Satuan Pemeriksa Intern

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Jul 14

Menyusun Piagam Audit (SPI Charter)

SPI papanSPI – Harapan terhadap keberadaan SPI, apapun redaksi kepanjangannya; Satuan Pengawas Intern, Satuan Pemeriksa Intern, Satuan Pengendali Intern atau lainnya selama maksud dan tujuannya sama, semakin tinggi. SPI diharapkan betul-betul mampu menjadi “malaikat penjaga” institusinya, menjaga seluruh kegiatan institusi selaras dengan visi misi didalam renstra yang sudah ditetapkan, menjaga dari pelanggaran-pelanggaran dan ketidakpatuhan terhadap aturan. Oleh karenanya kemudian berbagai upaya untuk penguatan SPI pun dilakukan, dari menguatkan keberadaannya melalui Ortaker dan Statuta hingga upaya pembuatan PMA (Peraturan Menteri Agama) yang khusus mengatur SPI.

Ketika SPI sudah tertuang dalam Ortaker dan Statuta kemudian dibentuk dan dilantiklah pejabat dan personalia SPI. Bagi SPI yang benar-benar baru dibentuk tentu para personalia tersebut mengalami kebingungan akan apa yang harus dilakukan selanjutnya sehingga belajar dan studi banding best practice pun menjadi pilihan untuk dilakukan. Hemat kami, berdasarkan literatur dan best practice SPI UIN Syarif Hidayatullah Jakarta, hal yang pertama perlu dilakukan oleh SPI yang baru dibentuk adalah membuat atau menyusun Piagam Audit/Piagam SPI/SPI Charter atau sejenisnya.

Piagam Satuan Pemeriksa Intern (SPI Charter) adalah dokumen formal yang berisi tentang komitmen pimpinan atas pengakuan keberadaan dan berfungsinya satuan pemeriksa intern di sebuah organisasi atau badan hukum. Ada 3 (tiga) hal penting yang harus dimuat dalam SPI Charter ini, yakni:

1. scope of work

2. authority

3. responsibilities

Ketiga hal tersebut haruslah dipenuhi terlebih dahulu dalam SPI Charter, jika sudah terpenuhi barulah dipersilakan menambahkan additional item lain kedalam SPI Charter seperti kode etik, hubungan dengan pemeriksa/auditor lain, visi misi, sejarah atau lainnya yang dirasa perlu dan penting untuk dicantumkan kedalam SPI Charter. Setelah SPI Charter dibuat dan disusun, pastikan SPI Charter ditandatangani oleh Rektor atau pimpinan tertinggi institusi dimana SPI tersebut berada, baru setelahnya dilakukan sosialisasi dalam sebuah kegiatan tertentu yang dikemas dengan menghadirkan seluruh pemangku kepentingan dalam institusi tersebut, bila tidak bisa seluruhnya minimal pimpinan unit kerja dapat hadir pada acara sosialisasi SPI Charter tersebut. Hal ini penting untuk diyakini mengingat keberadaan SPI Charter ini adalah untuk memberikan pengakuan (recognition) kepada SPI atas segala tugas pokok dan fungsinya didalam institusi tersebut, sehingga semua pemangku kepentingan akan mengetahui dan menyadari pentingnya keberadaan SPI bagi mereka dan institusi tersebut. (ady cahyadi)

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