PROPOSED AUDITOR COMPETENCY DEVELOPMENT PROGRAM AT REGIONAL INSPECTORATE OF BATAM CITY
Regional Inspectorate is a government agency and part of the Government Internal Supervisory Apparatus (APIP) which have a strategic role and works as a regional supervisory agency. By comparing supervisory performance with annually targets, found the fact that performance of Regional Inspectorat...
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| Format: | Theses |
| Language: | Indonesia |
| Subjects: | |
| Online Access: | https://digilib.itb.ac.id/gdl/view/70039 |
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| Institution: | Institut Teknologi Bandung |
| Language: | Indonesia |
| Summary: | Regional Inspectorate is a government agency and part of the Government Internal
Supervisory Apparatus (APIP) which have a strategic role and works as a regional
supervisory agency. By comparing supervisory performance with annually targets, found
the fact that performance of Regional Inspectorate of Batam City from 2018-2020 was not
achieve the target. Based on the analysis using the Ishikawa Diagram, this study finds that
the root cause of not achieving performance is "manpower" which is closely related to
auditor competence and therefore this thesis focus on providing solutions of developing
Auditor competency at Regional Inspectorate of Batam City.
First step is assessed existing auditor competencies by using Cognitive, Psychomotor, and
Affective Domain tools in Taxonomy Bloom theory refers to Regulation of the Head of
Financial and Development Supervisory Board Number PER-211/K/JF/2010 concerning
Auditor Competency Standards. This assessment is only carried out for the positions of
Skilled Auditor, Junior Auditor and Senior Auditor used Supervisory Assessment
Technique. The results of the assessment are used to identify the Competency Gap to get a
picture of the competence of the auditors who have reached the standards and competencies
that need to be developed.
As result, Skilled Auditor has met the standards for the cognitive, psychomotor, and
affective domains, while the Junior Auditor and Senior Auditor have gap competency in
the cognitive domain. Based the assessment result, next step is to compile an Individual
Competency Development Mapping and this document becomes an auditor competency
blueprint that used as a database for long-term planning competency improvement and
implementation of auditor competency development training. Lastly, management must
monitor realization of training implementation from planning, budgeting, implementation,
and results processes. |
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