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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
Posting
information on
the Internet is
the necessary
step for making
that information
public.
Demand for Accountability in Public Sector
TRUST
DEMOCRACY
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)
11
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).
14
2
Standards of field work
15
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
18
Ethic Code
APIP
Roles of behavior
APIP
19
Kind of Ethic Code
20
Componen Ethic CodeAPIP
menurut SK Menpan No PER/04/m.PAN/03/2008 tgl 31 maret 2008
Integritas
Obyektivitas
Kerahasiaan
Kompetensi
21
Behavior Principle of
auditor
Integritas
Obyektivitas
Kerahasiaan
Competency
22
Code violations and sanctions
23