Pemeriksaan Keuangan BPK

Based on Law No. 15 of 2004, the BPK examination consists of ...

• financial examination, SPI examination, and budget conformity examination

• financial examination, SPI examination, performance examination

• financial examination, performance examination, and examination for specific purposes

• financial examination, performance examination, and budget conformity examination

SPKN states that the purpose of the financial examination is to

• know the financial performance of the region

• provide an opinion on the fairness of the financial statements

• evaluate financial performance

• issue SPI for performance evaluation

SPKN in the Conceptual Framework states that the Financial Examination of Entities is

• a process of identifying problems, analysis, and evaluation conducted independently, subjectively, and professionally based on examination standards, to assess the truth, accuracy, and reliability of information regarding the management and accountability of state finances

• a process of identifying problems, analysis, and evaluation conducted independently, objectively, and professionally based on examination standards, to assess the truth, accuracy, credibility, and reliability of information regarding the management and accountability of state finances

• a process of identifying problems, analysis, and evaluation conducted independently, objectively, and professionally based on examination standards, to assess the truth, accuracy, and reliability of information regarding the management and accountability of state finances

• a process of identifying problems, analysis, and evaluation conducted independently, subjectively, and professionally based on examination standards, to assess the truth, accuracy, credibility, and reliability of information regarding the management and accountability of state finances

The purpose of conducting interim examinations on LK includes, except:

• reviewing the internal control system and compliance with laws and regulations

• testing the conformity of government accounting standards on transactions that occur until the internal examination

• obtaining data and information for the development of detailed examination planning of LK

• monitoring fraud and the financial reports of the central government

Steps in interim examination, except

• SPI Testing

• Risk Analysis

• Limited substantive testing

• Ratio Analysis

Results of interim examination identification, except:

• Results of SPI testing

• Business Risk Matrix Update

• Examination findings report

• Risk-based financial report

SPKN applies to, except?

• Public accountants or other parties conducting examinations of the management and accountability of state finances, for and on behalf of BPK

• Public accountants conducting examinations of state finances based on statutory provisions

• Government Internal Supervisory Apparatus conducting performance audits and audits for specific purposes

• All Answers are Correct

In Law No. 15 of 2016, it is stated that the Examination Standards are benchmarks for conducting examinations of the management and accountability of state finances which include: except

• Statement of Examination Standards (PSP), 200 examination implementation standards

• Statement of Examination Standards (PSP), 300 reporting standards

Which is not a part of the application of SPAP in Financial Examination including Audit Standards?

• SA 230 Audit documentation

• SA 240 Auditor's responsibility related to fraud in an audit of financial statements

• SA 200 Overall objectives of independent auditors and performance of audits based on audit engagement standards

• All Answers are Correct

The number of stages in the BPK financial examination methodology consists of

• 3 Stages

• 1 Stage

• 5 Stages

• 7 Stages