Audit in

Public Sector
Kelompok II:
Musliadi
Desria Mayang Sari
Muthmainnah
Nani Indriani

1
The Conceptual of Public Sector

Principal

Auditors:
*Independent
*Objective Agent

Verify/Validate
Godson, 2012 2
 Demand for Accountability in
Public Sector

CITIZENS
POWER

Eray AKDAĞ, 2014

3
Tax Benefits = Benefits to Society?
 Transparency = Openness
The release of
information that
is relevant to
evaluation…

Posting
information on
the Internet is
the necessary
step for making
that information
public.
Demand for Accountability in Public Sector

TRUST

Eray AKDAĞ, 2014

6
 Transparency Builds Trust

Public Sector Leader

Sharing Builds Trust
Information
Donors
Demand for
Accountability in
Public Sector

DEMOCRACY

Eray AKDAĞ, 2014 8

The Meaning of
Audit and
Accountability

9
 Audit is ….
a process of collecting and evaluating evidence
and the information that can be measured on
an economic entity which is carried out by a
competent and independent to be able to
determine and report information conformity
with the criteria that have been set.

Arens, 2008

10
Report of the Committee on Basic Auditing Concepts
of the American Accounting Association (Accounting
Review, vol. 47 dalam Boynton, 2002)

a systematic process to gather and evaluate

evidence objectively assertions-assertions regarding
activities and economic events, in order to determine
the degree of correspondence between assertions-
assertions with the criteria established in advance
and communicate the results to interested parties

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 Accountability
A public sector’s ability to be dependable to
meet its stated obligations, be they financial,
actionable, or moral.

Guidestar,2010
Accountability
accountable means something similar to
‘responsible’, and carries connotations of
‘being answerable-to’.

Charlton, 2012
 1
General Standard

1. The staff assigned to perform the audit should collectively have sufficient
professional skills required for the task.
2. In all matters relating to audit work, organization / institution audit and
auditor, both the government and public accountants, should be
independent (in organization and personally), free from interference and the
independence of a personal nature which is beyond the personal (external),
which may affect independence, and should be able to maintain an
independent attitude and appearance.
3. In carrying out the audit and preparation of financial statements, the auditor
shall use the professional skills careful and thorough.
4. Any organization / institution conducting the audit audit based
5. SAP must have an adequate system of internal control, and
6. The quality control system must be reviewed by other competent parties
(external quality control).

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 2
Standards of field work

1. The work should be planned as well as possible and if used

assistants must be properly supervised.
2. sufficient understanding of the structure of internal control
should be obtained to plan the audit and determine the
nature, timing and extent of tests to be performed.
3. sufficient competent audit evidence to be obtained through
inspection, asking questions and confirmations, so it can be
the basis of the
adequate to express an opinion on the financial reporting of
the audited entity

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Government
Auditor Code
of Ethic

16
 Definisi of Ethic
(menurut Eric L Kohler – dlm buku Dictionary for Accountants, 1979)

Behavior

17
 Profetion ethic code

Trust

Ethic Audit standart

Auditor Quality insurance

program

18
 Ethic Code
APIP

Roles of behavior

APIP

19
Kind of Ethic Code

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 Componen Ethic CodeAPIP
menurut SK Menpan No PER/04/m.PAN/03/2008 tgl 31 maret 2008

 Integritas
 Obyektivitas
 Kerahasiaan
 Kompetensi

2. Role of behavior is explain the principle

auditor behavior or conduct a action of
auditor.

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Behavior Principle of
auditor
 Integritas

 Obyektivitas

 Kerahasiaan

 Competency

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Code violations and sanctions

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