(024) 7460024 Ext 112 spi@undip.ac.id

SPI Target and Scope

The targets of the Internal Supervisory Unit (SPI) at Diponegoro University are:

  1. The effectiveness of the organization of all units at Diponegoro University in a more efficient way
  2. The effectiveness of implementing programs and activities of the Tri Dharma Perguruan Tinggi
  3. The Security of Diponegoro University’s assets
  4. Reliability of information and financial reports of Diponegoro University
  5. Compliance with laws and regulations.


The scope of the assignment of the Diponegoro University SPI are:

  1. SPI Undip conducts non-academic audits in all areas of Diponegoro University’s authority.
  2. In carrying out its duties, SPI Diponegoro University coordinates with related work units and authorized officials, both inside and outside Diponegoro University.
  3. Evaluating the efficiency and effectiveness of the implementation of activities by related work units.
  4. Evaluating the reliability and management of the non-academic internal control system.
  5. Evaluating compliance with applicable laws and regulations.
  6. Evaluating the control of infrastructure to safeguard and protect the assets of Diponegoro University.
  7. Evaluating the financial management of Diponegoro University which includes; budgeting, implementation, administration, accounting, supervision and accountability.
  8. Evaluating the process from preparation to budget execution (RKAT).
  9. Conduct reviews on indicators and performance measures.
  10. To review important transactions and events.
  11. Conducting reviews on accountability for resources and recording them.
  12. Review authorizations for important transactions and events.
  13. Carry out special assignments that are relevant to the scope of work, such as identifying and exposing irregularities, fraud, and waste.
  14. In conducting audits, SPI may form an ad-hoc team with the approval from the Rector.
  15. Conduct an audit and review the implementation of Undip’s financial management at the request of the Ministry.
  16. Auditors are given legal immunity for all claims and demands against recommendations, suggestions, opinions, and all actions in carrying out their duties.