SPI Undip took part in Internal Audit Training for Legal Entity State Universities (PTNBH) at Gadjah Mada University (UGM), Yogyakarta. The training lasted for 4 days, from 20 to 23 February 2023. This internal audit training focused on discussing 2 main materials, namely Review of Financial Reports and Audit Techniques for Procurement of Goods and Services (PBJ).
Financial Report Review Training activities were carried out on the first and second days of training, namely Tuesday and Wednesday, 20 February – 21 February 2024. Each was divided into 2 sessions, morning and afternoon. On the first day of training, the discussion focused on the PTN-BH Financial Report. Mr. Dr. Faiz Zamzami, S.E., M. Acc., QIA., CMA., CAPF., CAPM., CRA., CACP, as the speaker conveyed about Legal Entity State Universities, PTN-BH Financial Reporting, and Risk Analysis for each account in Financial statements.
Meanwhile, in the final session on the first day, Mr. Lucky Bani Wibowo, S.E. explained about PTN Management in the Treasury and Tax Sector which includes:
- Changes in tax status of PTNBH;
- General concept of Value Added Tax (VAT);
- General Concept of Income Tax (PPh) Article 21; and
- Agency Annual SPT (Fiscal Financial Report).
On the second day, the Financial Report review material was discussed in more depth by Mr. Zulkifli and Mrs. Agatha Niken. The important points of discussion include PTN Entities, Institutions and Roles of SPI, Implementation of LK Reviews, Programs, Working Papers and Review Reports. Meanwhile, in the second session, a simulation of the implementation of a financial report review was carried out, which included, among others: review stages, review program, review working papers, and financial report review reporting.
On the third and fourth days, 22 February – 23 February 2024, the training was filled with material on Audit Techniques for Procurement of Goods and Services (PBJ) at State Universities (PTN). This audit technique training discusses:
- PTN Management in the Field of Procurement of Goods and Services
Discusses procurement methods at UGM, one of which is the provider selection method. This session also discussed the TKDN issue and 3 UGM infrastructure procurement management reform policies (improving contract/agreement standards, procurement governance, and information system development). - PBJ Audit Theory
The discussion points include legal basis, basic principles, objectives, and scope, as well as the audit process for procurement of goods/services (planning stage, implementation stage, and results communication stage). - PBJ Audit Program
Includes definition, objectives and benefits, and stages of preparing an audit program. The Audit Program presents risks to the process as a minimum:
1. Procurement Planning;
2. Contract Implementation;
3. Payment and Reporting;
4. Maintenance Period. - PBJ Audit Simulation
A simulation of an audit of the procurement of goods and services was carried out. Here participants are asked to practice compiling and determining:
1. Scope of Audit;
2. Audit Program;
3. Interim Report/Notice (Title of Condition, Conditions, Criteria, Causes, Effects and Recommendations).
It is hoped that participating in the PTN-BH Internal Audit training, will broaden the insight and competence of the SPI team that took part in the training, and in the future, knowledge sharing can be carried out with other SPI staff.