Evaluation audit planning of project audit in the Department of National Education

NITO, Monica Eliza, Dr. Soewrdjono, MSc

2001 | Tesis | Magister Manajemen

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In accordance with the BPK policy to audit state budget, the projects in Deprtment of National Education were included the BPK audit priority. The audit scope of projects audit is perjormance audit. Planning is critical in this type of an audit because of the complexi& of thepe@ormance audit. The objective of this study is to evaluate BPK audit planning, whether the BPK audit planning is conducted in the correct manner or not and to identifi the weaknesses in currently applied audit planning. Evaluation of audit planning needs normative model for comparison with the BPK audit planning. The nonnative model use model fiorn ASOSM. The evaluation of audit planning consists of planning individual audit, understanding the audited object, and the development criteria. Data and information of BPK audit planning will be obtained fiom audit program and from literature about auditing. Then the data will be analyzed in several steps. First, compare the normative model with the BPK audit planning. then identifi the weaknesses that support inefhiveness of audit planning and evaluate and analyze the weaknesses to identifi the cause in order to give recommendation for improvement. The result of this study concludes that there are weaknesses in BPK audit planning when BPK audits the SMU and S M project. The surtrey is conducted in central office (Jakarta) while the detailed test object is the SMU and S M projects in South Sumatra, Lampung, West Java, Central Java and East Java. Therefore, the auditors did no have sufficient understanding entity. Comequenth, it is diflcult to collect information in order to asses risk and determine materiality, to develop the detailed audit program, to develop criteria and to make conclusion of the project performance as a whole

Kata Kunci : Manajemen Biaya,Audit BPK,Proyek Departemen Pendidikan