PROPOSED AUDITOR COMPETENCY DEVELOPMENT PROGRAM AT REGIONAL INSPECTORATE OF BATAM CITY

• Main Author: Sari, Rizka
• Format: Theses
• Language: Indonesia
• Subjects: Manajemen umum
• Online Access: https://digilib.itb.ac.id/gdl/view/70039
• Institution: Institut Teknologi Bandung

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.