BPK Chair: Big Data and AI Key Factors in Audit Transformation

The synergy between big data and artificial intelligence (AI) is a vital factor in supporting the transformation of public sector audits, according to the Chair of the Supreme Audit Agency (BPK), Isma Yatun. She stressed that the development of digital technology, big data, and AI has reshaped the landscape of state financial management and public policy implementation. “Harnessing the potential of big data is no longer just an advantage, but has become a necessity,” Isma Yatun stated during the 10th meeting of the INTOSAI Working Group on Big Data (WGBD) in Nairobi, Kenya, which was attended by 46 delegations from various Supreme Audit Institutions (SAIs). She explained that the synergy between big data and AI is a key factor in supporting more effective, risk-based audits capable of addressing the increasingly complex challenges of state financial management. Beyond using AI to improve the audit process, she noted that audit institutions also have a crucial role in overseeing the application of AI in the public sector to ensure accountability, transparency, and good governance. Isma Yatun also expressed appreciation for the INTOSAI WGBD’s role as a strategic forum for the global SAI community to develop technological capacity and share best practices in data-driven auditing. She invited the INTOSAI community to participate in the 26th INTOSAI Congress (INCOSAI), which will be held in Bali in 2028. During the meeting, BPK, as the project leader for the 2026-2028 INTOSAI research on the Application of Emerging Technologies such as Artificial Intelligence in the Field of Public Finance Audit, provided an update on the project’s progress. Head of BPK’s Information Technology Bureau, Pingky Dezar Zulkarnain, conveyed that the research aims to develop an AI-based audit model, encompassing both the use of AI to support audit processes and the evaluation of AI implementation in public sector governance. The research results are expected to serve as a reference for INTOSAI members in strengthening the capacity and readiness of audit institutions to utilise AI technology accountably and with a focus on improving audit quality. On the sidelines of the WGBD meeting, the BPK Chair held a courtesy meeting with the Auditor-General of Kenya at the Office of the Auditor General (OAG) Kenya. The meeting was an implementation of bilateral cooperation established between BPK and OAG Kenya since the signing of a memorandum of understanding at the 25th INCOSAI in Sharm El Sheikh, Egypt, in 2025. During the high-level meeting, Isma Yatun expressed appreciation for the good relations between the two institutions and conveyed BPK’s readiness to support OAG Kenya’s efforts to strengthen its audit capacity for public-private partnerships (PPP). In a discussion session, Director of State Financial Audit II.A, Winarno, presented BPK’s experience in conducting performance audits on PPP infrastructure management in Indonesia. “Through active participation in INTOSAI forums and strengthening bilateral cooperation with OAG Kenya, BPK continues to demonstrate its commitment to supporting the development of audit practices that are adaptive to digital transformation, while strengthening the role of audit institutions in realising public sector governance that is transparent, accountable, and oriented towards public interest,” Isma Yatun said.