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Indonesia 2004 ENG

The peer review of the Audit Board of the Republic of Indonesia (BPK) was commissioned by the then Chairman of BPK, Satrio Budihardjo Joedono.

This is an all-encompassing review of BPK, covering enabling legislation, parliamentary accountability, organisational design and capability, and the planning, design, implementation and delivery of audits.

Key planning and reporting documents from these audits were translated into English, and the review team interviewed the audit teams in order to:

  • gain an appreciation of the purpose of the audit
  • assess compliance with BPK’s audit manual
  • identify key issues and risks and inquire as to how these had been addressed in the audit file
  • assess the quality of audit evidence
  • consider how the audit relates to the overall plan of work undertaken by the audit group that the team belongs to and
  • consider the impact that the audit has had and who it was reported to.

The peer review was conducted by three employees of the Office of the Auditor-General of New Zealand:

Terry McLaughlin – Executive Director of Audit New Zealand

Ken Boddy – Audit Director Audit New Zealand

Tony Uttley – Associate Director Audit New Zealand