Satuan Pemeriksa Intern

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Jan 29

Mengenal Tujuan Pemeriksaan

SPI – Setelah pada seri sebelumnya, kita membahas jenis-jenis pemeriksaan yang dilakukan oleh BPK RI berdasarkan UU No. 15 Tahun 2006 tentang BPK, kali ini kita akan mencoba membahas tentang tujuan pemeriksaan. Tujuan pemeriksaan tentu sangat bergantung pada jenis penugasan pemeriksaan yang dilakukan oleh si pemeriksa.

goalsUntuk jenis pemeriksaan yang pertama, pemeriksaan keuangan (financial audit), tujuan utama penugasannya adalah untuk memberikan keyakinan yang memadai (reasonable assurance) apakah laporan keuangan telah disajikan secara wajar dalam semua hal yang material sesuai dengan prinsip akuntansi yang berlaku umum di Indonesia atau basis akuntansi komprehensif selain prinsip akuntansi yang berlaku umum di Indonesia. Tujuan selanjutnya yang mengiringi pemeriksaan keuangan adalah melihat kesesuaian Laporan Keuangan (yang telah disusun oleh Kementerian/Lembaga/Pemerintah Propinsi) dengan Standar Akuntansi Pemerintah (SAP). Dalam pemeriksaan ini juga akan dilihat faktor kecukupan pengungkapan (disclosure) sebagaimana terlampir dalam Catatan Atas Laporan Keuangan (CALK), tujuan yang terakhir disebutkan ini muncul karena pergeseran basis penyusunan laporan keuangan pemerintah dari cash basis ke acrual basis.

Tujuan pemeriksaan terkait jenis pemeriksaan yang kedua, yakni pemeriksaan kinerja, adalah untuk memeriksa aspek ekonomi, efisiensi, dan pemeriksaan aspek efektivitas atas pengelolaan keuangan negara. Pada pemeriksaan ini juga biasanya dimaksudkan untuk menguji kepatuhan entitas yang diperiksa (auditee) terhadap peraturan perundang-undangan yang berlaku, dan tentunya keandalan sistem pengendalian internal entitas tersebut.

auditJenis pemeriksaan terakhir yakni pemeriksaan dengan tujuan tertentu (PDTT) umumnya sesuai dengan nama jenis pemeriksaannya berarti memiliki tujuan khusus dalam proses penugasan pemeriksaannya yang intinya adalah mendapatkan simpulan atas suatu hal yang diperiksa. Metode pemeriksaan yang biasa dilakukan untuk PDTT ini antara lain dapat berupa eksaminasi (examination), reviu (review), atau prosedur yang disepakati (agreed upon procedures).

(ady cahyadi, 2016)

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