{"id":6517,"date":"2026-09-29T07:22:38","date_gmt":"2026-09-29T00:22:38","guid":{"rendered":"https:\/\/audithink.com\/?p=6517"},"modified":"2026-09-29T07:25:25","modified_gmt":"2026-09-29T00:25:25","slug":"internal-audit-fraud-statistics-indonesia","status":"publish","type":"post","link":"https:\/\/audithink.com\/en\/blog\/statistik-audit-internal-fraud-indonesia\/","title":{"rendered":"Internal Audit and Fraud Statistics in Indonesia: Latest Data from Official Sources"},"content":{"rendered":"

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.<\/p>\n\n\n\n

Methodology note:<\/strong> 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.<\/p>\n\n\n\n

\"Chart<\/figure>\n\n\n\n

Internal Audit Profession and Certification<\/h2>\n\n\n\n
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Data<\/th>Figure<\/th>Source<\/th><\/tr><\/thead>
Qualified Internal Auditor (QIA) certificate holders<\/td>More than 7,500 people<\/td>Yayasan Pendidikan Internal Audit (YPIA), as of April 2026<\/td><\/tr>\n
Internal audit certification bodies in Indonesia<\/td>YPIA and the QIA Certification Board (DSQIA)<\/td>ypia.id, dsqia.or.id<\/td><\/tr>\n
Global internal audit professional association with an Indonesia chapter<\/td>The Institute of Internal Auditors (IIA) Indonesia<\/td>iia-indonesia.org<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n

Fraud in Indonesia and Globally<\/h2>\n\n\n\n
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Data<\/th>Figure<\/th>Source<\/th><\/tr><\/thead>
Median loss per fraud case (global)<\/td>USD 145,000 per case<\/td>ACFE, Report to the Nations 2024 (based on 1,921 cases in 138 countries, 2022-2023 period)<\/td><\/tr>\n
Average loss per fraud case (global)<\/td>About USD 1.7 million per case<\/td>ACFE, Report to the Nations 2024<\/td><\/tr>\n
Estimated annual loss from fraud relative to organizational revenue<\/td>About 5% of gross revenue<\/td>ACFE, Report to the Nations 2024<\/td><\/tr>\n
Fraud case type with the largest loss per incident<\/td>Financial statement fraud, averaging USD 766,000, despite being only 5% of total cases<\/td>ACFE, Report to the Nations 2024<\/td><\/tr>\n
Most common fraud detection method<\/td>Tips (53.24%), followed by internal audit review (19.18%), then document examination (7.43%)<\/td>ACFE, Report to the Nations<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n

Indonesia-specific fraud surveys are published periodically by ACFE Indonesia Chapter<\/a>. As of this writing, the latest edition is the 2025 Indonesia Fraud Survey; detailed figures per category should be taken directly from the official PDF document, since sector and fraud-type breakdowns are updated with each edition.<\/p>\n\n\n\n

State-Owned Enterprise (BUMN) Governance and Restructuring<\/h2>\n\n\n\n
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Data<\/th>Figure<\/th>Source<\/th><\/tr><\/thead>
Number of BUMN at the start of 2026<\/td>1,077 companies<\/td>News reports based on data from the Ministry of SOEs \/ BUMN Management Agency, early 2026<\/td><\/tr>\n
BUMN cut through mergers\/dissolutions as of mid-2026<\/td>216 entities as of June 15, 2026<\/td>BUMN Management Agency (BP BUMN), as reported by CNBC Indonesia<\/td><\/tr>\n
Target number of BUMN by end of 2026<\/td>Range of 300-350 companies<\/td>Government statements, reported by various national media, 2026<\/td><\/tr>\n
Number of BUMN clusters<\/td>12 clusters (6 under each of the 2 Deputy Ministers of SOEs)<\/td>bumn.go.id<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n

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<\/a>.<\/p>\n\n\n\n

Relevant Frameworks and Standards<\/h2>\n\n\n\n

Beyond quantitative data, the following reference frameworks are relevant for understanding the context of internal audit in Indonesia:<\/p>\n\n\n\n