Auditor Expected to be Early Warning System

Auditor as an internal regulatory authorities have a role and strategic position, both in terms of aspects of management functions and in terms of achieving the vision and mission, as well as the programs of the organization.
In terms of the basic functions of management, he has a position that is equivalent to the function of planning and execution functions.In terms of achieving the vision and mission and programs, serving as a ‘watchdog’ and as a bodyguard in the implementation of the programs that run.
“Apparatus Internal Control is required to be able to function as an early warning system, which can detect early on the problems yan occurred in the institution before the other party know,” said Vice Chairman of the House of Representatives Taufik Kurniawan in the meeting of the Professional Auditors Forum held at Gedung Nusantara DPR, Senayan, Jakarta, Monday, March 6, 2017.
In a meeting involving the internal auditor of the various agencies, and included members of the Institute of Internal Auditors (IIA) that carries the theme ‘To Serve Beyond Expectation Stakeholders in Public Sector’.Attending the event was such Plt.Secretary General of the House of Representatives Achmad Djuned, Head of Skills Council Rajagukguk Johnson, Senior Inspector Setyanta Nugraha Parliament, and Deputy Trial Damayanti Parliament, and President’s Day Setianto IIA.
In addition, said Taufik, the auditor is also required to provide settlement solutions and formulate measures in order to anticipate the problems that occur not recur.Recent internal auditor according to the concept, the role of supervisory authorities aimed at the improvement of governance, risk management, and increase the effectiveness of controls.
Taufik added that the pre-audit and post-audit in the audit, have an important role.In the pre-audit will be carried out the supervisory function of the determination of a company or government policies, ranging from planning, actuating, organizing, controlling up.
“Meanwhile, if the post-audit was conducted Audit Agency (BPK) to conduct the audit on the results of public policy is implemented using state finances,” said Taufik.
F-PAN politician explained that the auditor is not only in government, but also companies in the State Owned Enterprises (SOEs), which is known as the Internal Audit Unit (IAU).As for Local Government, known as the Regional Inspectorate, Provincial and District and State Inspectorate for the District and the City.According to him, the management, the auditor acts as police management, which serve as the regulatory policy.
“That’s where the science rather than a function of the auditor, would be expected to prevent and decrease the latent danger of corruption.If the auditor is strong and runs good management, and accountability high, certainly reduce the deviation we did not expect.In management, the auditor acts as police management, “said Taufik.
On the other hand, Taufik added, it is also encouraging that more auditors Indonesia to obtain international certification.Because the 1400 IIA members, only 280 early members already internationally certified.It also opened the door to the widest IIA to cooperate with the relevant Council briefing science audit, in support of the oversight function of the Board.
“Thus, the scientific audit function can be transmitted to the Member of the Board.Council in carrying out the functions of the budget, to understand the scientific basis for the audit can be implemented in the oversight function.So it is not original in its political aspect alone, but the scientific side should be understood, “said Taufik.
Dapil politician from Central Java was also hope, through the forums of this kind can share their experiences, knowledge sharing, and net working fellow profession to be able to explore and formulate ideas, ideas, ideas for the improvement of financial governance.
In the same occasion, Senior Inspector (Irtama) DPR Setyanta Nugraha said the meeting this momentum to introduce that Parliament already has an internal control institution Echelon I level, which earlier in the third tier.This shows how the commitment to guard and maintain accountability in public finance management in the scope of the Parliament, he said.
Setyanta added, the paradigm of the auditor must now be amended.Where the auditor must act as an early warning system, so that the auditor should carry out pre-audit and not a post-audit.
According Setyanta, if judged institutionally and through the method of internal audit capability models, this time Irtama Parliament is already at level 2 with improvements. “The President has mandated in 2019 to come, all or at least 85 percent of the auditor should be at level 3,” said Setyanta ,
Meanwhile, President of IIA Today Setianto said internal auditor plays an important role, as it becomes the third tier of the goal after executing unit operational and risk management unit.Thus, the ability of the auditor to be continuously improved.
Day of hope, the future of science is increasingly recognized audit, and the advisor of the management, including the strategic partner of the management.Internal auditors should give more value to management.
“So, in the future is how the internal auditor helps tercapaianya objectives of the organization, any organization.Internal auditors have become a strategic partner of the management, “said Heri.(Webtorial)


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