Satuan Pemeriksa Intern

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Aug 15

Belajar Menyusun PKPT Berbasis Resiko (2)

Ciputat – Melanjutkan serial membangun SPI, kali ini kita akan membahas langkah pertama dari proses penyusunan PKPT berbasis resiko. Apakah langkah pertama tersebut? masih ingat kan? jika lupa silakan baca tulisan sebelumnya.

Langkah pertama menyusun PKPT sebagaimana tulisan sebelumnya adalah menentukan audit universe. Audit universe adalah lingkungan didalam sebuah satker yang dapat di audit (auditable). Menentukan audit universe merupakan langkah awal dimana SPI melakukan identifikasi seluruh aspek pengelolaan instansi yang dapat dilakukan pemeriksaan atau disebut juga auditable unit.

Dalam menetapkan audit universe, SPI dapat melakukan clusterisasi berdasarkan karakteristik dari auditi, misalnya sbb:

a. auditi unit kerja pelaksana anggaran (unit auditee), misalnya fakultas tarbiyah, fakultas ekonomi, UPT tertentu pemilik anggaran dan lainnya

b. auditi program kegiatan anggaran (program auditee), misalnya program penelitian (dari anggaran BOPTN)

c. auditi proyek kegiatan anggaran (proyek auditee), misalnya proyek pembangunan gedung perpustakaan, dan proyek lainnya

Nah, sudah tahu kan langkah pertamanya? sekarang silakan dicoba untuk menginventarisir audit universe di lingkungan kampus kita masing-masing, silakan ditulis sebanyak-banyaknya. Setelah itu kita akan melangkah ke langkah kedua pada tulisan selanjutnya. (ady cahyadi dan rezky mehta)

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