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Untitled Quiz

Total questions: 130

Worksheet time: 1hrs 5mins

Name
Class
Date
1.

Pilih satu jawaban yang benar. BPK adalah lembaga negara yang bertugas memeriksa pengelolaan dan akuntabilitas keuangan negara. Ini diatur dalam …

a)

Pasal 2

b)

Pasal 1 ayat (1)

c)

Pasal 3 ayat (1)

d)

Pasal 4 ayat (1)

e)

Pasal 6 ayat (1)

2.

Pilih satu jawaban yang benar. Status BPK menurut Undang-Undang No. 15 Tahun 2006 adalah …

a)

Di setiap provinsi sebagai badan perwakilan daerah

b)

Di ibu kota negara dan memiliki perwakilan di setiap provinsi

c)

Di bawah koordinasi Kementerian Keuangan

d)

Di bawah Presiden

e)

Di daerah otonom

3.

Pilih satu jawaban yang benar. Jumlah anggota BPK adalah …

a)

5 orang

b)

7 orang

c)

9 orang

d)

11 orang

e)

13 orang

4.

Pilih satu jawaban yang benar. Masa jabatan anggota BPK adalah …

a)

3 tahun dan dapat diperpanjang

b)

4 tahun dan dapat diangkat kembali

c)

5 tahun dan dapat diangkat kembali sekali

d)

6 tahun dan tidak dapat diangkat kembali

e)

Seumur hidup

5.

Pilih satu jawaban yang benar. Audit yang dilakukan oleh BPK mencakup …

a)

Keuangan, administratif, dan hukum

b)

Keuangan, kinerja, dan tujuan tertentu

c)

Manajemen, kinerja, dan akuntansi

d)

Keuangan, manajemen, dan perpajakan

e)

Internal, eksternal, dan evaluatif

6.

Pilih satu jawaban yang benar. Hasil audit BPK disampaikan kepada …

a)

Presiden dan Menteri Keuangan

b)

DPR, DPD, dan DPRD

c)

Hanya DPR

d)

Hanya DPD

e)

Kementerian/agen terkait

7.

Pilih satu jawaban yang benar. Jika elemen kriminal ditemukan selama audit, BPK harus melaporkan kepada otoritas yang berwenang paling lambat …

a)

7 hari

b)

14 hari

c)

1 bulan

d)

3 bulan

e)

6 bulan

8.

Pilih satu jawaban yang benar. Dalam melaksanakan tugasnya, BPK berwenang untuk menetapkan …

a)

Standar audit keuangan negara

b)

Standar akuntansi pemerintah daerah

c)

Standar penilaian jabatan fungsional

d)

Standar remunerasi auditor

e)

Standar kas negara

9.

Pilih satu jawaban yang benar. Persyaratan usia minimum untuk terpilih sebagai anggota BPK adalah …

a)

25 tahun

b)

30 tahun

c)

33 tahun

d)

35 tahun

e)

40 tahun

10.

Pilih satu jawaban yang benar. Anggota BPK dipilih oleh …

a)

Presiden dengan persetujuan DPR

b)

DPR dengan mempertimbangkan DPD

c)

DPD dengan persetujuan Presiden

d)

Presiden setelah berkonsultasi dengan DPR

e)

Mentri Keuangan atas permintaan Presiden

11.

Pilih satu jawaban yang benar. Ketua dan Wakil Ketua BPK dipilih dari dan oleh …

a)

DPR

b)

Presiden

c)

Anggota BPK

d)

DPD

e)

Mentri Keuangan

12.

Pilih satu jawaban yang benar. Seorang anggota BPK dapat diberhentikan dengan hormat jika …

a)

Melanggar sumpah jabatan

b)

Terlibat dalam kejahatan korupsi

c)

Sakit fisik/mental secara terus-menerus

d)

Absen selama 1 bulan berturut-turut

e)

Menjadi anggota partai politik

13.

Pilih satu jawaban yang benar. Anggota BPK dilarang menjadi anggota partai politik. Ketentuan ini terdapat dalam …

a)

Pasal 25

b)

Pasal 26

c)

Pasal 27

d)

Pasal 28

e)

Pasal 29

14.

Pilih satu jawaban yang benar. Kode Etik BPK harus disusun untuk menjaga …

a)

Performa dan efisiensi institusi

b)

Martabat, kehormatan, citra, dan kredibilitas BPK

c)

Hubungan dengan pemerintah

d)

Keuangan dan administrasi institusi

e)

Independensi internal auditor

15.

Pilih satu jawaban yang benar. Untuk menegakkan Kode Etik BPK, yang berikut ini didirikan …

a)

Dewan Pengawas BPK

b)

Dewan Kehormatan Kode Etik BPK

c)

Komisi Etika dan Disiplin

d)

Komisi Akuntabilitas Publik

e)

Dewan Etika Nasional

16.

Pilih satu jawaban yang benar. BPK melaksanakan tugas audit secara independen. Prinsip ini diatur dalam …

a)

Pasal 29

b)

Pasal 30

c)

Pasal 31

d)

Pasal 32

e)

Pasal 33

17.

Pilih satu jawaban yang benar. Audit tahunan pengelolaan keuangan BPK dilakukan oleh …

a)

Inspektur Jenderal Keuangan

b)

Akuntan publik

c)

BPKP

d)

Mentri Keuangan

e)

DPR

18.

Pilih satu jawaban yang benar. Anggaran BPK dibebankan kepada …

a)

APBD Provinsi

b)

APBN di bawah Kementerian Keuangan

c)

Jalur anggaran terpisah dalam APBN

d)

Hibah luar negeri

e)

Pendapatan BPK sendiri

19.

Pilih satu jawaban yang benar. Seorang anggota BPK yang menunda pelaporan hasil audit yang mengandung unsur kriminal dapat dijatuhi hukuman maksimum …

a)

3 tahun

b)

5 tahun

c)

7 tahun

d)

10 tahun

e)

15 tahun

20.

Pilih satu jawaban yang benar. Undang-Undang No. 15 tahun 2006 menggantikan Undang-Undang …

a)

No. 15 tahun 2004

b)

No. 5 tahun 1973

c)

No. 17 tahun 2003

d)

No. 1 tahun 2004

e)

No. 32 tahun 2004

21.

Regulasi BPK Nomor 1 Tahun 2025 dikeluarkan untuk menggantikan Regulasi BPK sebelumnya karena...

a)

Ada perubahan dalam kepemimpinan BPK

b)

Regulasi tersebut tidak sejalan dengan perkembangan regulasi dan kebutuhan organisasi

c)

Ada restrukturisasi badan legislatif

d)

Itu diperintahkan langsung oleh Presiden

e)

Regulasi sebelumnya telah kedaluwarsa

22.

Dasar hukum untuk menerbitkan Peraturan BPK Nomor 1 Tahun 2025 adalah ketentuan dalam...

a)

Pasal 33 UUD 1945

b)

Pasal 34 ayat (4) Undang-Undang Nomor 15 Tahun 2006

c)

Pasal 15 ayat (2) Undang-Undang Nomor 17 Tahun 2003

d)

Pasal 9 ayat (3) Peraturan BPK Nomor 1 Tahun 2019

e)

Pasal 28 Undang-Undang Nomor 30 Tahun 2014

23.

Dalam Peraturan ini, apa yang dimaksud dengan Unit Pelaksana BPK adalah...

a)

Pejabat negara di BPK

b)

Elemen pelaksana yang terdiri dari Sekretariat Jenderal, unit tugas audit, dan unit pendukung lainnya

c)

Anggota BPK yang melaksanakan audit

d)

Auditor publik yang bekerja untuk BPK

e)

Pejabat struktural di setiap kementerian

24.

Dokumen perencanaan BPK untuk periode lima tahun disebut...

a)

Rencana Implementasi Rencana Strategis (RIR)

b)

Rencana Strategis (Renstra)

c)

Program Tahunan BPK

d)

Rencana Kinerja Institusi

e)

Agenda Audit Nasional

25.

Dalam konteks BPK, RIR adalah...

a)

Sebuah dokumen yang berisi laporan audit

b)

Sebuah dokumen referensi untuk melaksanakan Rencana Strategis (Renstra)

c)

Sebuah buku panduan auditor

d)

Sebuah laporan keuangan tahunan

26.

Berdasarkan Pasal 4, Unit Pelaksana BPK terdiri dari berikut ini kecuali...

a)

Sekretariat Jenderal

b)

Direktorat Jenderal PKN VIII

c)

Direktorat Jenderal Audit Investigatif

d)

Biro Personalia Nasional

e)

Kantor Perwakilan BPK Regional

27.

Sekretariat Jenderal berada di bawah dan bertanggung jawab kepada...

a)

Ketua dan Wakil Ketua BPK

b)

Anggota BPK

c)

Inspektur Jenderal

d)

Sekretaris Negara

e)

Ketua Dewan Perwakilan Rakyat (DPR)

28.

Tugas utama Sekretariat Jenderal adalah...

a)

Melakukan audit keuangan negara

b)

Menyusun laporan audit (LHP)

c)

Mengorganisir dan mengoordinasikan dukungan administratif dan sumber daya untuk BPK

d)

Mengelola kerjasama internasional

e)

Mengawasi kinerja kantor perwakilan daerah

29.

Biro Sekretariat Kepemimpinan memiliki tugas utama untuk...

a)

Mengelola keuangan BPK

b)

Mengorganisir kegiatan, sesi, dan protokol sekretariat kepemimpinan

c)

Mengelola kerjasama antar lembaga

d)

Mengelola barang milik negara

e)

Melakukan audit internal

30.

Museum BPK RI berada di bawah dan bertanggung jawab kepada...

a)

Sekretaris Jenderal

b)

Kepala Biro Hubungan Masyarakat dan Kerja Sama Internasional

c)

Ketua BPK

d)

Kepala Inspektorat Jenderal

e)

Staf Ahli BPK

31.

Museum BPK RI terletak di...

a)

Jakarta

b)

Bandung

c)

Magelang

d)

Surabaya

e)

Yogyakarta

32.

Biro Sumber Daya Manusia (HR) memiliki tugas untuk...

a)

Melaksanakan manajemen sumber daya manusia di BPK

b)

Mengorganisir kegiatan protokol

c)

Menyusun laporan audit

d)

Mengelola sistem informasi keuangan

e)

Menyusun regulasi eksternal

33.

Bagian Perencanaan SDM berfungsi untuk...

a)

Mengelola data karyawan

b)

Menyiapkan formasi staf dan analisis pekerjaan

c)

Memberikan pelatihan teknis

d)

Menilai kinerja auditor

e)

Mengatur remunerasi karyawan

34.

Biro Keuangan ditugaskan untuk...

a)

Melaksanakan penganggaran, manajemen, dan akuntabilitas keuangan BPK

b)

Mengelola sumber daya manusia

c)

Mengatur sistem audit

d)

Menyusun peraturan BPK

e)

Melakukan audit investigatif

35.

Salah satu tugas utama Subbagian Keuangan adalah...

a)

Mengatur perjalanan resmi untuk karyawan

b)

Mempersiapkan data untuk laporan keuangan BPK

c)

Mengelola data karyawan

d)

Menilai kinerja auditor

e)

Melakukan sosialisasi SPKN

36.

Biro Teknologi Informasi bertanggung jawab untuk...

a)

Menjalankan sistem informasi dan keamanan data di BPK

b)

Mengembangkan sistem akuntansi pemerintah nasional

c)

Mengawasi audit kinerja

d)

Menyusun laporan audit

e)

Mengelola fasilitas transportasi

37.

Subbagian untuk Pengembangan Sistem Informasi Audit bertugas untuk...

a)

Mengembangkan aplikasi di bidang audit

b)

Mengelola anggaran

c)

Mengelola fasilitas dan infrastruktur

d)

Menilai kinerja karyawan

e)

Mempublikasikan hasil audit

38.

Biro Umum memiliki fungsi utama di bidang...

a)

Manajemen properti negara dan pengadaan barang/jasa

b)

Laporan hasil audit

c)

Pengawasan internal

d)

Hubungan antar lembaga

e)

Audit investigatif

39.

Subseksi Kesehatan di bawah Biro SDM bertugas untuk...

a)

Mengelola layanan dan fasilitas kesehatan karyawan

b)

Menilai kinerja karyawan

c)

Melakukan pendidikan dan pelatihan

d)

Menetapkan kebijakan remunerasi

e)

Mengembangkan standar audit

40.

Struktur organisasi Unit Pelaksana BPK dijelaskan dalam...

a)

Lampiran Peraturan BPK Nomor 1 Tahun 2025

b)

Undang-Undang Nomor 15 Tahun 2006

c)

Keputusan Ketua BPK

d)

Rencana Strategis (Renstra)

e)

Peraturan Sekretaris Jenderal BPK

41.

Pilih satu jawaban terbaik. Menurut Peraturan BPK No. 2 Tahun 2025, siapa yang berwenang memimpin sesi BPK?

a)

Ketua

b)

Wakil Ketua

c)

Anggota BPK

d)

Sekretaris Jenderal

e)

Anggota tertua

42.

Pilih satu jawaban terbaik. Jumlah total Anggota BPK menurut peraturan ini adalah …

a)

5 orang

b)

7 orang

c)

8 orang

d)

9 orang

e)

10 orang

43.

Pilih satu jawaban terbaik. Sesi BPK dapat dilakukan secara online ketika …

a)

Ketua tidak hadir

b)

disetujui oleh Ketua atau pemimpin sesi

c)

hanya setengah anggota yang hadir

d)

sesi diadakan di kantor perwakilan regional

e)

keputusan belum ditandatangani

44.

Pilih satu jawaban terbaik. Hasil audit yang mengandung unsur kriminal disampaikan kepada …

a)

DPR

b)

Presiden

c)

otoritas yang berwenang

d)

Kantor Wilayah BPK

e)

Sekretaris Jenderal

45.

Pilih satu jawaban terbaik. Dalam melakukan hubungan internasional, BPK dapat bekerja sama dengan …

a)

DPR dan DPD

b)

Kementerian Luar Negeri

c)

institusi audit tertinggi negara lain

d)

pemerintah daerah

e)

organisasi masyarakat

46.

Pilih satu jawaban terbaik. Dewan Klaim Perbendaharaan (Majelis Tuntutan Perbendaharaan) dibentuk untuk …

a)

menegakkan kode etik

b)

menangani pelanggaran administratif

c)

menyelesaikan kerugian keuangan negara/daerah

d)

menilai kinerja karyawan

e)

melakukan audit internal

47.

Pilih satu jawaban terbaik. Siapa yang menyusun dokumen keputusan sesi BPK?

a)

Ketua

b)

Sekretaris Jenderal

c)

Wakil Ketua

d)

Anggota BPK

e)

Staf Ahli

48.

Pilih satu jawaban terbaik. BPK menyusun rencana strategis untuk periode …

a)

1 tahun

b)

2 tahun

c)

3 tahun

d)

4 tahun

e)

5 tahun

49.

Pilih satu jawaban terbaik. Jika Ketua dan Wakil Ketua tidak dapat menjalankan tugas secara permanen, apa yang dilakukan?

a)

penunjukan sementara oleh Presiden

b)

pemilihan Ketua dan Wakil Ketua yang baru

c)

penentuan oleh DPR

d)

penugasan oleh Sekretaris Jenderal

e)

musyawarah oleh perwakilan BPK daerah

50.

Pilih satu jawaban terbaik. Laporan audit disampaikan kepada …

a)

Kementerian Keuangan

b)

badan perwakilan sesuai dengan wewenangnya

c)

Presiden

d)

hanya DPRD

e)

Mahkamah Agung

51.

Choose the one best answer. The main purpose of establishing the BPK Code of Ethics is to…

a)

Determine BPK’s authority in state financial audits

b)

Realize BPK Members and Auditors who are independent, have integrity, and are professional

c)

Ensure compliance with the State Finance Law

d)

Organize BPK’s internal supervisory system

e)

Regulate the mechanism for reporting audit results

52.

Choose the one best answer. The core values that underpin the BPK Code of Ethics consist of…

a)

Transparency, Accountability, and Timeliness

b)

Honesty, Courage, and Discipline

c)

Independence, Integrity, and Professionalism

d)

Efficiency, Effectiveness, and Economy

e)

Thoroughness, Self-reliance, and Responsibility

53.

Choose the one best answer. The BPK Code of Ethics applies to…

a)

All civil servants

b)

BPK Members and Auditors

c)

Government external auditors

d)

Public accountants and internal auditors

e)

Ministry of Finance employees

54.

Choose the one best answer. The term Auditor in this regulation means…

a)

Everyone who works at BPK

b)

BPK employees who conduct state financial audits on behalf of BPK

c)

Government internal supervision officials

d)

Civil servants working in the finance field

e)

Members of parliament who examine financial reports

55.

Choose the one best answer. The BPK Code of Ethics contains norms that include…

a)

Duties and functions of auditing

b)

Obligations and prohibitions that must be obeyed

c)

Procedures for preparing audit reports

d)

Standards for audit implementation

e)

Provisions for budget preparation

56.

Choose the one best answer. One of the main obligations of a BPK Member is to…

a)

Submit reports to the President

b)

Safeguard state secrets or official secrets

c)

Draft internal audit guidelines

d)

Provide consultations to audit objects

e)

Receive additional honoraria from audit results

57.

Choose the one best answer. BPK Members are prohibited from…

a)

Acting as intermediaries in the procurement of goods/services within government

b)

Submitting reports to the House of Representatives (DPR)

c)

Taking the oath of office

d)

Guarding state secrets

e)

Avoiding conflicts of interest

58.

Choose the one best answer. Auditors must behave…

a)

Subjective, selective, and closed

b)

Independent, objective, and professional

c)

Firm, brave, and partial

d)

Neutral, silent, and passive

e)

Disciplined, firm, and political

59.

Choose the one best answer. Auditors are prohibited from auditing an entity where they have worked within the last…

a)

6 months

b)

1 year

c)

2 years

d)

3 years

e)

5 years

60.

Choose the one best answer. An auditor who violates obligations or prohibitions and negatively affects the audit team is sanctioned…

a)

Lightly

b)

Moderately

c)

Heavily

d)

Verbal warning

e)

Final warning

61.

Choose the one best answer. An auditor who violates and negatively affects the unit implementing audit tasks is sanctioned…

a)

Lightly

b)

Moderately

c)

Heavily

d)

Demotion

e)

Written reprimand

62.

Choose the one best answer. An auditor who violates and negatively affects the state and/or BPK is sanctioned…

a)

Lightly

b)

Moderately

c)

Heavily

d)

Reprimand

e)

Demotion

63.

Choose the one best answer. A light sanction for auditors is…

a)

Written reprimand

b)

Prohibition from conducting audits for 1 year with a 6‑month probation

c)

Dismissal for 2 years

d)

Demotion to another position

e)

Two written reprimands

64.

Choose the one best answer. A moderate sanction for auditors is…

a)

Six‑month audit ban

b)

Temporary suspension as an auditor for 1–2 years

c)

Demotion from a structural position

d)

Severe reprimand

e)

Declared to have failed performance appraisal

65.

Choose the one best answer. A heavy sanction for auditors is…

a)

Three‑year audit ban

b)

Dismissal as an auditor for at least 3 years or permanent

c)

One‑level demotion

d)

Six‑month suspension

e)

Postponement of promotion

66.

Choose the one best answer. The imposition of a sanction does not release the obligation to…

a)

Prepare a new report

b)

Return money, goods, and/or facilities obtained

c)

Attend ethics training

d)

Conduct a re‑audit

e)

Make a written apology

67.

Choose the one best answer. Sanctions against BPK Members that negatively affect the audit task unit are…

a)

Verbal warning

b)

Written warning

c)

Suspension

d)

Demotion

e)

Postponement of promotion

68.

Choose the one best answer. Sanctions against BPK Members that negatively affect the state and/or BPK are…

a)

Written reprimand

b)

Dismissal from BPK membership

c)

Demotion

d)

One‑year suspension

e)

Demotion to a functional post

69.

Choose the one best answer. The transitional provision in this Regulation states that reports of violations already in process are resolved based on…

a)

BPK Regulation Number 4 Year 2018

b)

BPK Regulation Number 3 Year 2016

c)

Law Number 15 Year 2006

d)

Decision of the Chair of BPK

e)

Decision of the Minister of Law and Human Rights

70.

Choose the one best answer. BPK Regulation Number 4 Year 2018 comes into force as of…

a)

The date signed by the Chair of BPK

b)

The date of promulgation in the State Gazette

c)

The date determined by the House of Representatives (DPR)

d)

The date signed by the Minister of Finance

e)

The date received by the Regional Representative Council (DPD)

71.

Select one best answer. Law Number 17 of 2003 was issued with the main objective to...

a)

Regulate private and public finances together

b)

Establish the legal basis for managing state finances efficiently, transparently, and accountably

c)

Regulate the national banking system

d)

Formulate regional fiscal policy

e)

Eliminate old financial regulations

72.

Select one best answer. What is meant by state finance according to Law No. 17 of 2003?

a)

All state rights and obligations that can be valued in money

b)

Funds sourced only from taxes

c)

Finances of ministries and agencies

d)

Budgets managed by the Audit Board (BPK)

e)

State assets controlled by the private sector

73.

Select one best answer. The general principles of state financial management include the following, except...

a)

Accountability oriented to results

b)

Professionalism

c)

Proportionality

d)

Openness

e)

Total secrecy

74.

Select one best answer. Under Law No. 17 of 2003, the Minister of Finance serves as...

a)

State general treasurer

b)

Head of state financial audit

c)

Internal auditor of the government

d)

Head of the Audit Board (BPK)

e)

Head of Bappenas

75.

Select one best answer. As head of government, the President is responsible for...

a)

Internal supervision

b)

Overall management of state finances

c)

Management of regional budgets (APBD)

d)

External audits

e)

Ratification of BPK reports

76.

Select one best answer. The State Budget (APBN) is enacted annually by law. This is regulated in...

a)

Article 5

b)

Article 6

c)

Article 11

d)

Article 13

e)

Article 14

77.

Select one best answer. The APBN is a form of...

a)

Regional finance

b)

The central government’s annual work plan

c)

Legislative oversight

d)

Fiscal audit

e)

Audit report findings

78.

Select one best answer. The Draft Law on the APBN is submitted by...

a)

The House of Representatives (DPR)

b)

The President

c)

The Minister of Finance

d)

The Audit Board (BPK)

e)

The Regional Representative Council (DPD)

79.

Select one best answer. The preparation of the Draft State Budget (RAPBN) is based on...

a)

A decision of the Minister of Finance

b)

The Financial Note

c)

The Government Work Plan (RKP)

d)

A Presidential Regulation

e)

The BPK report

80.

Select one best answer. If the DPR does not approve the Draft Law on the APBN submitted by the government, then...

a)

The government must resign

b)

The DPR drafts its own APBN

c)

The government implements the previous year’s APBN

d)

The BPK takes over budget execution

e)

The President enacts the APBN through a government regulation in lieu of law (Perppu)

81.

Select one best answer. State expenditures must be supported by complete and valid evidence. This requirement reflects the application of the principle of...

a)

Accountability

b)

Transparency

c)

Compliance

d)

Budgetary order

e)

Professionalism

82.

Select one best answer. In implementing the APBN, the President may change budget allocations with the approval of...

a)

The DPR

b)

The DPD

c)

The Minister of Finance

d)

The BPK

e)

The Supreme Court

83.

Select one best answer. In the state financial system, external audits are conducted by...

a)

The Inspectorate General

b)

The Audit Board (BPK)

c)

The Financial and Development Supervisory Agency (BPKP)

d)

The Ministry of Finance

e)

Commission XI of the DPR

84.

Select one best answer. Internal audits of state finances are conducted by...

a)

The BPK

b)

The BPKP and APIP

c)

The DPR

d)

The DPD

e)

The Constitutional Court

85.

Select one best answer. The government must submit its financial statements to the BPK no later than...

a)

2 months after the fiscal year ends

b)

3 months after the fiscal year ends

c)

6 months after the fiscal year ends

d)

9 months after the fiscal year ends

e)

12 months after the fiscal year ends

86.

Select one best answer. Central government financial statements consist of the following, except...

a)

Budget Realization Report

b)

Balance Sheet

c)

Cash Flow Statement

d)

Notes to the Financial Statements

e)

BPK Audit Report

87.

Select one best answer. State finances include wealth managed by...

a)

Central and regional governments

b)

State- and region-owned enterprises (BUMN/BUMD)

c)

Institutions that use public funds

d)

All of the above

e)

Only central government institutions

88.

Select one best answer. In the context of financial oversight, the function of the Audit Board (BPK) is to...

a)

Manage the APBN

b)

Carry out audits of the management and accountability of state finances

c)

Set fiscal policy

d)

Administer the APBN

e)

Prepare the RAPBN report

89.

Select one best answer. The main objective of state finance reform under Law No. 17 of 2003 is to...

a)

Accelerate budget absorption

b)

Create a clean and authoritative government through transparent and accountable financial management

c)

Increase subsidies for the public

d)

Eliminate budget deficits

e)

Increase the role of state-owned enterprises (BUMN)

90.

Select one best answer. The transitional provisions of Law No. 17 of 2003 stipulate that all legislation related to state financial management...

a)

Is entirely repealed

b)

Remains in effect as long as it does not conflict with this law

c)

Is no longer valid

d)

Is re-established by the BPK

e)

Is replaced by ministerial regulations

91.

Choose the one best answer. Law No. 15 of 2004 regulates…

a)

Internal audit of state finances

b)

Audit of management and accountability of state finances

c)

Performance evaluation of civil servants

d)

Ministry budget management

e)

Procedures for drafting the State Budget (APBN)

92.

Choose the one best answer. The institution authorized to audit the management and accountability of state finances is…

a)

Inspectorate General

b)

BPKP

c)

BPK

d)

Ministry of Finance

e)

DPR

93.

Choose the one best answer. The audits referred to in Law No. 15 of 2004 include three types, namely…

a)

Financial, legal, and administrative audits

b)

Financial, performance, and audits with specific objectives

c)

Management audit, internal audit, and external audit

d)

Tax, financial, and asset audits

e)

Financial, investigative, and administrative audits

94.

Choose the one best answer. The purpose of a financial audit under Law No. 15 of 2004 is to…

a)

Assess financial efficiency

b)

Provide an opinion on the fairness of financial statements

c)

Determine the amount of state losses

d)

Evaluate the performance of government officials

e)

Calculate tax revenue

95.

Choose the one best answer. A performance audit aims to assess…

a)

The achievement level of political targets

b)

The efficiency, effectiveness, and economy of an activity

c)

Compliance with laws and regulations

d)

Administrative accuracy of financial statements

e)

Internal procedures of an institution

96.

Choose the one best answer. An audit with specific objectives is conducted to…

a)

Evaluate an institution’s financial statements

b)

Examine matters outside financial and performance audits

c)

Test the effectiveness of the annual budget

d)

Assess the performance of individual officials

e)

Audit the entire budgeting system

97.

Choose the one best answer. Audits are conducted based on national state-finance audit standards set by…

a)

The President

b)

The Minister of Finance

c)

BPK

d)

DPR

e)

BPKP

98.

Choose the one best answer. Auditors must keep audit results confidential before the audit report is submitted to…

a)

The President

b)

DPR/DPRD according to authority

c)

The Minister of Finance

d)

The public

e)

Mass media

99.

Choose the one best answer. If auditors find indications of a crime, they must report it to the authorized institution no later than…

a)

1 week

b)

1 month

c)

2 months

d)

3 months

e)

6 months

100.

Choose the one best answer. Audit results are presented in the form of…

a)

Audit Report (LHP)

b)

Financial Note

c)

Annual Audit Plan

d)

Evaluation Meeting

e)

Examiner’s Daily Log

101.

Choose the one best answer. BPK’s audit results are submitted to…

a)

The President, DPR, and DPD

b)

DPR, DPD, and DPRD

c)

DPR and BPKP

d)

The Minister of Finance

e)

The State Secretariat

102.

Choose the one best answer. Audited entities must follow up on BPK’s recommendations no later than…

a)

30 days after receipt

b)

60 days after receipt

c)

90 days after receipt

d)

6 months after receipt

e)

1 year after receipt

103.

Choose the one best answer. BPK monitors the implementation of follow-up actions to audit results and reports to…

a)

The President and DPR

b)

DPR and DPD

c)

DPR, DPD, and DPRD according to their authority

d)

The Ministry of Finance

e)

Judicial institutions

104.

Choose the one best answer. If an entity does not follow up on audit results, BPK may…

a)

Stop fund transfers

b)

Report it to the DPR or DPRD

c)

Directly impose administrative sanctions

d)

Revoke operational permits

e)

Submit the case to the Supreme Court

105.

Choose the one best answer. An auditor may be subject to criminal sanctions if…

a)

They do not follow up audit results

b)

They deliberately fail to report findings indicating a crime

c)

They announce results more quickly

d)

They change the opinion on financial statements

e)

They submit the report late

106.

Choose the one best answer. BPK’s audit report is…

a)

A state secret

b)

Open to the public after being submitted to DPR/DPRD

c)

For internal BPK use only

d)

Not allowed to be published at all

e)

Required to be announced every 6 months

107.

Choose the one best answer. Auditors must be independent, meaning…

a)

They do not receive direction from any party in carrying out their duties

b)

They always follow government policies

c)

They must consult with the relevant ministry

d)

They work under DPR’s control

e)

They only audit certain institutions

108.

Choose the one best answer. Audits may be conducted jointly with other state financial audit institutions based on…

a)

Law

b)

Interstate cooperation agreements

c)

Presidential approval

d)

DPR decision

e)

Directions from BPKP

109.

Choose the one best answer. Every auditor must sign…

a)

A performance agreement

b)

An independence statement

c)

An audit power-of-attorney

d)

An official assignment letter

e)

A travel order

110.

Choose the one best answer. Criminal provisions in Law No. 15 of 2004 are regulated in…

a)

Article 19

b)

Article 20

c)

Article 21

d)

Article 22

e)

Article 23

111.

Read each question carefully. Choose one correct answer. Law No. 1 of 2004 primarily regulates about…

a)

State Financial Audit

b)

Management and Accountability of State Finance

c)

State Treasury

d)

State Revenue and Expenditure Budget

e)

Government Accounting

112.

Read each question carefully. Choose one correct answer. The main objective of the provisions in Law No. 1 of 2004 is to…

a)

Organize the preparation of the state and regional budgets

b)

Ensure orderly management and accountability of state finance

c)

Set government accounting standards

d)

Supervise audit institutions

e)

Regulate the national taxation system

113.

Read each question carefully. Choose one correct answer. The term “state treasury” refers to…

a)

All activities of regional financial management

b)

Management and accountability of state finances, including investments and state assets

c)

Collection of central and regional taxes

d)

Management of state-owned enterprise assets

e)

Supervision of the use of public funds

114.

Read each question carefully. Choose one correct answer. The official authorized and responsible as the State General Treasurer (BUN) is…

a)

The President

b)

The Minister of Finance

c)

The Head of the Audit Board (BPK)

d)

The Governor of Bank Indonesia

e)

The Speaker of the House (DPR)

115.

Read each question carefully. Choose one correct answer. The proxy of the State General Treasurer (Kuasa BUN) is appointed by…

a)

The House of Representatives (DPR)

b)

The Minister of Finance

c)

The President

d)

The Minister of Home Affairs

e)

The Audit Board (BPK)

116.

Read each question carefully. Choose one correct answer. A treasurer is an official tasked to…

a)

Prepare the annual financial report

b)

Receive, keep, pay, and/or deliver state money or valuable securities

c)

Assess state assets

d)

Set budget ceilings

e)

Conduct internal audits

117.

Read each question carefully. Choose one correct answer. An official who has the authority to use the budget is called…

a)

Expenditure Treasurer

b)

Proxy of Budget User (KPA)

c)

Budget User (PA)

d)

Budget Responsible Officer

e)

Commitment-Making Official

118.

Read each question carefully. Choose one correct answer. A Budget User (PA) is formally and materially responsible for…

a)

Implementation of activities

b)

Achievement of activity outputs

c)

Use of the state budget

d)

Institutional administrative management

e)

Financial supervision

119.

Read each question carefully. Choose one correct answer. All state receipts and expenditures are conducted through accounts at…

a)

BPKP

b)

BPK

c)

Bank Indonesia

d)

Government-owned private banks

e)

Deposit Insurance Corporation

120.

Read each question carefully. Choose one correct answer. For the safekeeping of state funds, the Minister of Finance may appoint…

a)

Bank Indonesia and/or other banks

b)

State-owned and regional-owned enterprises

c)

Technical ministries

d)

Regional tax offices

e)

Private national companies

121.

Read each question carefully. Choose one correct answer. The Expenditure Treasurer is responsible to…

a)

The President

b)

The Minister of Finance

c)

The Budget User (PA)

d)

The House of Representatives (DPR)

e)

The Audit Board (BPK)

122.

Read each question carefully. Choose one correct answer. State wealth controlled and/or managed by the government is called…

a)

Public Assets

b)

State-Owned Goods (BMN)

c)

National Wealth

d)

Government Funds

e)

State Investment

123.

Read each question carefully. Choose one correct answer. State-Owned Goods (BMN) that are not used for principal duties and functions may be…

a)

Granted, sold, or leased in accordance with regulations

b)

Removed from the asset list without due process

c)

Directly given to social institutions

d)

Made into government loans

e)

Converted into public debt

124.

Read each question carefully. Choose one correct answer. The write-off of state receivables is carried out by…

a)

The President

b)

The House of Representatives (DPR)

c)

The Minister of Finance

d)

The Audit Board (BPK)

e)

State-Owned Enterprises (BUMN)

125.

Read each question carefully. Choose one correct answer. Every official managing state finances is responsible…

a)

Collectively

b)

Personally and by position

c)

Functionally

d)

Administratively

e)

Temporarily

126.

Read each question carefully. Choose one correct answer. An official who is negligent or violates state financial management provisions may be subject to…

a)

Administrative reprimand

b)

Disciplinary, civil, or criminal sanctions

c)

Allowance reductions

d)

Temporary suspension

e)

Non-financial actions

127.

Read each question carefully. Choose one correct answer. All state wealth managed by SOEs/ROEs (BUMN/BUMD) is included in the definition of…

a)

Public assets

b)

State finance

c)

Regional wealth

d)

Investment funds

e)

Business income

128.

Read each question carefully. Choose one correct answer. Administration of state finance must use…

a)

A manual cash system

b)

An integrated state treasury and budget system

c)

Each ministry’s internal system

d)

Manual records at each unit

e)

A paper-based document system

129.

Read each question carefully. Choose one correct answer. The financial accountability report is prepared by…

a)

The President

b)

The Minister of Finance

c)

The Audit Board (BPK)

d)

The House of Representatives (DPR)

e)

The Secretaries General of each ministry

130.

Read each question carefully. Choose one correct answer. The criminal provisions in Law No. 1 of 2004 apply to…

a)

Negligent civil servants

b)

Officials who intentionally commit violations in managing state finance

c)

Internal auditors

d)

Regional heads

e)

Contract employees

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