When audit opinions merely serve as symbols of success, we risk\nfalling into symbolic accountability\u2014reports look good but lack real\nimpact.<\/p>\n
Professor Dyah Setyaningrum, a Public Sector Accounting expert from\nthe University of Indonesia\u2019s Faculty of Economics and Business (FEB),\nemphasised that national financial accountability should not be measured\nsolely by administrative compliance but by the tangible impact of public\npolicies on society.<\/p>\n
\u201cGovernment auditing must transform towards an impact-based approach\nto strengthen public governance in Indonesia,\u201d she said at UI\u2019s Depok\ncampus on Monday.<\/p>\n
She noted that national achievements over the past five years show\nsignificant progress, with unqualified audit opinions (WTP) reaching 97%\nfor ministries and agencies and 91% for local governments. However, high\nadministrative compliance has not fully translated into improved public\nservice quality or public trust.<\/p>\n
\u201cRelying solely on audit opinions as symbols of success risks\nsymbolic accountability, where reports appear positive but lack tangible\nimpact,\u201d Dyah stated.<\/p>\n
She identified three key challenges in transforming government\nauditing: bridging the gap between compliance and impact, strengthening\nstakeholder engagement without compromising auditor independence, and\naligning national audit practices with global standards.<\/p>\n
Dyah explained that performance audits have evolved from mere\noversight tools into strategic instruments for assessing policy outcomes\nand impacts. Using the Agency\u2013Accountability\u2013Theory of Change\u2013Public\nValue framework, performance audits examine the links between inputs,\nprocesses, and outcomes to enable comprehensive policy evaluation.<\/p>\n
She highlighted the importance of open and collaborative audit\napproaches, where public, media, and stakeholder involvement enriches\nanalysis and strengthens audit recommendation follow-ups. Effective\nauditor communication is crucial to ensure findings drive real policy\nchanges rather than remaining administrative formalities.<\/p>\n
Although Indonesia has a strong foundation through National Financial\nAudit Standards (SPKN), Dyah said performance audits need to expand\ntowards impact measurement. She cited international practices like\nimpact audits and follow-up audits in Canada and the UK, which ensure\naudit recommendations lead to measurable policy changes and public\nbenefits.<\/p>\n
Integrating sustainability and climate risk aspects, such as\nenvironmental, social, and governance (ESG) factors, is also critical\nfor future government auditing development.<\/p>\n
Dyah recommended strategic steps, including strengthening performance\naudits as a pillar of national accountability, developing impact-based\naudit methodologies, institutionalising targeted stakeholder engagement,\nadopting global best practices, and ensuring audit follow-ups focus on\ntangible outcomes rather than administrative compliance.<\/p>\n
\u201cPublic accountability must transcend compliance to create public\nvalue. Performance audits are the bridge from compliance-focused to\nimpact-driven auditing,\u201d Professor Dyah said.<\/p>", "url": "https:\/\/jawawa.id\/newsitem\/ui-professor-financial-accountability-must-be-measured-by-societal-impact-1780155677", "image": "" }, "sponsor": "Okusi Associates", "sponsor_url": "https:\/\/okusiassociates.com" }