PERENCANAAN AUDIT KINERJA DENGAN PENDEKATAN RISK BASED INTERNAL AUDITING PADA INSPEKTORAT JENDERAL KEMENTERIAN ESDM

DEA PRASASTI, Prof. Dr. Goedono, MBA, CMA.

2015 | Tesis | S2 Akuntansi

Kegiatan audit dalam pengelolaan keuangan Negara dilakukan oleh pihak eksternal maupun internal pemerintah dan dilakukan secara berkala setiap tahun, namun penyimpangan atas pengelolaan keuangan Negara masih banyak ditemukan. Dalam perspektif teori keagenan masih banyaknya penyimpangan yang ditemukan mengindikasikan bahwa peran Aparat Pengawas Internal Pemerintah (APIP) belum efektif. APIP yang mempunyai fungsi pengawasan internal seharusnya mampu menjamin bahwa pelaksanaan prosedur dalam pemerintahan telah sesuai dengan peraturan yang berlaku. APIP belum mampu mendeteksi adanya penyimpangan atau memberikan peringatan dini (early warning) sehingga praktek kecurangan atau penyimpangan dapat dicegah terlebih dahulu. Kemampuan sumber daya yang terbatas untuk melaksanakan kegiatan pengawasan mengharuskan APIP untuk melakukan risk assessment dalam menetapkan skala prioritas audit. Dengan menggunakan pendekatan risk based internal audit, auditor melakukan proses audit berdasarkan prioritas risiko yang dimiliki oleh organisasi, sehingga pelaksanaan audit dapat berjalan secara efektif dan efisien. Penelitian ini bertujuan untuk mengetahui apakah Inspektorat Jenderal Kementerian ESDM telah menerapkan risk based internal auditing dalam penyusunan perencanaan audit kinerjanya serta langkah-langkah apa yang harus dilakukan dalam menerapkan risk based internal auditing dalam perencanaan audit kinerja. Selain menggunakan pendekatan risk based internal auditing, metode penelitian yang digunakan meliputi analisis data, wawancara serta pemberian scoring atas faktor-faktor risiko yang telah ditetapkan. Berdasarkan hasil penelitian diketahui bahwa Inspektorat Jenderal Kementerian ESDM belum sepenuhnya menerapkan risk based internal auditing dalam perencanaan audit kinerjanya. Serta auditable unit yang memiliki prioritas untuk diaudit yaitu Jumlah lifting minyak bumi; Jaminan pasokan bahan baku BBM dan Gas Bumi; Jumlah produksi mineral dan batubara; Pemanfaatan mineral dan batubara untuk kebutuhan domestik; Peran sektor mineral dan batubara dalam pembangunan daerah, yaitu melalui jumlah Dana Bagi Hasil dan Program Pengembangan Pemberdayaan Masyarakat (Community Development). Kata kunci: perencanaan audit kinerja, risk based internal auditing, auditable unit

Audit activities in the State's financial management is conducted by external and internal government agencies regularly every year, but abnormalities are still commonly found in the management of state’s financial. In the perspective of agency theory, there is still many of irregularities were found indicating that the role of Government Internal Supervisory Apparatus (APIP) has not been effective. APIP which has the function of internal control should be able to ensure that the implementation of the procedure in accordance with government regulations. APIP has not been able to detect any irregularities or provide early warning to prevent the practice of fraud or irregularities in advance. Limited resources to carry out surveillance activities require APIP to conduct a risk assessment in assigning audit priorities. By using a risk-based internal auditing approach, auditors conduct audits based on the priorities of the organization's risk so that audits can be run effectively and efficiently. This research aims to determine whether the Inspectorate General of the Ministry of Energy and Mineral Resources has implemented a risk-based internal auditing in the preparation of the performance audit planning and the steps should be taken in applying risk based internal auditing in the planning of performance audit. In addition to a risk-based internal auditing approach, research methods is applied including data analysis, interviews and provision of scoring on the risk factors that have been set. Based on the research, revealed that the Inspectorate General of the Ministry of Energy and Mineral Resources has not fully implement risk-based internal auditing in the performance audit planning. Auditable units which have high priority to be audited are likely total lifting of petroleum; volume of mineral and coal production; the role of mineral and coal sector in regional development, through a number of Revenue Sharing Fund and Community Development Program, volume of natural gas production, total lifting of natural gas, supplies of fuel and natural gas; mineral and coal for domestic need . Keywords: performance audit planning, risk-based internal auditing, auditable units

Kata Kunci : perencanaan audit kinerja, risk based internal auditing, auditable unit; performance audit planning, risk-based internal auditing, auditable units