Research Article
External Auditing in Improving Straightforwardness and Responsibility for The Sustainable Development Goals
@INPROCEEDINGS{10.4108/eai.15-9-2021.2315251, author={Septiana Dwiputrianti and Widya Nugraha}, title={External Auditing in Improving Straightforwardness and Responsibility for The Sustainable Development Goals}, proceedings={Proceedings of the Third International Conference Administration Science, ICAS 2021, September 15 2021, Bandung, Indonesia}, publisher={EAI}, proceedings_a={ICAS}, year={2022}, month={1}, keywords={external auditing transparency public accountability audit sdg’s}, doi={10.4108/eai.15-9-2021.2315251} }- Septiana Dwiputrianti
Widya Nugraha
Year: 2022
External Auditing in Improving Straightforwardness and Responsibility for The Sustainable Development Goals
ICAS
EAI
DOI: 10.4108/eai.15-9-2021.2315251
Abstract
Indonesian Supreme Audit Institution (ISAI/BPK) is currently examining the auditing implementation of Sustainable Development Goals (SDGs). BPK is one of the SAIs that has moved forward regarding the SDGs audit among other members of the International Organization of Supreme Audit Institution (INTOSAI). Unfortunately, the definition of the SDGs audit has not been mutually agreed upon. BPK also gave an example that in the SDGs preparedness audit, BPK used GIS and Gephi to assist the audit in deepening the root cause by using GIS to determine the right sample and using network analysis to prove hypotheses about expenditure realization that still needed to be improved in terms of quality. This study contributed to an understanding of how to communicate the SDGs audit at this stage, and how BPK plays a part in carrying out its work of supporting the goals of the state by utilizing a comprehensive SDGs audit model.
