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Indonesia 2014 ENG
Please find presented this peer review report, which has been developed by a team from the Polish Supreme Audit Office. Peer reviews carried out among SAIs within the INTOSAI community are of ever greater importance as a tool used to assure quality of our work and compliance with the ISSAI framework.
The aim of this peer review was to examine whether the BPK had prepared and implemented the quality control system in order to provide compliance with the State Finance Auditing Standards (SPKN) and to assess the extent to which the recommendations formulated during the previous peer review carried out by the Netherlands Court of Audit in 2009 had been executed. This concerned in particular the issues of: Independence and Mandate, Leadership and Internal Governance, Auditing Standards and Methodology,
and Audit Performance.