Competency assessment in fraud detection at BPK: Challenges and enhancements

Dadang Sukma () and Ratna Wardhani ()

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2025, vol. 11, issue 1, 105-121

Abstract: Public concerns have been raised regarding the audits conducted by the Audit Board of the Republic of Indonesia (Badan Pemeriksa Keuangan or BPK), the supreme audit institution, which often issues unqualified opinions despite the increasing number of corruption cases. Internally, BPK recognizes this issue as a critical risk that must be mitigated to preserve public trust. BPK must maintain its competence and safeguard public funds. This case evaluates auditors’ competency levels, identifies internal factors supporting their competence, and examines BPK’s initiatives for improving fraud detection skills. Using survey, interview, and document review data, this case study assesses competency according to BPK standards. It investigates internal factors through the auditor's code of ethics and reviews performance reports to evaluate fraud detection skills. Our study finds that BPK auditors possess strong fraud detection skills. Second, the key internal factors strengthening fraud detection include competence and professional due care. Third, BPK has introduced limited education, training, and CFE/CFrA certification policies. Senior fraud detection auditors report feeling more competent due to their increased training, experience, and access to certifications. This study employs novel internal standards, self-assessment surveys, and interviews to analyze fraud detection proficiency.

Keywords: fraud; competency; BPK; audit; code of ethics (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
https://jurnal.bpk.go.id/TAKEN/article/view/1913 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bsa:jtaken:v:11:y:2025:i:1:p:105-121:id:1913

Access Statistics for this article

More articles in Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara from Badan Pemeriksa Keuangan Republik Indonesia
Bibliographic data for series maintained by Dr. Selvia Vivi Devianti ().