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Every ministry, agency, and regional government implements the Government Internal Control System (SPIP), and BPKP assesses how mature its implementation is. The result is a maturity level, from Initial (Rintisan) to Optimum, which often becomes a performance target for regional leaders. The latest assessment is known as Integrated SPIP because SPIP is assessed together with risk management and corruption control.
This article covers the basis of SPIP, the rules for assessing maturity, its components and weights, the meaning of each level, the assessment mechanism, and how it differs from the APIP capability assessment, which is often confused with it. References checked as of 23 October 2026.
What Is SPIP and What Is Its Legal Basis?
Government Regulation 60/2008 Article 1 defines the internal control system as an integral process of actions and activities carried out continuously by leaders and all employees, to provide reasonable assurance on four objectives: effectiveness and efficiency of activities, reliability of financial reporting, safeguarding of state assets, and compliance with laws and regulations. SPIP is the internal control system implemented comprehensively across central and regional governments.
| Provisions of Government Regulation 60/2008 | Content |
|---|---|
| Article 2 | Ministers or heads of agencies, governors, and regents or mayors must exercise control over the conduct of government activities |
| Article 3 paragraph (1) | The five SPIP elements: control environment, risk assessment, control activities, information and communication, and monitoring of internal control |
| Article 47 | Leaders are responsible for the effectiveness of the internal control system in their environment, reinforced by internal oversight and guidance on SPIP implementation |
| Articles 48 to 49 | Internal oversight by APIP takes the form of audits, reviews, evaluations, follow-up monitoring, and other oversight activities. APIP consists of BPKP, inspectorates general or equivalents, provincial inspectorates, and regency or city inspectorates |
| Article 59 | BPKP provides guidance on SPIP implementation, including technical guidelines, outreach, training, mentoring, and improving the competence of APIP auditors |
What Is the Legal Basis for Assessing SPIP Maturity?
The guideline is BPKP Regulation 5/2021 on the Assessment of Integrated SPIP Implementation Maturity in Ministries, Agencies, and Regional Governments. This regulation was issued on 7 April 2021, promulgated on 12 April 2021 (State Gazette 2021 Number 419), and revokes BPKP Head Regulations 20/2013 and 4/2016. A check of the BPK regulation database as of 23 October 2026 found no revocation or replacement. The BPKP Strategic Plan 2025 to 2029 does record a plan to update the quality rules and maturity measurement, but that is a plan, not a regulation that has been issued.
The background of the regulation explains the meaning of “integrated”: SPIP is run with governance principles that cover APIP capability, risk management, and corruption control as one whole. Article 4 paragraph (2) details four assessment focuses: SPIP, the Risk Management Index (MRI), the Corruption Control Effectiveness Index (IEPK), and APIP capability. APIP capability is assessed under a separate regulation, BPKP Regulation 6/2025, which is discussed in the article APIP capability.
What Are the Components and Weights of the SPIP Maturity Assessment?
Article 5 and Table II.1 divide the assessment into three components.
| Components | Weight | Content |
|---|---|---|
| Goal Setting | 40% | Quality of strategic targets (50%) and quality of the strategy for achieving the strategic targets (50%) |
| Structure and Process | 30% | The five SPIP elements under Government Regulation 60/2008, broken down into 25 sub-elements |
| Goal Achievement | 30% | Effectiveness and efficiency of goal achievement (outcome and output attainment), reliability of financial reporting (financial statement opinion), safeguarding of assets, and compliance with regulations (compliance findings) |
The weights of the five elements within the Structure and Process component are as follows.
| SPIP element | Sub-elements | Weight within the component |
|---|---|---|
| Control environment | 8 sub-elements, including the realization of an effective APIP role (1.7) | 30% |
| Risk assessment | Risk identification and risk analysis | 20% |
| Control activities | 11 sub-elements, from performance review to documentation | about 25% |
| Information and communication | Relevant information and effective communication | 10% |
| Monitoring | Ongoing monitoring and separate evaluation | 15% |
Sub-element 1.7 uses the results of the APIP capability assessment. In other words, an effective Inspectorate role also lifts the regional government's maturity score. Risk management and corruption control are assessed through the MRI and IEPK indexes, which have their own weighting tables in the Guideline.
What Are the SPIP Maturity Levels and Their Scores?
The maturity score is calculated as a weighted average of the evaluation results, then mapped to five levels according to Table II.4.
| Level | Score interval | Main characteristics (Chapter II of the Guideline) |
|---|---|---|
| Initial (Rintisan) | 1.00 up to below 2.00 | Not yet able to define performance in line with the mandate and has not properly formulated indicators, targets, and strategies; task execution is ineffective and vulnerability to corruption is high |
| Developing | 2.00 up to below 3.00 | Performance, indicators, and targets have been well formulated, but a strategy in the form of effective programs and activities has not been prepared; control is limited to communication |
| Defined | 3.00 up to below 4.00 | Performance is managed well, the achievement strategy is in place, and controls and risk management policies (including corruption risk) are applied across all units, but their effectiveness has not yet been evaluated |
| Managed and Measured | 4.00 up to below 4.50 | Risk management and controls ensure the effective achievement of objectives and an anti-corruption culture has formed, but the ability to adapt to change is not yet in place |
| Optimum | 4.50 and above | The control system is effective and able to adapt to changes in the organization's environment |
The BPKP Strategic Plan 2025 to 2029 (BPKP Regulation 5/2025) states that the minimum expected level for ministries, agencies, and regional governments is Defined, with 2029 targets of 72.82% for ministries and agencies, 57.89% for provinces, and 50.20% for regencies and cities. That is why Defined often appears in Regional Head targets.
How Do the Assessment Mechanism and Period Work?
Article 3 sets three chained steps:
- Self-assessment by the management of the ministry, agency, or regional government.
- Quality assurance by the APIP of that ministry, agency, or regional government. In regional governments, this is the role of the Inspectorate.
- Evaluation by BPKP of the results of the self-assessment and quality assurance.
Article 6 sets the assessed period, namely 1 July of the previous year to 30 June of the current year. The BPKP evaluation takes place in July and August. The assessment results are used to determine the maturity score and to prepare an action plan for areas for improvement (area of improvement), while this guideline can serve as a benchmark for external examiners.
What Is the Inspectorate's Role in the SPIP Maturity Assessment?
- Quality assurance of the self-assessment. The Inspectorate tests whether the scores and evidence submitted by management are reasonable and sufficient.
- Internal oversight of SPIP elements. The Inspectorate's audit, review, and evaluation results serve as evidence for the risk assessment and monitoring elements.
- Guidance and follow-up. The Inspectorate monitors the action plan for areas for improvement until completion.
- APIP capability itself. Its score enters sub-element 1.7, so improving APIP capability also improves the maturity score.
SPIP Maturity or APIP Capability? Here Is the Difference
| Aspect | Integrated SPIP Maturity | APIP Capability |
|---|---|---|
| Regulation | BPKP Regulation 5/2021 | BPKP Regulation 6/2025 |
| What is assessed | SPIP implementation by all ministries, agencies, and regional governments | The APIP's ability to carry out oversight |
| Level names | Initial (Rintisan), Developing, Defined, Managed and Measured, Optimum | Initial, Structured, Adequate, Integrated, Optimal |
| Level 3 | Defined (score 3.00 up to below 4.00) | Adequate (risk-based oversight) |
| Assessment flow | Self-assessment, quality assurance by the APIP, BPKP evaluation | BPKP evaluation, with BPKP quality assurance if the result is Level 3 or higher |
| Relationship | Uses the APIP capability result in sub-element 1.7 | Becomes one of the inputs to SPIP maturity |
How Does Internal Audit Software Help?
Audithink does not calculate SPIP maturity scores and does not replace the BPKP assessment. Audithink is internal audit management software with six main features: risk assessment, audit planning, work program templates, notifications, follow-up monitoring, and automated reports. For the Inspectorate, these features help provide the evidence requested by the monitoring and risk assessment elements: a risk-based oversight plan, uniform work programs, and recorded follow-up status of recommendations and action plans.
FAQ on SPIP Maturity
What Is Integrated SPIP?
Integrated SPIP is an assessment of SPIP implementation carried out together with risk management and corruption control as well as APIP capability, under BPKP Regulation 5/2021. Article 4 paragraph (2) states four focuses: SPIP, MRI, IEPK, and APIP capability.
What are the SPIP maturity levels?
Five levels: Initial (Rintisan), Developing, Defined, Managed and Measured, and Optimum. A score of 3.00 up to below 4.00 means Defined.
Who assesses SPIP maturity?
The assessment is tiered: self-assessment by the management of the ministry, agency, or regional government (K/L/pemda), quality assurance by the APIP (the Inspectorate in regional governments), then evaluation by BPKP.
Which period is assessed?
The period from 1 July of the previous year to 30 June of the current year (Article 6 of BPKP Regulation 5/2021). The BPKP evaluation takes place in July and August.
Is SPIP maturity Level 3 the same as APIP capability Level 3?
No. SPIP maturity Level 3 is called Defined, while APIP capability Level 3 is called Adequate. The two use different regulations, processes, and scales.
Has BPKP Regulation 5/2021 been replaced?
A check of the BPK regulation database as of 23 October 2026 found no replacement. The BPKP Strategic Plan 2025 to 2029 records a plan for an update, so check again periodically.
Conclusion
SPIP maturity measures whether controls actually help the organization achieve its objectives, not merely whether policy documents exist. The score rises when performance is defined, risks are managed, controls are applied, and their effectiveness is evaluated, and the Inspectorate plays a role at every one of those stages.
If your Inspectorate wants to monitor plans, follow-up, and oversight evidence in one place, schedule an Audithink demo.
