuntansi & Auditing. 13(2):191-210.
Segah, B. 2018. Pengaruh Pengalaman Kerja, Independensi, Objektivitas, dan Motivasi terhadap Kualitas Hasil Pemeriksaan Auditor Inspektorat Provinsi Kalimantan Tengah. Anterior Jurnal. 17(2):86-99.

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Published

2018-10-19

How to Cite

Segah, B. (2018). Audit Kinerja dan Peningkatan Akuntabilitas Publik: Lampiran ISSAI 3100: Performance Audit and Public Accountability Enhancement: Appendix to ISSAI 3100. Restorica: Jurnal Ilmiah Ilmu Administrasi Negara Dan Ilmu Komunikasi, 4(2), 20–27. https://doi.org/10.33084/restorica.v4i2.444