ERP & IT Project Post Implementation Review Audit Guide
Investing billions of rupiah in a new ERP system, but operations are hampered? Learn the Post-Implementation Review Audit guide to evaluate system stability, data security, and ROI after go-live.
What Is Fraud? Meaning, Types, Examples, and Legal Basis in Indonesia
Fraud is a deliberate dishonest act to obtain an unjust gain. Learn the meaning according to ACFE and the IIA, the types of fraud, examples, 2025 Indonesia Fraud Survey data, and how it differs from corruption under the new Criminal Code.
Transition to Global Internal Audit Standards (GIAS) 2025: Guidance and Key Changes
Transisi ke Global Internal Audit Standards (GIAS) bukan sekadar formalitas regulasi, melainkan momentum krusial bagi perusahaan untuk memperkuat tata kelola, independensi, dan kualitas pengawasan internal di tengah kompleksitas bisnis modern.”
Risk-Based Audit Software: From Risk Assessment to Audit Plan
Foto oleh Sasun Bughdaryan di Unsplash Menentukan apa yang diaudit tahun ini sering lebih sulit daripada mengauditnya. Daftar unit dan proses terus bertambah, sementara waktu dan jumlah auditor terbatas. Audit berbasis risiko menjawab masalah ini dengan satu prinsip: sumber daya audit diarahkan lebih dulu ke area yang risikonya paling tinggi. Software audit berbasis risiko adalah […]
Quality Assurance and Improvement Program (QAIP) dalam Audit Internal
Kualitas audit internal tidak diukur dari seberapa cepat laporan diselesaikan, melainkan seberapa konsisten prosesnya mematuhi standar dan mendongkrak perbaikan tata kelola perusahaan. Pelajari mengapa QAIP menjadi kunci utamanya di sini.
Audit and Oversight Regulation Update 2026: Summary of 2025-2026 Changes
Summary of audit and oversight regulatory changes from 2025 to 2026: the new Criminal Code (KUHP), Minister of Finance Regulation (PMK) 100/2025, Minister of Home Affairs Regulations 3 and 4/2026, BPKP, OJK, state-owned enterprises (BUMN), IIA standards, and matters that remain uncertain.
SOE SPI after Law 16/2025: BP BUMN, Audit Committee, and the Rules in Force
A map of the rules on SOE SPI after Law 16/2025 and Government Regulation 38/2026: the role of BP BUMN, the audit committee, BPK (Audit Board) audits, the status of PER-2/MBU/03/2023, and what remains uncertain.
Audit Committee: Legal Basis, Composition, Duties, and Relationship with Internal Audit
A comparison of audit committee rules in public companies, SOEs (BUMN), commercial banks, and BPR (rural banks): composition, duties, meetings, and relationship with internal audit.
BPR Internal Audit: SKAI, Executive Officer, Audit Charter, and OJK Reporting
A guide to the internal audit function at BPR and BPRS under OJK Regulation 9/2024 and OJK Circular Letter 9/SEOJK.03/2025: SKAI threshold, independence, audit charter, reports to OJK, and sanctions.