BUMN dan BUMD memang diberi tugas untuk mengaudit, karena melakukan audit seharusnya dilakukan oleh orang yang berkompeten, cukup terlatih, dan ahli selaku auditor (Auditing should be done by a competent independel]t person,; The audit is to be performed by a person or persons having adequate technical training and proficiency as an auditor. Arens, 2000 pp 9,221)
" Meski kita menghendaki, kila tidak dapal memular jam kembali ke masa lampau. Pengelahuan dan leknik-leknik yang sudah dikelemukan lidak dapal dilupakan. Orang juga tidak mungkin mencegah kemajuan-kemajuan di masa mendatang. Iklim persaingan masih akan memaksa orang menciptakan pengembangan-pengembangan, selain ilu, orang tidak mungkin mengiJentikan otak yang lerus mencari dari berpikir lentang sesualu yang mendasar, entai;J untuk itu dibayar atau tidak". (him 29)
Dari apa yang telah dikemuk,akan dimuka dengan surat tanggal 17 dan 18 April 2000 kami telah menyampaikan permasalahan dan saran-saran dimuka kepada:
(1) Menteri Penanaman Modal dan Pendayagunaan BUMN.
(2) Menteri Keuangan.
(3) Menteri Dalam Negeri.
(4) Kepala Badan Pemeriksa Keuangan dan Pembangunan.
(5) Ketua Umum Ikatan Akuntan Indonesia.
(6) Direksi Badan Usaha Milik Negara.
(7) Direksi Badan Usaha Milik Daerah.
(8) Ketua Jurusan Akuntansi Fakultas Ekonomi dan Sekolah Tinggi IImu Ekonomi
Data pendukung makalah ini terlampir.
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v'
Lampiran 1
Yayas.an Pcndidik.an Intcmal 0udj{ didirikan dcngan Ak!e NOlens No. 122 aI-as nama Ny. Ralna Komala Komar, SH yang disyahkall di Jakar1a ta1lgga! 17 April 1995.
Pl~ndirj
1. Drs. J-firo Tugimrul 2. Drs. Socdarjono
3. Ir. MaJ1iono Hadianto, MBA 4. Drs. Ida J3agus Putu Sarga 5. Drs. Sctyanto Prawim SanlOso, MA 6. Socdar Kcndarto
7. Drs. F.X. Srihat10 Tjokrowinoto 8. Drs. Ridwan FalB.I1ldin
9. Drs. Achmad Socbianto, MBA to. Drs, $yaiful Amir
11. Darwis Abdul RalulllUt, SE
Visi dan Misi Yayasnu Pcndidikllll Internal Audit (yPIA)
t3r VlSi Yayasall Patdidikan Inlurrai Audit (YPIA)
Mcnee/ok infenwl Auditor unggulan ke/as dunia