{"id":7488,"date":"2026-10-21T10:26:34","date_gmt":"2026-10-21T03:26:34","guid":{"rendered":"https:\/\/audithink.com\/?p=7488"},"modified":"2026-10-21T13:13:17","modified_gmt":"2026-10-21T06:13:17","slug":"spi-coordination-audit-committee-bpk","status":"publish","type":"post","link":"https:\/\/audithink.com\/en\/blog\/koordinasi-spi-komite-audit-mwa-bpk\/","title":{"rendered":"Coordination of the SPI with the Audit Committee, Board of Trustees, Inspectorate General, and BPK"},"content":{"rendered":"
\"SPI<\/figure>\n\n\n\n

Photo by Vitaly Gariev on Unsplash<\/p>\n\n\n\n

The SPI does not work alone. On campus there is the leadership that appointed it, the board or council that supervises, the audit committee that receives its reports, the inspectorate in the government oversight line, and external examiners who arrive every year. Without coordination, the same unit can be examined three times in a month while major risks go untouched.<\/p>\n\n\n\n

This article covers who the SPI needs to coordinate with, the regulatory basis for each type of university, and how coordination is carried out without compromising independence. References were checked as of October 21, 2026.<\/p>\n\n\n\n

Which Parties Does the SPI Need to Coordinate With?<\/h2>\n\n\n\n
Party<\/th>Relationship with the SPI<\/th>Reference<\/th><\/tr><\/thead>
University leadership<\/td>At general state universities, the SPI is formed by the head of the university and carries out non-academic oversight for and on behalf of the head<\/td>Government Regulation 4\/2014 Article 29 paragraph (1) letter c<\/td><\/tr>
Board of trustees and audit committee (PTN-BH)<\/td>The board forms an audit committee, or a body by another name, as the supervisory element for non-academic oversight<\/td>Government Regulation 4\/2014 Article 30 paragraph (2)<\/td><\/tr>
Supervisory board (BLU)<\/td>Receives SPI reports, approves the charter, and approves the appointment of the head of the SPI<\/td>Minister of Finance Regulation 129\/PMK.05\/2020 Articles 257, 262, 267<\/td><\/tr>
Government internal oversight bodies, including the inspectorate general<\/td>The SPI is authorized to coordinate and accompany them, and to monitor follow-up of their recommendations<\/td>Regulation 129 Articles 254 and 260; Government Regulation 60\/2008 Articles 48 and 49<\/td><\/tr>
External examiners, including BPK and public accounting firms<\/td>The SPI is authorized to coordinate and accompany them, and to monitor follow-up of the public accounting firm's recommendations<\/td>Regulation 129 Articles 254 and 270<\/td><\/tr>
Quality assurance and risk management units<\/td>Other assurance providers on campus whose schedules and results need to be aligned<\/td>GIAS 2024 Standard 9.5<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Not every row applies to every campus. General state universities, PTN-BH, BLU universities, and state religious universities have different structures. The legal basis of the SPI for each type is discussed in the article University SPI<\/a>.<\/p>\n\n\n\n

How Does the SPI Relate to the Board of Trustees and the Audit Committee at a PTN-BH?<\/h2>\n\n\n\n

Article 30 paragraph (2) of Government Regulation 4\/2014 states that the board of trustees forms an audit committee, or a body by another name, as the supervisory element to carry out non-academic oversight. Article 29 paragraph (9) adds that the elements of the organization carry out their functions by checking and balancing one another (checks and balances<\/em>).<\/p>\n\n\n\n

The details of the relationship are set in each PTN-BH's statute. As an example, Government Regulation 65\/2013 on the Statute of Institut Teknologi Bandung provides that:<\/p>\n\n\n\n