Supreme Audit Agency Adopts Risk-Based Approach for PPATK Financial Report Audit
Jakarta (ANTARA) – The Supreme Audit Agency (BPK) is conducting an audit of the Financial Report of the Financial Transaction Reports and Analysis Centre (PPATK) for 2025, using a risk-based audit approach.
This audit focuses on internal controls, including entity-level controls, including controls over the use of information technology, and transaction-level controls.
“In addition, other audit focuses include follow-up on previous audit findings, recurring findings, events indicating fraud, and the procurement of goods and services, particularly in the management of inventory, information systems, and assets,” said BPK Member II, Daniel Lumban Tobing, while leading the entry meeting for the audit of the PPATK’s 2025 Financial Report, according to an official statement, Jakarta, Wednesday.
BPK Member II stated that this audit is being conducted based on Law Number 17 of 2003 concerning State Finance, Law Number 1 of 2004 concerning State Treasury, Law Number 15 of 2004 concerning the Audit of State Financial Management and Accountability, and Law Number 15 of 2006 concerning the BPK.
Within this legal framework, the agency will provide an opinion on the fairness of the financial report, taking into account compliance with Government Accounting Standards (SAP), the adequacy of disclosures, compliance with laws and regulations, and the effectiveness of the internal control system.
In addition to providing an opinion on the fairness of the financial report, the BPK will also issue an Audit Report on the internal control system and compliance with statutory regulations.
Daniel also emphasised the importance of providing audit data and documents on time and in a complete manner. According to him, this data and these documents are the supporting evidence needed by BPK auditors to obtain sufficient assurance regarding the fairness of the presentation of the financial report and the reliability of the internal control system.
“We hope for communication, coordination, and collaboration from PPATK to create effective synergy, so that the BPK audit can be carried out according to the established timeline,” he said.