Indonesia-specific data on internal audit and fraud is scattered across many sources: professional associations, certification bodies, regulators, and academic research. This article compiles the figures that are most frequently searched for, each with its source and data date, so they can be cited directly without having to search from scratch.
Methodology note: Every figure below is linked to its original source. We do not fabricate or estimate any figures; if a piece of data is not publicly available, we state that it is unavailable. Because data like this changes over time, always verify against the original source before citing it for formal purposes.
What Do the Statistics on the Internal Audit Profession and Certification Show?
| Data | Figure | Source |
|---|---|---|
| Qualified Internal Auditor (QIA) certificate holders | More than 7,500 people | Yayasan Pendidikan Internal Audit (YPIA), as of April 2026 |
| Internal audit certification bodies in Indonesia | YPIA and the QIA Certification Board (DSQIA) | ypia.id, dsqia.or.id |
| Global internal audit professional association with an Indonesia chapter | The Institute of Internal Auditors (IIA) Indonesia | iia-indonesia.org |
What Do Fraud Statistics in Indonesia and Globally Look Like?
The global and Indonesian figures below come from two different surveys with different methods and respondents, so they are not meant to be compared directly. The global data uses the latest edition, the ACFE Report to the Nations 2026, which replaces the 2024 edition (median loss of USD 145,000) previously used on this page.
Global Fraud Statistics (ACFE Report to the Nations 2026)
| Data | Figure | Source |
|---|---|---|
| Data basis | 2,402 cases in 143 countries and territories (14th edition) | ACFE, Occupational Fraud 2026: A Report to the Nations |
| Total losses in the cases analyzed | More than USD 3.4 billion | ACFE, Report to the Nations 2026 |
| Median loss per fraud case | USD 104,000 | ACFE, Report to the Nations 2026 |
| Average loss per fraud case | USD 1,457,000 | ACFE, Report to the Nations 2026 |
| Estimated loss relative to organizational revenue | About 5% per year (estimate by CFEs) | ACFE, Report to the Nations 2026 |
| Typical duration of a case before detection | 12 months | ACFE, Report to the Nations 2026 |
| Most common detection methods | Tips 43%, internal audit 15%, management review 13% | ACFE, Report to the Nations 2026 |
| Financial statement fraud | Least common but most costly: median loss of USD 1,000,000, compared with USD 100,000 for asset misappropriation | ACFE, Report to the Nations 2026 |
| Cases from Indonesia in the data | 20 cases (out of 143 cases in the Asia-Pacific region) | ACFE, Report to the Nations 2026 |
Indonesia Fraud Statistics (Indonesia Fraud Survey 2025)
| Data | Figure | Source |
|---|---|---|
| Most frequent types of fraud | Corruption 47.6%, asset misappropriation 40.2%, financial statement fraud 12.2% | ACFE Indonesia Chapter, Indonesia Fraud Survey 2025 (June 2025) |
| Largest losses | Corruption: 26% of respondents reported losses of Rp1 billion to Rp50 billion per case. Financial statement fraud is less frequent, but 23.7% of its cases caused losses of Rp1 billion to Rp50 billion | Indonesia Fraud Survey 2025 |
| Fraud detection methods | Reports or whistleblower system 53.24%, internal audit 19.18%, document examination 7.43% | Indonesia Fraud Survey 2025 |
| Prevention methods applied | Code of ethics 15%, internal audit 14%, whistleblower system 13%; 19% of respondents consider the existing prevention methods not yet effective | Indonesia Fraud Survey 2025 |
The full documents can be read at the Indonesia Fraud Survey from ACFE Indonesia Chapter and the ACFE Report to the Nations. Details by sector and fraud type are best taken directly from the official PDF because they are updated in each edition.
What Do the Statistics on SOE Governance and Restructuring Show?
| Data | Figure | Source |
|---|---|---|
| Number of BUMN at the start of 2026 | 1,077 companies | News reports based on data from the Ministry of SOEs / BUMN Management Agency, early 2026 |
| BUMN cut through mergers/dissolutions as of mid-2026 | 216 entities as of June 15, 2026 | BUMN Management Agency (BP BUMN), as reported by CNBC Indonesia |
| Target number of BUMN by end of 2026 | Range of 300-350 companies | Government statements, reported by various national media, 2026 |
| Number of BUMN clusters | 12 clusters (6 under each of the 2 Deputy Ministers of SOEs) | bumn.go.id |
The ongoing BUMN restructuring is relevant for holding company internal audit teams, since mergers and dissolutions of subsidiaries mean the audit universe and reporting structure need to be remapped. This is discussed further in audit software for holding companies and subsidiaries.
What Are the Relevant Frameworks and Standards?
Beyond quantitative data, the following reference frameworks are relevant for understanding the context of internal audit in Indonesia:
- Global Internal Audit Standards (GIAS) 2024 from IIA Global, effective January 2025, replacing the previous International Professional Practices Framework (IPPF) as the professional standard reference for internal audit worldwide, including Indonesia.
- POJK No. 1/POJK.03/2019 on the Implementation of the Internal Audit Function at Commercial Banks, an OJK regulation requiring commercial banks in Indonesia to have an internal audit function with a defined structure and responsibilities.
- Peraturan Menteri BUMN No. PER-2/MBU/03/2023, which among other things requires BUMN boards of directors to establish an Internal Supervisory Unit (SPI) and an internal control charter.
- ISO 19011:2018, an international standard that provides general guidance for management system auditing, widely used as a reference for quality audits and combined audits.
A more detailed mapping between these regulations and audit software feature requirements is discussed in regulations internal audit software must meet in Indonesia.
FAQ About Internal Audit Statistics in Indonesia
Where can the most credible Indonesian fraud data be obtained?
The most credible source for Indonesian fraud data is the Indonesia Fraud Survey published periodically by the ACFE Indonesia Chapter, as well as annual reports from institutions such as the KPK and BPK for public-sector cases.
Does the number of QIA-certified auditors reflect all internal auditors in Indonesia?
Not entirely, because not all internal auditors hold QIA certification, and some use other international certifications such as Certified Internal Auditor (CIA) from IIA Global. The QIA figure reflects only part of the population, not the whole.
Why is BUMN restructuring relevant for internal audit teams?
Mergers or dissolutions of BUMN subsidiaries change the organizational structure that underpins the audit universe, so audit teams need to update the mapping of units under review and adjust reporting to the new holding structure.
Methodology
The data on this page was collected from official publications of the relevant institutions and national media reports as of October 2026, with direct links to the source on each table row. This page will be updated periodically as new data is released by those institutions. If you find data that is out of date, please contact us for corrections.
Conclusion
These figures provide context for understanding the scale and direction of the internal audit profession in Indonesia, from the number of practitioners and fraud patterns to changes in BUMN structure that affect audit scope.
If your organization is adjusting its audit process in response to changes in organizational structure or the latest regulations, schedule an Audithink demo and discuss your specific needs with our team.
