Audithink for State-Owned Enterprises and Government Agencies: Internal Audit Software Aligned with SPIP

State-owned enterprises and government agencies in Indonesia are required to implement the Government Internal Control System (SPIP), while SOEs are also subject to the Internal Supervisory Unit (SPI) provisions from the Ministry of SOEs. Large organizational structures, scattered work units, and governance demands make managing internal audit manually a challenge of its own.

Audithink has earned the trust of a number of SOEs, including PT Timah Tbk, PT Antam Tbk (a member of the MIND ID mining holding), and PT Perkebunan Nusantara III, to support their internal audit processes. For non-SOE government agencies, such as ministries, institutions, or regional governments, Audithink does not yet have a published case study. The final part of this article discusses the product capabilities relevant to the SPIP framework in general for that need.

Internal Audit Challenges at SOEs and Government Agencies

• A broad oversight scope with limited SPI/APIP resources, making it hard to reach every unit efficiently.
• Oversight blind spots between subsidiaries and the holding company, when audit results at the operational level aren't fully visible to holding management.
• Audit data that isn't real-time, so monitoring the status and follow-up of findings becomes slower than it should be.
• Governance (GCG) and compliance reporting demands to various stakeholders, from management and the Ministry of SOEs to oversight bodies.

Relevant Regulations and Standards

The main umbrella for internal control in the government sector is PP No. 60 of 2008 on government Internal Control System (SPIP), which covers five elements: control environment, risk assessment, control activities, information and communication, and monitoring. The Government Internal Supervisory Apparatus (APIP) carries out its oversight function based on this framework.

For SOEs, the SPI function is further regulated through Minister of SOEs Regulation No. PER-2/MBU/03/2023. A more complete regulatory mapping is available in Regulations Internal Audit Software Must Meet in Indonesia, while a risk-based implementation guide is discussed in A Guide to Implementing Risk-Based Audit in State-Owned and Regionally Owned Enterprises and Internal Audit Application for State-Owned Enterprises: A Guide for SPI & APIP.

Audithink Modules Relevant to SOEs and Government Agencies

• Risk-based audit planning, in line with the risk assessment element in SPIP, to prioritize units with the highest exposure.
• Digital working papers and checklists that can be mapped to the control activities and information-and-communication elements in SPIP.
• Management of findings and follow-up, with status tracking through to full resolution of recommendations, in line with the monitoring element of SPIP.
• Consolidated dashboard that lets a holding company or ministry monitor audit and finding status across all subsidiaries or work units in real time.
• Mobile application to support field audits in units that are spread out geographically.

Real Case Studies: SOEs That Have Used Audithink

PT Timah Tbk faced a broad oversight scope with limited SPI team resources, making efficient oversight difficult with an old system that lacked flexibility for field conditions. After implementing Audithink's audit system, PT Timah's audit process became 3 times faster and paper usage dropped by up to 80%. More details are in the PT Timah Tbk case study.

PT Antam Tbk, a member of the MIND ID mining holding, faced the risk of an oversight blind spot because its internal audit application wasn't yet integrated with AiMIND, the holding's own application. Audithink built that integration so that field audit data flows to the holding level in real time, while also making risk assessment the basis for audit planning. More details are in the PT Antam Tbk case study.

PT Perkebunan Nusantara III faced the challenge of audit reports not matching its needs and data that wasn't real-time, making monitoring difficult. Audithink built an integrated web and mobile application that lets review and approval happen anytime, anywhere, complete with an automatic report generator and a management dashboard. More details are in the PT Perkebunan Nusantara III case study.

All three SOEs carry out the SPI function within a governance framework aligned with SPIP principles and the Minister of SOEs Regulation. For non-SOE government agencies carrying out the APIP function, the modules above can be configured using the same approach, even though Audithink does not yet have a dedicated case study in this area.

FAQ About Audithink for SOEs and Government Agencies

See also:

• Regulations Internal Audit Software Must Meet in Indonesia
• Internal Audit Application for State-Owned Enterprises: A Guide for SPI & APIP
• A Guide to Implementing Risk-Based Audit in State-Owned and Regionally Owned Enterprises
• Internal Audit Application for GCG: Implementation Guide for State-Owned Enterprises and Government Agencies

Conclusion

Compliance with SPIP and good governance requires an audit process that is documented, monitored, and easy to consolidate, especially at organizations with a holding structure or scattered work units. Audithink has proven this at PT Timah Tbk, PT Antam Tbk, and PT Perkebunan Nusantara III.

Want to see how Audithink can be adapted to your SOE's or government agency's oversight needs? Schedule an Audithink demo and discuss it directly with our team.