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Indonesia 2009 ENG

This report presents the results of the Peer Review of the Audit Board of the Republic
of Indonesia (bpk) as performed by the Netherlands Court of Audit in 2009.
The Peer Review team conducted a review of:
1 bpk’s quality control system to assess whether or not it had been designed and
implemented in the organisational structure so as to support the aims of providing
adequate assurance that bpk (a) has applied and complied with the State Finance
Audit Standard (spkn) and (b) has adequately applied and complied with auditing
policies and procedures.
2 bpk’s progress and on-going efforts to implement the recommendations given by
the previous peer reviewer, the Auditor General of New Zealand.
Quality controls were reviewed at institutional level and at engagement level. In total
14 individual audit engagements were selected for review.
The criteria used to assess quality assurance and quality control at bpk are set out in
the following documents:
• intosai’s lima and Mexico Declaration;
• intosai standards and guidelines;
• afrosai standards and guidelines;
• asosai standards and guidelines;
• bpk’s own standards and guidelines.
In addition to analysing translated documents and interviewing several units (core and
support units), we reviewed eight financial audits, three performance audits and three
special purpose audits.