Satuan Pemeriksa Intern



Jan 18

Mengenal Jenis Pemeriksaan

SPI – Seorang pemeriksa (auditor), baik internal maupun eksternal auditor tentu tak lepas dari istilah pemeriksaan atau audit. Sebagai sebuah profesi, kita semua yang berkecimpung di dunia audit, khususnya bagi kita yang diberikan amanah untuk menjadi seorang internal auditor haruslah memahami pekerjaan yang kita geluti. Untuk itu dibawah ini kita sharing mengenai jenis-jenis pemeriksaan yang mudah-mudahan akan menambah khasanah wawasan sehingga kita, para internal auditor (apapun nomenklaturnya; Satuan Pengawas Internal/Satuan Pemeriksa Internal/Satuan Pengendali Internal dll) akan lebih maju dan profesional dalam kapasitasnya sebagai pemeriksa.

auditBerdasarkan UU No. 15 Tahun 2006 Tentang BPK, terdapat tiga (3) jenis pemeriksaan yang dilakukan oleh para auditor BPK. Tiga (3) jenis pemeriksaan tersebut adalah:

Dalam melaksanakan tugasnya, BPK RI mempunyai kewenangan untuk melakukan 3 (tiga) jenis pemeriksaan, yaitu :

1. Pemeriksaan Keuangan

Pemeriksaaan atas laporan keuangan pemerintah pusat dan pemerintah daerah. Pemeriksaan keuangan ini dilakukan oleh BPK RI dalam rangka memberikan opini tentang tingkat kewajaran informasi yang disajikan dalam laporan keuangan pemerintah. Laporan hasil pemeriksaan atas laporan keuangan pemerintah memuat opini.

2. Pemeriksaan Kinerja

Pemeriksaan atas aspek ekonomi dan efisiensi serta pemeriksaan atas aspek efektivitas yang lazim dilakukan bagi kepentingan manajemen. Tujuan pemeriksaan ini adalah untuk mengidenrifikasikan hal-hal yang perlu menjadi perhatian lembaga perwakilan. Adapun untuk pemerintah, pemeriksaan kinerja dimaksudkan agar kegiatan yang dibiayai dengan keuangan negara/daerah diselenggarakan secara ekonomis dan efisien serta memenuhi sasaran secara efektif. Laporan hasil pemeriksaan kinerja memuat temuan,  simpulan dan rekomendasi.

3. Pemeriksaan Dengan Tujuan Tertentu

Pemeriksaan yang dilakukan dengan tujuan khusus, diluar pemeriksaan keuangan dan pemeriksaan kinerja. Termasuk dalam pemeriksaan dengan tujuan tertentu ini adalah pemeriksaan atas hal-hal yang berkaitan dengan keuangan dan pemeriksaan investigatif. Laporan hasil pemeriksaan dengan tujuan tertentu memuat kesimpulan.

Itulah tiga (3) jenis pemeriksaan berdasarkan UU 15/2006, kemudian bagaimanakah dengan kita para auditor internal (SPI)?? Hal yang sama dapat kita lakukan karena salah satu tujuan SPI adalah memberikan keyakinan yang memadai kepada Rektor (Pimpinan Universitas) atas tercapainya tujuan organisasi (Renstra), yang salah satu cara pencapaiannya adalah dengan melakukan pemeriksaan. Semoga bermanfaat. (ady cahyadi, 2016).


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