Satuan Pemeriksa Intern

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Feb 25

Tanggung Jawab Manajemen Entitas Yang Diperiksa (Auditee)

SPI – Masih seputar serial membangun SPI. Setelah sebelumnya kita membahas tentang tujuan pemeriksaan yang dilakukan oleh Pemeriksa Keuangan Negara (BPK RI), pada kesempatan kali ini kita akan coba membahas tentang tanggung jawab kita sebagai satuan kerja (satker)/entitas yang diperiksa (auditee). Tanggung jawab auditee, dalam hal ini adalah pemimpin satker (rektor jika entitas kita adalah perguruan tinggi) mencakup seluruh aktivitas tata kelola keuangan pada satker yang dipimpinnya, tentu tanggung jawab ini merupakan tanggung jawab kolektif antar seluruh bagian yang ada di satker tersebut, mulai dari bagian perencanaan, bagian keuangan, bagian akuntansi dan pelaporan sampai kepada satuan pengawas/pemeriksa internal yang ada. Lebih lengkap tanggung jawab yang dimaksud adalah sebagai berikut:

tanggung jawaba. mengelola keuangan negara secara tertib, ekonomis, efisien, efektif, transparan, dan bertanggung jawab dengan memperhatikan rasa keadilan dan kepatutan, sesuai dengan ketentuan peraturan perundang-undangan yang berlaku.

b. menyusun dan menyelenggarakan pengendalian intern yang efektif guna menjamin: (1) pencapaian tujuan sebagaimana mestinya; (2) keselamatan/keamanan kekayaan yang dikelola; (3) kepatuhan terhadap ketentuan peraturan perundang-undangan; (4) perolehan dan pemeliharaan data/informasi yang handal, dan pengungkapan data/informasi secara wajar.

c. menyusun dan menyampaikan laporan pengelolaan dan tanggung jawab keuangan negara secara tepat waktu.

d. menindaklanjuti rekomendasi BPK, serta menciptakan dan memelihara suatu proses untuk memantau status tindak lanjut atas rekomendasi dimaksud.

Itulah 4 (empat) tanggung jawab yang harus diemban oleh pemimpin satker yang diperiksa. Berat? tentu saja berat jika keempat tanggung jawab itu dipikul sendiri. Diperlukan sinergi antar bagian untuk dapat menunaikan tanggung jawab tersebut dengan sebaik-baiknya. Semoga bermanfaat. (ady cahyadi, 2016)

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