Oct 20, 2025 | SAI Indonesia
For BPK, trust is the foundation of our mandate. As a Supreme Audit Institution (SAI),
maintaining public trust means holding ourselves to the same standards of accountability we
expect from others. One of the most powerful ways we do this is through peer review — an
external, independent evaluation by fellow SAIs.
Over the past two decades, BPK has turned this legal requirement into a strategic instrument
for institutional learning and improvement. Rather than viewing peer review as a compliance
exercise, we approach it as an opportunity to reflect, engage, and grow.
A Strategic Approach to Quality
Our commitment to quality is grounded in BPK Law No. 15 of 2006, which mandates that
BPK’s system of quality control be reviewed by another SAI within the INTOSAI
community. Each review focuses not on individual audits but on the entire System of Quality
Control/System of Quality Management (SQC/SQM), ensuring that our methodologies and
internal processes are reliable and up to date.
The process begins with a comprehensive self-assessment, turning the review into a dialogue
rather than an inspection. This allows BPK to identify areas for improvement in advance and
to co-develop solutions with reviewers.
Driving Modernization and Impact
Each cycle has guided BPK’s modernization journey. Early reviews emphasized capacity
building, leading to greater investment in training for IT and performance audits. As the
institution matured, the focus expanded from ensuring compliance to demonstrating audit
impact — how our work supports governance reform and national development.
By communicating peer review results transparently to Parliament (DPR) and the public,
BPK reinforces accountability and strengthens confidence in its independence.
Institutionalizing Global Good Practices
BPK’s experience has embedded several good practices that are now part of its DNA. Peer
reviews are followed by formal, time-bound action plans, monitored by the internal audit
unit. Quality assurance is also digitally integrated through the audit management system
(SIAP – Standardized and Integrated Audit Process), ensuring consistent, evidence-based
oversight.
Through peer review, BPK has built a culture of openness, reflection, and professionalism.
What began as a legal requirement has become a continuous journey of trust, helping BPK
remain a credible, world-class institution and a reference for other SAIs seeking to strengthen
their independence and performance.
#Trust #Accountability #Independence #Impact #QualityAssurance #SQC/SQM #GoodPractices