APPARATUS (APIP) IN THE REGION (A STUDY OF PROVINCIAL INSPECTORATE OF NTB)
II. RESEARCH METHOD
This research is normative law research which put law as construction of norm system.
Norm system is principles, norms, rules, principles of law and regulation, agreement, and doctrine. Approach used in this research is Statute Approach, Conceptual Approach, sources of law used Prime source of Law, which contain binding materials such as constitutional regulation for example regulation number 17/2003 about State Finance, Constitutional Regulation number 31/1999 about Corruption, Constitutional Regulation number 30/2014 about Government Administration, Government Regulation number 41/2007 about Regional organization, Government Regulation number 60/2008 about Government Internal Controlling system, Regulation of Ministry of Empowerment of State Apparatus and Bureaucracy Reform number 220/2008 about Functional Position of Auditor and Credit Numbers, Regulation of Ministry of Empowerment of State Apparatus and Bureaucracy Reform number 15/2009 about Functional Position of Supervisor of Organizer of Regional Government Affairs, etc. Secondary source of law is source from books or journals of law containing basic principles, the views of law expertise, law encyclopedia and the material is research material consisting of text book which not related to political book, economic book, census data, and annual report of company, dictionary and general encyclopedia.
Law materials research that is used in this research is Library Research, collected by documentation technique which involves law materials contained literature data of prime law material, secondary material, non – law material. Instrument of material collecting is document research.
The Position of the Internal Auditor Association of Indonesian Government (AAIPI) In the Internal Supervision System for the Government Internal Supervisory Apparatus (APIP) In the Region
0 DISCUSSION
3.1 Position of AAIPI in the internal supervision system for APIP in the Region
The purpose of establishing AAIPI is congesting the potential of government internal auditors to be the driving force of national development in realizing a just and prosperous society according to Principle of Pancasila and the 1945 Constitution, with the aim of developing and utilizing the potential of government internal auditors to create a copyrighted work of the Indonesian government internal auditors to be dedicated for the benefit of the nation and state. In running the organization, AAIPI performs the following tasks and functions:
23 Formulate, establish, and develop the code of ethics of the APIP auditor;
24 Formulate, establish, and develop standard of audit;
25 Formulate, establish, and develop peer review guidance in the APIP environment;
26 Provide advice in the development of methodologies, techniques and approaches of internal supervising and appropriate internal surveillance practices within APIP circle, referring to international practice;
27 Provide input in realizing the integrity, professionalism, and welfare of the auditor in order to realize the role of APIP; and
28 Cooperate with other professional organizations in national and international scope.
3.2 Implementation of auditing standards by APIP in the regions (Provincial Inspectorate of NTB) after the establishment of AAIPI
Before establishing AAIPI, which is a place of functional position of Auditor and P2UPD by far before P2UPD was formed in 2009, the functional position of Auditor performs occupational tasks and functions based on the Ministerial regulation number 4 and 5 which are obviously established as a guidance in running occupational tasks and functions of auditor in the governmental internal monitoring environment without the existence of functional position of P2PUPD, besides, standard audit regulated in PERMENPAN number 5/2008 about the audit standard of government internal supervisory apparatus which is only addressed to the auditor. In the APIP standard audit, internal surveillance is defined as “the whole activity process of audit, review, monitoring, evaluation, and other surveillance activities in form of assistance, dissemination and consultation toward conducting organizational tasks and functions in order to put sufficient trust that the activities have been held as according to the benchmarks that have been effectively and efficiently determined for the headship interest in creating a proper governance”. Moreover, a governmental institution, which is called Government Internal Supervisory Apparatus (APIP), is pointed to perform the internal supervision tasks which consist of:
23 State Development Audit Agency (BPKP) which is responsible to the President;
24 Inspectorate General (Itjen) / Chief Inspectorate (Ittama) / Inspectorate who is responsible to the Minister / Head of Non-Department Government Institution (LPND);
25 Provincial Government Inspectorate which is responsible to the Governor, and;
The Position of the Internal Auditor Association of Indonesian Government (AAIPI) In the Internal Supervision System for the Government Internal Supervisory Apparatus (APIP) In the Region
23 The Inspectorate of the Regency / City Government which responsible to the Regent / Mayor.
In accordance with article 53 of PP 60/2008, the mandate given to the professional organization of auditors is to arrange audit standards. In the explanation of article 53 sections (1) of PP 60/2008 expressly stated that what is meant by “audit standard” is criteria or quality measure to conduct audit activities that must be guided by government internal supervisory apparatus.
3.3 The juridical consequences of the audit result from the functional position of Supervisor of Administration of Regional Government Affairs (P2UPD and Auditor)
In the Articles of Association of the Internal Auditors of the Government of Indonesia stated that:
“The auditor is a position with the scope, duty, responsibility, and authority to conduct internal supervision on government institutions, institutions and / or other parties in which there are state interests in accordance with the laws and regulations, which are occupied by Civil Servants with the right and the obligations granted in full by the competent authorities.”
In addition, in Article 1 section (3) of the Articles of Association states that
“The definition of the Auditor as referred to in section 1 includes the Auditor Functional Position and the Supervisor of the Implementation of Governmental Affairs in the Region (P2UPD) domiciled as the functional technical supervisor in the field of the Government Internal Supervisory Apparatus”
Equation of the auditor's understanding by AAIPI is the polemic in the implementation of APIP duties and functions in the region, especially the West Nusa Tenggara Provincial Inspectorate. As discussed in the previous discussion, the Government itself has distinguished between functional positions of auditors and functional positions of government oversight. The definitions, duties, authorities, and clumps of office are different. The author has reviewed the definition of the AAIPI. Indeed between the Supervisory Government and Auditors have the similar task of conducting internal control over government agency. Regulation of the Minister of Home Affairs Number 23 Year 2007 concerning Guidelines for Procedure of Supervision over Local Government Implementation and Regulation of the Minister of Home Affairs Number 28 Year 2007 regarding Monitoring Norms and Code of Ethics Government Supervisory Officials do not limit the scope of internal control that can be done by Internal Supervisor only on technical government only, but the Regulation of the Minister of Administrative Reform of the State Number 15/2009 strictly limits its scope to technical government affairs in areas outside of financial supervision.
The Position of the Internal Auditor Association of Indonesian Government (AAIPI) In the Internal Supervision System for the Government Internal Supervisory Apparatus (APIP) In the Region
However, neither the Minister of Home Affairs nor the Minister of PAN made a definition of “technique of governance matter in the region”. On the other hand, Ministerial Regulation of PAN No. 220/2008 does not limit the scope of supervision by auditors only on accounting and finance issues, but also includes governmental techniques. One of the main duties of the auditor is to conduct a performance audit, which according to Article 50 of Government Regulation Number 60/2008 is defined as an audit of state financial management and execution of tasks and functions of Government Institutions consisting of aspects of efficiency, efficiency and effectiveness. However, it does not necessarily make the definition of auditors the same as the definition of government supervisor. The establishment of the Internal Auditors Association of the Government of Indonesia is mandated by Government Regulation Number 60/2008. The author again quotes Article 51 Section (1) of Government Regulation Number 60/2008 stating that “Implementation of internal audit in the Government Agency is carried out by officials who have the task of perform supervision and who has fulfilled the criteria of competence as an auditor. “Article 52 section (1) states that” To maintain the behavior of officials as referred to in Article 51 section (1) compiled the code of ethics apparatus internal government control. “Then Article 52 section (3) “The code of ethics as referred to in section (1) shall be prepared by the professional organization of the auditor with reference to the guidelines established by the government.”
Based on the mandate in the clause of Article 52 section (3), a professional audit organization is established with the name of the Indonesian Government Internal Auditors Association (AAIPI).
By including the auditor's understanding that involves the position of government supervisor, and then this has an impact on the implementation of the tasks of both functional positions. As mentioned in the previous discussion that the two functional positions have different tasks as set out in the Ministerial Regulation of the PAN. APIP in the region particularly, in this case the West Nusa Tenggara Provincial Inspectorate gives tasks for auditors and P2UPD in 1 (one) Task Order (SPT) to perform performance audits, operational audits, reviews, and others. Therefore, the product produced as a result of the issuance of the Task Order is the Audit Result Report. This becomes very confusing, when the resulting Audit Result Report contains financial oversight. Regulation of the Minister of State Apparatus Empowerment number 15/2009 clearly states that the government supervisor should not be in contact with financial supervision.
Afterwards, a matter which is being the impact of the auditor's definition by AAIPI in the regions, especially the Provincial Inspectorate of NTB is the appointment of roles in the assignment of personnel. In 1 (one) Task Order containing auditor and P2UPD, there is a government supervisory officer acting as technical controller. This is contrary to Regulation of the Minister of State Apparatus Empowerment Number 15/2009. In the independent assignment, the first government supervisor is portrayed as a member, the young government supervisor is acted as the team leader and the municipal supervisor is acted as the supervisor. Supposedly, the supervisor of the middle government in the Provincial Inspectorate should not act as a technical control. The role of technical handler is not known in Regulation of the Minister of State Apparatus Empowerment No. 15/2009. Technical control is the role specified in the independent
The Position of the Internal Auditor Association of Indonesian Government (AAIPI) In the Internal Supervision System for the Government Internal Supervisory Apparatus (APIP) In the Region
assignment of the auditor as specified in Regulation of the Minister of State Apparatus Empowerment Number 220/ 2008. Supposedly, there is a separation in the execution of duties at the Inspectorate of NTB Province between the auditor and P2UPD so that both can perform the duties as regulated in the Regulation of the Minister of State Apparatus Empowerment.
Furthermore, the juridical consequence with the definition of auditor which also includes government supervisory officers in the AAIPI statutes is internal supervision by regional APIP must be performed by the auditor and P2UPD. Although normatively it is not regulated, but it affects the implementation of supervisory duties and the implementation of audit standards and codes of ethics issued by AAIPI. Internal supervision can no longer be done by an ASN who is not an auditor and not a government supervision official. In Ministerial Regulation Of The Empowerment Of State Apparatus
Number 15/2009, there is no clear regulation regarding to the competence / expertise of government supervisors. In contrast to the auditor expressly stipulated in the Article 51 section 5888 and section (2) of Government Regulation Number 60/2008 that “The implementation of internal audit within Government Institution is conducted by the official having the duty to carry out supervision and who has fulfilled the qualification of expertise as an auditor. The requirement of competency of expertise as the auditor as referred to in section (1) is fulfilled through the participation and graduation of the certification program. This has become a dilemma for APIP in the region, especially the Provincial Inspectorate of NTB which has the title of APIP level 3.
At this level, APIP must thoroughly maintain the grade and quality of the audit. The definition of auditor made by AAIPI leads to inhibition of quality improvement and the effort to maintain the quality of audit as required. This condition is caused by government supervisors who also participate in conducting audit, which we already know that they do not have the requirements of competence. As a result, in auditing, the grade and quality of the audit will be questioned by the agency being audited. Government supervisors are only required to attend education and training without any certification / exam program. While the auditor, besides joining the education and training of the formation of auditors, is required to follow the certification program through certification examination of auditor functional position. It becomes an interesting thing for the writer that a job can be categorized as a profession, one of which is the work based on skill education, and usually has to be eligible to pass in order to know its theoretical and practical knowledge. Certification is intended to provide a written guarantee of competency mastership in the field of internal government supervision as a sign of an individual's ability to perform the task.
In view of these conditions, with the auditor's definition by AAIPI that AAIPI indirectly requires the application of certification of expertise for the government supervisors. It is expected to improve the quality of skills and quality of APIP audit results. However, until this time, there is no single organization/institution that provide certification for government supervisors. Within this condition, the Inspectorate of the Province of West Nusa Tenggara through the Inspector issues a Decree on the Procedures for Proposal of Functional Officials of Auditors and P2UPD at the Provincial Inspectorate of NTB.
The Position of the Internal Auditor Association of Indonesian Government (AAIPI) In the Internal Supervision System for the Government Internal Supervisory Apparatus (APIP) In the Region
IV. CONCLUSION
The position of Association of Internal Auditors of the Indonesian Government (AAIPI) in the internal government oversight system is as a forum for the Government Internal Supervisory Apparatus which consists of the functional position of the auditor and the supervisory official of the local government affairs (P2UPD) to accommodate aspirations, the guiding organization for APIP to APIP level capability 3 and the drafting organization guidelines for APIP in implementing internal control.
Implementation of Audit Standards by APIP in the region after the establishment of AAIPI is that the Audit Standards regulate the internal audit activities that can be performed by auditors and APIP leaders in accordance with their mandate and position, duties and functions so that if AAIPI uses the Internal Audit Standards title, the standard made by AAIPI applies to all APIP assignments, not specific audit activities and these conditions are different from the APIP Audit Standards established through the State Minister for Administrative Reform of the State Apparatus Number PER / 05 / M.PAN / 03/2008 which expressly states in its scope that the audit standard applies to audit activities only.
The juridical consequence of the definition of auditor accommodating the position of government supervisor of regional government affairs (P2UPD) is the execution of internal control must be done by auditors and government supervisors. The Leader of APIP shall no longer issue a supervisory mandate to ASN which is not an auditor and P2UPD, and the Government Supervisory Officer must follow the education and training and auditor certification in order to measure the competence and expertise.
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