BPK Awards Unqualified Opinion to Coordinating Ministry for Law, Human Rights, Immigration, and Corrections for 2025 Financial Report

The Audit Board of Indonesia (BPK) has awarded an Unqualified Opinion (WTP) to all ministries under the coordination of the Coordinating Ministry for Law, Human Rights, Immigration, and Corrections for the 2025 fiscal year financial reports. In addition to providing this opinion, the BPK is also preparing to implement an artificial intelligence-based audit system called the Artificial Intelligence Forecast Audit (AIFA) starting next year as part of efforts to strengthen audit quality and state financial management oversight.

BPK Member I Nyoman Adhi Suryadnyana, during the submission of the Audit Results Report monitored online in Jakarta on Monday, stated that the WTP opinion was supported by improved quality of financial recording, high compliance with laws and regulations, and increasingly better implementation of the Internal Control System (SPI). ‘The recording system managed by the ministries here has undergone improvements and is increasingly approaching conformity with Government Accounting Standards, beginning to include and record all information related to state financial management,’ said Nyoman.

Nevertheless, he emphasised that the WTP opinion is not the final goal, but rather a foundation for building state financial governance that provides tangible benefits to the public. The BPK still found several aspects requiring improvement, including weaknesses in the SPI and the management of fixed assets and other assets to ensure greater order.

According to Nyoman, the BPK is also continuously developing audit methods to enhance the quality of state financial oversight in line with technological developments and the implementation of the Government 5.0 concept. After testing the Audit by Research method, the institution will begin implementing AIFA. ‘Next year, we will try a system called AIFA. So, we are not just auditing you, but before auditing, we will seek input from you, from the DPR, from the DPD, from stakeholders,’ he said. Through AIFA, the BPK will not only formulate audit recommendations for ministries and institutions but also evaluate the effectiveness of the issued recommendations to drive more systematic improvements in state financial governance.