Lingkungan Pengendalian

COSO IC Integrated Framework

Integrated Framework

Salah satu komponen pertama dari kerangka COSO Internal Control Integrated Framework adalah Pengendalian Lingkungan. Lingkungan Pengendalian dapat diartikan sebagai tone of organization. Pengendalian Lingkungan ini menjadi bagian terpenting dari unsur-unsur yang ada. Untuk download COSO integrated Framework, klik link berikut.

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Unsur Pengendalian Intern
Penilaian Risiko
  • Identifikasi Risiko atas 'Kebangkrutan Pemda'

    Banda Aceh, Kompas - Kebangkrutan anggaran di sejumlah kabupaten dan kota di Provinsi Nanggroe Aceh Darussalam disebabkan tiga hal, yaitu terlalu gemuknya birokrasi, mismanajemen, dan tekanan politik lokal. Pada saat yang sama, daerah-daerah gagal meningkatkan pendapatan asli daerah untuk menutup kebutuhan anggarannya. Tak mengherankan, banyak daerah yang berutang kepada pihak ketiga karena keuangan mereka bangkrut. (Cetak.Kompas.com, 29 Maret 2011).

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Strong Public Support

The press plays an active role in publishing examples of corrupt cases involving senior civil servants or politicians, and in providing complete details of the offences and punishment meted out. This both informs the public about the consequences ofcorruption, as well as fosters a climate that is less tolerant of corruption.

There is also strong public support against corruption because of their confidencein the CPIB to deal fairly, thoroughly and confidentially with the complaints they lodgewith the CPIB. The public believes they will receive a fair and impartial hearing, and willbe protected from harassment and retaliation. It is a trust very difficult to regain if lost.This in itself is a check on the CPIB to always act in a way which reinforces, rather thandetracts, from public trust.

I have described the past and the present concerning corruption in the CivilService. Allow me now to turn to the future. The first question must be: What will thefuture be like? As I mentioned early in this address,

  • It is a future of a more demanding and critical public, an external environmentmore fluid and less predictable, a world more linked up by InformationTechnology yet more competitive as states drive for talent, investments andmarkets.
  • It is a future not only of change, but of change at an increasing pace.
  • It is a future of information, but information so voluminous and overwhelmingthat the problem is extracting the most relevant and putting them together in a way which allows good decisions to be made.
  • It is a future of opportunity, but opportunity so many and varied that thedifficulty is sorting out what opportunities to pursue and what to leave alone.
  • It is a future of market economies, where more than ever before the privatesector must be an engine of growth, yet their capacity to move fast and moveright must depend on a public service which facilitates rather than controls.
  • It is a future of uncertainty and unpredictability, yet we must find a way to be intime for such a future.

Dr Jon Quah (Bureaucratic Corruption in the ASEAN Countries: A ComparativeAnalysis of their Anti-Corruption Strategies, 1982)

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Requirements

Kegiatan Pengendalian

Gambaru (bukan gambar unik)

Iseng-iseng searching gambaru..eh dapetnya gambar unik, bukan ini yang saya cari. Judul Artikel Japanesse Gambaru yang ditulis oleh © Joseph S. Spence, Sr., pada tanggal 16 agustus 2009 di ezinearticles.com ini kembali ramai dibicarakan orang pasca musibah gempa dan tsunami di Sendai Jepang, Jumat, 11 Maret 2011.

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Informasi dan komunikasi

Whistle Blower

Whistle blower's System yang dikembangkan oleh KPK, sudah diatur juga bagi aparatur internal masing-masing instansi pemerintah. Perhatikan pada daftar uji PP 60 tahun 2008 tentang Sistem Pengendalian Intern Pemerintah (SPIP) berikut:

  • Pegawai mengetahui adanya saluran komunikasi informal atau terpisah yang bisa berfungsi apabila jalur informasi normal gagal digunakan.
  • Pegawai mengetahui adanya jaminan tidak akan ada tindakan ‘balas dendam’ (reprisal) jika melaporkan informasi yang negatif, perilaku yang tidak benar, atau penyimpangan.

Jadi tinggal bagaimana kita mengimplementasikannya.

Daftar Uji Selengkapnya dapat dilihat pada  link berikut ini.

Pemantauan

Inpres 4 Tahun 2011 tentang Percepatan Peningkatan Kualitas Akuntabilitas Keuangan Negara

Instruksi Kepada: Menteri Kabinet Indonesi Bersatu II, Sekretaris Kabinet, Kepala Unit Kerja Presiden Bidang Pengawasan dan Pengendalian Pembangunan, Kapolri, Jaksa Agung, Panglima TNI, Kepala Lembaga Pemerintah Non Kementerian, Pimpinan Kesekretariatan Lembaga Negara, Para Gubernur, Para Bupati/Walikota.

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