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<\/figure>\n\n\n\nWhat Are the Internal Audit Challenges at SOEs and Government Agencies?<\/h2>\n\n\n\n\n\n- A broad oversight scope with limited SPI\/APIP resources<\/strong>, making it hard to reach every unit efficiently.<\/li>\n\n\n
- Oversight blind spots between subsidiaries and the holding company<\/strong>, when audit results at the operational level aren't fully visible to holding management.<\/li>\n\n\n
- Audit data that isn't real-time<\/strong>, so monitoring the status and follow-up of findings becomes slower than it should be.<\/li>\n\n\n
- Governance (GCG) and compliance reporting demands<\/strong> to various stakeholders, from management and the Ministry of SOEs to oversight bodies.<\/li>\n\n<\/ul>\n\n\n\n
What Audit Regulations and Standards Are Relevant to SOEs and Government Agencies?<\/h2>\n\n\n\n
The main umbrella for internal control in the government sector is PP No. 60 of 2008 on government Internal Control System (SPIP)<\/strong>, 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.<\/p>\n\n\n\nFor 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<\/a>, while a risk-based implementation guide is discussed in A Guide to Implementing Risk-Based Audit in State-Owned and Regionally Owned Enterprises<\/a> and Internal Audit Application for State-Owned Enterprises: A Guide for SPI & APIP<\/a>.<\/p>\n\n\n\nWhich Audithink Features Are Relevant for SOEs and Government Agencies?<\/h2>\n\n\n\n\n\n- Risk-based audit planning<\/strong> to prioritize the units with the highest exposure, which helps carry out the risk assessment element of SPIP.<\/li>\n\n\n
- Program templates and digital working papers<\/strong> that can be arranged to follow the control framework that applies in the organization.<\/li>\n\n\n
- Findings recording, Notice, and follow-up monitoring<\/strong> in real time until recommendations are fully resolved, which helps document the monitoring element of SPIP.<\/li>\n\n\n
- Dashboard<\/strong> showing audit plan realization, the distribution of findings, and overdue follow-ups. Consolidating audit data to the holding or ministry level can be discussed as customization with a Product Expert, such as the AiMIND integration developed for PT Antam Tbk.<\/li>\n\n\n
- Mobile app development<\/strong> for field audits at geographically dispersed units is available as a customization option, as developed for PTPN III.<\/li>\n\n<\/ul>\n\n\n\n
Real Case Studies: SOEs That Have Used Audithink<\/h2>\n\n\n\n
PT Timah Tbk<\/strong> faced a broad oversight scope with a limited SPI team, making efficient oversight difficult with an old system that was not flexible enough for conditions in the field. Audithink developed an audit application with integrated report generation, audit program templating, a centralized database, and integrated communication between stakeholders. Read more in the the PT Timah Tbk case study<\/a>.<\/p>\n\n\n\nPT Antam Tbk<\/strong>, 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<\/a>.<\/p>\n\n\n\nPT Perkebunan Nusantara III<\/strong> 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<\/a>.<\/p>\n\n\n\nThese three SOEs run their SPI functions with audit flows tailored to each company. For government agencies that carry out APIP functions, the same features can be customized to follow the applicable oversight methodology and format.<\/p>\n\n\n\n
FAQ About Audithink for SOEs and Government Agencies<\/h2>\n\n\n\nDoes Audithink have real SOE clients?<\/strong><\/summary>\nYes. Audithink has been used by PT Timah Tbk, PT Antam Tbk (a member of the MIND ID holding), and PT Perkebunan Nusantara III, with case studies published at the respective links in this article.<\/p>\n<\/details>\n\n\n\nHas Audithink been used by non-SOE government agencies, such as ministries or regional governments?<\/strong><\/summary>\nYes. The National Counter Terrorism Agency (BNPT) is an Audithink client, although its case study has not been published. For other ministries, agencies, or local governments, Audithink features can be customized to follow each APIP's oversight methodology and format.<\/p>\n<\/details>\n\n\n\nHow does Audithink help within the SPIP framework?<\/strong><\/summary>\nAudithink directly supports two SPIP elements: risk assessment (through risk-based audit planning) and monitoring (through follow-up monitoring of findings). Other elements, such as the control environment, remain the organization's responsibility, while additional documentation needs can be discussed as customization with a Product Expert.<\/p>\n<\/details>\n\n\n\nCan Audithink integrate subsidiary audits into an SOE holding company?<\/strong><\/summary>\nYes, through customization. One example is the AiMIND integration developed for PT Antam Tbk, which lets audit data from subsidiaries flow to the holding level in real time. Integration needs at other organizations are assessed per project.<\/p>\n<\/details>\n\n\n\nHow do we start implementing Audithink at our organization?<\/strong><\/summary>\nThe most practical step is to schedule a demo with the Audithink team to discuss your SOE's or agency's organizational structure and specific oversight needs.<\/p>\n<\/details>\n\n\n\n
See also:<\/strong><\/p>\n\n\n\n\n\n- Regulations Internal Audit Software Must Meet in Indonesia<\/a><\/li>\n\n\n
- Internal Audit Application for State-Owned Enterprises: A Guide for SPI & APIP<\/a><\/li>\n\n\n
- A Guide to Implementing Risk-Based Audit in State-Owned and Regionally Owned Enterprises<\/a><\/li>\n\n\n
- Internal Audit Application for GCG: Implementation Guide for State-Owned Enterprises and Government Agencies<\/a><\/li>\n\n<\/ul>\n\n\n\n
Conclusion<\/strong><\/h2>\n\n\n\nA documented, monitored, and easily consolidated audit process helps organizations practice good governance, especially in holding structures or dispersed work units. Audithink has been used by PT Timah Tbk, PT Antam Tbk, and PT Perkebunan Nusantara III to manage their internal audit processes.<\/p>\n\n\n\n
What Audit Regulations and Standards Are Relevant to SOEs and Government Agencies?<\/h2>\n\n\n\n
The main umbrella for internal control in the government sector is PP No. 60 of 2008 on government Internal Control System (SPIP)<\/strong>, 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.<\/p>\n\n\n\n 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<\/a>, while a risk-based implementation guide is discussed in A Guide to Implementing Risk-Based Audit in State-Owned and Regionally Owned Enterprises<\/a> and Internal Audit Application for State-Owned Enterprises: A Guide for SPI & APIP<\/a>.<\/p>\n\n\n\n PT Timah Tbk<\/strong> faced a broad oversight scope with a limited SPI team, making efficient oversight difficult with an old system that was not flexible enough for conditions in the field. Audithink developed an audit application with integrated report generation, audit program templating, a centralized database, and integrated communication between stakeholders. Read more in the the PT Timah Tbk case study<\/a>.<\/p>\n\n\n\n PT Antam Tbk<\/strong>, 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<\/a>.<\/p>\n\n\n\n PT Perkebunan Nusantara III<\/strong> 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<\/a>.<\/p>\n\n\n\n These three SOEs run their SPI functions with audit flows tailored to each company. For government agencies that carry out APIP functions, the same features can be customized to follow the applicable oversight methodology and format.<\/p>\n\n\n\n Yes. Audithink has been used by PT Timah Tbk, PT Antam Tbk (a member of the MIND ID holding), and PT Perkebunan Nusantara III, with case studies published at the respective links in this article.<\/p>\n<\/details>\n\n\n\n Yes. The National Counter Terrorism Agency (BNPT) is an Audithink client, although its case study has not been published. For other ministries, agencies, or local governments, Audithink features can be customized to follow each APIP's oversight methodology and format.<\/p>\n<\/details>\n\n\n\n Audithink directly supports two SPIP elements: risk assessment (through risk-based audit planning) and monitoring (through follow-up monitoring of findings). Other elements, such as the control environment, remain the organization's responsibility, while additional documentation needs can be discussed as customization with a Product Expert.<\/p>\n<\/details>\n\n\n\n Yes, through customization. One example is the AiMIND integration developed for PT Antam Tbk, which lets audit data from subsidiaries flow to the holding level in real time. Integration needs at other organizations are assessed per project.<\/p>\n<\/details>\n\n\n\n The most practical step is to schedule a demo with the Audithink team to discuss your SOE's or agency's organizational structure and specific oversight needs.<\/p>\n<\/details>\n\n\n\n See also:<\/strong><\/p>\n\n\n\n A documented, monitored, and easily consolidated audit process helps organizations practice good governance, especially in holding structures or dispersed work units. Audithink has been used by PT Timah Tbk, PT Antam Tbk, and PT Perkebunan Nusantara III to manage their internal audit processes.<\/p>\n\n\n\nWhich Audithink Features Are Relevant for SOEs and Government Agencies?<\/h2>\n\n\n\n
\n\n
Real Case Studies: SOEs That Have Used Audithink<\/h2>\n\n\n\n
FAQ About Audithink for SOEs and Government Agencies<\/h2>\n\n\n\n
Does Audithink have real SOE clients?<\/strong><\/summary>\n
Has Audithink been used by non-SOE government agencies, such as ministries or regional governments?<\/strong><\/summary>\n
How does Audithink help within the SPIP framework?<\/strong><\/summary>\n
Can Audithink integrate subsidiary audits into an SOE holding company?<\/strong><\/summary>\n
How do we start implementing Audithink at our organization?<\/strong><\/summary>\n
\n\n
Conclusion<\/strong><\/h2>\n\n\n\n