konsep pmp bpk 2014
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8/15/2019 Konsep PMP BPK 2014
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2014
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KEPUTUSAN BADAN PEMERIKSA KEUANGAN
NOMOR … / K / I-XIII.2 / … / 2014
PEDOMAN MANAJEMEN
PEMERIKSAAN
BADAN PEMERIKSA KEUANGANREPUBLIK INDONESIA
2014
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KEPUTUSAN BADAN PEMERIKSA KEUANGAN
REPUBLIK INDONESIA
NOMOR: … / K / I-XIII.2 / … / 2014
TENTANG
PEDOMANMANAJEMEN PEMERIKSAAN
BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA
Menim!n" # !. !$%! &!'!m (!n")! memen*$i )e+en+*!n
Pe(!+*(!n B!&!n Peme(i),! Ke*!n"!n Nm( 1
T!$*n 200 +en+!n" en""*n!!n S+!n&!(
Peme(i),!!n Ke*!n"!n Ne"!(! SPKN B!&!n
Peme(i),! Ke*!n"!n e('* memi'i)i ,*!+* Pe&m!n
M!n!3emen Peme(i),!!n PMP !n" &!!+ &i"*n!)!n
,e!"!i !5*!n !"i !(! eme(i),! &!'!m
me'!),!n!)!n +*"!, eme(i),!!n6
. !$%! PMP !n" +e'!$ &i+e+!)!n e(&!,!()!n S*(!+
Ke*+*,!n B!&!n Peme(i),! Ke*!n"!n Nm( 1/K/I-
XIII.2/2/2007 &i!n""! +i&!) ,e,*!i '!"i &en"!n
e()em!n"!n ("!ni,!,i &!n Pe(!+*(!n Pe(*n&!n"-
Un&!n"!n !n" e('!)* ,!!+ ini &!n 'e$ ,e! i+*
&i!n&!n" e('* menem*(n!)!n &!n mene+!)!n
Pe&m!n M!n!3emen Peme(i),!!n !n" ,e,*!i
e()em!n"!n ,!!+ ini.
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Men"in"!+ # 1. Pe(!+*(!n B!&!n Peme(i),! Ke*!n"!n Nm( 1
T!$*n 200 +en+!n" S+!n&!( Peme(i),!!n Ke*!n"!n
Ne"!(! Lem!(!n Ne"!(! Re*'i) In&ne,i! T!$*n
200 Nm( 42 T!m!$!n Lem!(!n Ne"!(! Re*'i)
In&ne,i! T!$*n 200 Nm( 406
2. Ke*+*,!n B!&!n Peme(i),! Ke*!n"!n Re*'i)
In&ne,i! Nm( 08/K/I-XIII.2//2007 +en+!n" Pe+*n3*)
Pe'!),!n!!n T!+! 9!(! Pen*,*n!n !+!*
Penem*(n!!n Pe&m!n Peme(i),!!n &!n Nn
Peme(i),!!n6
:. S*(!+ Ke*+*,!n Ke+*! B!&!n Peme(i),! Ke*!n"!n
Nm( 1;/SK/K/1871 +en+!n" Pen"!+*(!n
Pen!n&!+!n"!n!n S*(!+-S*(!+ Ke*+*,!n D!'!m
Lin")*n"!n B!&!n Peme(i),! Ke*!n"!n6
4. S*(!+ Ke*+*,!n B!&!n Peme(i),! Ke*!n"!n Nm(
:1/SK/I- <III.:/7/200= +!n""!' :1 A"*,+*, 200= +en+!n"
T!+! 9!(! Pemen+*)!n Pe(!+*(!n Ke*+*,!n &!n
N!,)!$ Din!, P!&! B!&!n Peme(i),! Ke*!n"!n
Re*'i) In&ne,i!6
;. Ke*+*,!n B!&!n Peme(i),! Ke*!n"!n Nm( :8/K/I-
<III.://200 +!n""!' 1: J*'i 200 +en+!n" O("!ni,!,i &!n
T!+! Ke(3! Pe'!),!n! B!&!n Peme(i),! Ke*!n"!n
Re*'i) In&ne,i!6
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MEMUTUSKAN
Menet!"n : KEPUTUSAN BADAN PEMERIKSA KEUANGAN
TENTANG PEDOMAN MANAJEMEN PEMERIKSAAN.
PERTAMA # Mene+!)!n &!n meme('!)*)!n Pe&m!n M!n!3emen
Peme(i),!!n PMP &en"!n ,i,+em!+i)! ,e!"!i e(i)*+#
KEDUA
,e!"!im!n! +e(5!n+*m &!'!m '!mi(!n &!n me(*!)!n
!"i!n !n" +i&!) +e(i,!$)!n &!(i Ke*+*,!n ini.
KETIGA # Pe(!i)!n &!n en3e'!,!n 'ei$ '!n3*+ !+!, ,*,+!n,i PMP
!)!n &i!+*( 'e$ Ke!'! Di(e)+(!+ U+!m! Re>!n" ,e+e'!$
men&!!+ e(+im!n"!n &!(i !(! A*&i+!m! Ke*!n"!n
Ne"!(! AKN.
KEEMPAT # Den"!n e('!)*n! Ke*+*,!n ini m!)! S*(!+ Ke*+*,!n
B!&!n Peme(i),! Ke*!n"!n Nm( 1/K/I-XIII.2/2/2007+!n""!' 18 ?e(*!(i 2007 +en+!n" P!n&*!n M!n!3emen
Peme(i),!!n B!&!n Peme(i),! Ke*!n"!n Re*'i)
In&ne,i! &i5!*+ &!n &in!+!)!n +i&!) e('!)*.
KELIMA # Ke*+*,!n ini e('!)* ,e3!) +!n""!' &i+e+!)!n.
BAB I # PENDA@ULUAN
BAB II # PEREN9ANAAN PEMERIKSAAN
BAB III # PELAKSANAAN PEMERIKSAAN
BAB I< # PELAPORAN PEMERIKSAAN
BAB < # SUPLEMEN PMP
BAB <I # PENUTUP
# Pe&m!n M!n!3emen Peme(i),!!n PMP !&!'!$
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D#tet!"n $# : J"%t
P$ tn&&' : 2014
BADAN PEMERIKSA KEUANGANREPUBLIK INDONESIA
AKIL KETUA KETUA
@!,!n Bi,(i @!&i Pe(nm
T!m!$!n Ke*+*,!n ini &i,!m!i)!n )e!&!#
1. P!(! !n""+!
2. P!(! Pe3!!+ E,e'n I ,!m!i &en"!n I<.
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Pe&m!n M!n!3emen Peme(i),!!nD!+!( I,i
DAFTAR ISI
Halaman
DAFTAR ISI
DAFTAR TABEL
DAFTAR GAMBAR
BAB I PENDAHULUAN
A. Latar Belakan
B. T!"!an PMP#. Link!$
PMP
D. %e&!&!kan PMP
E. H!'!nan PMP &enan PMPPKON SE P
F. Si(tem Penen&alian M!t! &an Pen"aminanM!t!
G. )rani(a(i Pemerik(aan
H. Sikl!( Pemerik(aanI. Per'e&aan &enan PMP 200*
+. Si(tematika PMP
BAB II PEREN#ANAAN PEMERI%SAAN
A. Link!$
B. Pi,ak-$i,ak Terkait &alam PerenanaanPemerik(aan
#. Mekani(me Perenanaan Pemerik(aan
D. Si(tem Mana"emen M!t! /SMM
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BAB III PELA%SANAAN PEMERI%SAAN
A. Link!$
B. Pi,ak-$i,ak Terkait &alam Pelak(anaan
Pemerik(aan#. Mekani(me Pelak(anaan Pemerik(aan
D. Si(tem Mana"emen M!t!
BAB I PELAP)RAN PEMERI%SAAN
A. Link!$
B. Pi,ak-$i,ak Terkait &alam Pela$ranPemerik(aan
#. Mekani(me Pela$ran Pemerik(aan
D. Ik,ti(ar Ha(il Pemerik(aan Seme(ter/IHPS E. Tin&ak Lan"!t Ha(il Pemerik(aan
F. Si(tem Mana"emen MKON SE
P !t! /SMM BAB SUPLEMEN PMP
A. Pemerik(aan Interim
B. Pemerik(aan Tematik
#. Pemerik(aan )n #all
D. Peman3aatan %AP an Beker"a Unt!k Dan
Ata( Nama BP% E. Pen!naan Tenaa A,li
F. Pen&a$at &an %n(!lta(i H!k!m
BAB I PENUTUP
GL)SARIUM PMP
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Pe&m!n M!n!3emen Peme(i),!!nD!+!( T!e'
DAFTAR TABEL
1.1. Per'e&aan PMP 200* &an PMPRe5i(i
2.1. SMM Perenanaan Pemerik(aan
6.1. SMM Pelak(anaan Pemerik(aan
4.1. SMM Pelak(anaan Pemerik(aan
7.1. SMM Perenanaan Pemerik(aan Tematik
7.2. SMM Pelak(anaan Pemerik(aan Tematik
7.6. SMM Pelak(anaan Pemerik(aan
Tematik
Halaman
KON SE P
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Pe&m!n M!n!3emen Peme(i),!!nD!+!( G!m!(
DAFTAR GAMBAR
1.1. %e&!&!kan PMP &alam )rani(a(i BP%Halaman
1.2. %eterkaitan PMP &an PMPP
2.1. Baan al!r Perenanaan Pemerik(aan
6.1. Baan al!r Pelak(anaan Pemerik(aan
4.1. Baan al!r Pela$ran Pemerik(aan
KON SE P
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Pe&man Mana"emenPemerik(aan
BAB IPENDAHULUAN
A. Latar Belakan
01 BPK ,e!"!i 'em!"! eme(i),! !n" e!, &!n m!n&i(i
memi'i)i e(!n!n &!n )e&*&*)!n !n" ,+(!+e"i, &!'!m
men"!%!' en"e''!!n &!n +!n""*n" 3!%! )e*!n"!n
ne"!(!. Pe(!n!n &!n )e&*&*)!n +e(,e*+ me(*!)!n ,*!+*
m!n&!+ !n" &i!m!n!+)!n &!'!m UUD 184; !n"
&ie()*!+ &en"!n Un&!n"-Un&!n" UU Nm( 1; T!$*n2004 +en+!n" Peme(i),!!n Pen"e''!!n &!n T!n""*n"
J!%! Ke*!n"!n Ne"!(! &!n UU Nm( 1; T!$*n 200=
+en+!n" B!&!n Peme(i),! Ke*!n"!n.
Perkembangandan perubahan
peraturan perundang-
undangan
02 S!'!$ ,!+* e'!),!n!!n UU Nm( 1; T!$*n 2004 &!n SPKN sebagai panduan
Nm( 1; T!$*n 200=B!&!nKON SE P
Peme(i),! Ke*!n"!n
Re*'i) In&ne,i! BPK +e'!$ mene+!)!n S+!n&!(
Peme(i),!!n Ke*!n"!n Ne"!(! SPKN &!'!m Pe(!+*(!n
BPK Nm( 1 T!$*n 200. SPKN +e(,e*+ me(*!)!n
en""!n+i S+!n&!( A*&i+ Peme(in+!$!n SAP !n"
&i+e+!)!n BPK +!$*n 200;. SPKN mem*!+ e(,!(!+!n
(e,in!' eme(i),! m*+* e'!),!n!!n eme(i),!!n
&!n e(,!(!+!n '!(!n eme(i),!!n !n" (e,in!'.Pe'!),!n!!n SPKN !)!n &!!+ men&*)*n" enin")!+!n
m*+* en"e''!!n &!n +!n""*n" 3!%! )e*!n"!n ne"!(!
,e(+! en"!mi'!n )e*+*,!n Pene'en""!(!.
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
0: Un+*) me'!),!n!)!n eme(i),!!n ,e,*!i &en"!n SPKN
BPK meme('*)!n ,*!+* m!n!3emen eme(i),!!n !n"
men&*)*n" ee)+i>i+!, e'!),!n!!n SPKN. BPK +e'!$
mene+!)!n P!n&*!n M!n!3emen Peme(i),!!n PMP
PMP 2008 perludisempurnakan
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#. Link!$ PMP
0 PMP e(i,i (,e&*( en"e''!!n eme(i),!!n !n"
&i,e(+!i &en"!n (m*'i( 5!+!+!n en+*) '!(!n !n"
&i$!,i')!n. P(,e&*( +e(,e*+ &im*'!i &!(i e(en5!n!!n
e'!),!n!!n &!n e'!(!n eme(i),!!n !n" &i'en")!i
&en"!n ,i,+em m!n!3emen m*+* CMS &!n &)*men+!,i
&!'!m ,e+i! +!$!!nn!. Lin")* !$!,!n PMP ,e5!(!
(in5i !&!'!$ ,e!"!i e(i)*+.
1. Pe(en5!n!!n Peme(i),!!n
2. Pe'!),!n!!n Peme(i),!!n
:. Pe'!(!n Peme(i),!!n
4. S*'emen PMP !n" men"!+*( men"en!i Peme(i),!!n
In+e(im/Pen&!$*'*!n Peme(i),!!n Tem!+i)
Peme(i),!!n On Call, Pem!n!!+!n KAP !n" Be)e(3!
Lingkup PMP
KON SE P
Un+*) D!n A+!, N!m! BPK Pen""*n!!n Ten!"! A$'i
,e(+! Pen&!!+ &!n Kn,*'+!,i @*)*m &!'!m T!$!!n
Peme(i),!!n.
07 Pe(e&!!n 'in")* PMP 2014 &en"!n PMP 2007 +e('e+!)
!&! emi,!$!n (,e, *+!m! eme(i),!!n &en"!n
(,e, en*n3!n" eme(i),!!n. P(,e, en*n3!n"
eme(i),!!n &i!+*( &!'!m ,*!+* e&m!n +e(i,!$ !n"
&i,e*+ &en"!n Pe&m!n M!n!3emen Pen*n3!n"
Peme(i),!!n PMPP. PMPP me(*!)!n en"!+*(!n
en"e''!!n eme(i),!!n !n" +i&!) ,e'!'* +e()!i+ '!n",*n"
&en"!n (,e, eme(i),!!n !n" men"$!,i')!n L@P.
PMPP &ie('*)!n *n+*) meme(i)!n ni'!i +!m!$ +e($!&!
eme(i),!!n !+!* men"!+*( en"e''!!n (,e, !n"
+e()!i+ &en"!n )e%en!n"!n BPK '!in. PMPP +e(,e*+
Perbedaan PMP 201 dengan
PMP 2008
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men5!)*#
1. Pe(en5!n!!n S+(!+e"i, Peme(i),!!n6
2. E>!'*!,i Peme(i),!!n ex post 6
:. Pem!n+!*!n L!(!n @!,i' Peme(i),!!n &en"!n Un,*(
Pi&!n!6
4. Pem!n+!*!n Tin&!) L!n3*+ @!,i' Peme(i),!!n6
;. Pen*,*n!n Pen&!!+ BPK Pe(+im!n"!n BPK &!n
E>!'*!,i BPK +e($!&! $!,i' eme(i),!!n !n"
&i'!)*)!n 'e$ KAP e(&!,!()!n )e+en+*!n e(*n&!n"-
*n&!n"!n6
=. Pen"e''!!n Ke(*"i!n Ne"!(!/D!e(!$.
D. %e&!&!kan PMP
08 PMP ,e!"!i e&m!n en"e''!!n eme(i),!!n &i,*,*nKON SEP
,e!"!i en+*) e(!,in!'i,!,i &!(i (in,i-(in,i SPKN
&en"!n meme($!+i)!n m!n&!+ e(!+*(!n e(*n&!n"-
*n&!n"!n ,+!n&!( in+e(n!,in!' &!n (!)+i) +e(!i). PMP
&i"*n!)!n &!'!m )e(!n")! ("!ni,!,i BPK ,e!"!i !5*!n
en*,*n!n e+*n3*) e'!),!n!!n &!n e+*n3*) +e)ni,
eme(i),!!n. Ke+e()!i+!n PMP &en"!n m!n&!+ e(!+*(!n
BPK &!n e&m!n eme(i),!!n '!in !n" &i+e+!)!n BPK
&!!+ &i'i$!+ ,e!"!i e(i)*+.
PMP dan peraturan
perundang-
undangan
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G!m!( 1.1
Ke&*&*)!n PMP &!'!m O("!ni,!,i BPK
Piramidakedudukan PMPdalam organisasi
!PK
%&eEtik
SP%M
SP% N
PMP
PMPP
Pet!n"!k Pelak(anaanPe&man
NnPemerik(aan
Pet!n"!k Tekni(Pr(e&!r
)$era(i2nal
Stan&ar 8 In(tr!k(i%er"a
E. H!'!nan PMP &enan PMPP
10 Pen"!+*(!n &!'!m PMP +i&!) &KO!N SE P !+
&ii,!$)!n &en"!n en"!+*(!n !n" +e(&!!+ &!'!m
PMPP. D!'!m e'!),!n!!nn! PMP m*'!i &!(i +!$!
e(en5!n!!n e'!),!n!!n &!n e'!(!n &!!+ men3!&i
m!,*)!n !+!* meme(i)!n )e'*!(!n !"i en"!+*(!n
PMPP.
Pe(en5!n!!n eme(i),!!n &!'!m PMP &!!+ &i$**n")!n
&en"!n Pe(en5!n!!n S+(!+e"i, Peme(i),!!n. P(,e,
eme(i),!!n &!!+ men3!&i 3e) e>!'*!,i eme(i),!!n
!n" &i'!)*)!n 'e$ Di(e)+(!+ EPP I+!m! &!n Tim Peer
Review . Pe'!(!n $!,i' eme(i),!!n &!!+ &i)!i+)!n
&en"!n en"!+*(!n em!n+!*!n '!(!n $!,i' eme(i),!!n&en"!n *n,*( i&!n! &!n +in&!) '!n3*+ $!,i' eme(i),!!n.
eme(i),
!!n &!!
3*"!
men3!&i
&!,!(
*n+*)
en"e''!
!n
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Keterkaitan antara PMP dan PMPP
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)e(*"i!n ne"!(! &!n &!e(!$ ,e(+! en"!+*(!n e>!'*!,i
eme(i),!!n 'e$ KAP e(&!,!()!n Un&!n"-Un&!n".
11 Ke+e()!i+!n !n+!(! PMP &en"!n PMPP &!!+ &i'i$!+ !&!
"!m!( e(i)*+.
Keterkaitan antara
PMP denganPMPP
- Pe%en(nn
- Pe'")nn
- Pe'!*%n
KON SE P
F. Si(tem Penen&alian &an Pen"aminan M!t!
12 PMP 2007 e'*m mene(!)!n ,e5!(! 'en")! &!n
,i,+em!+i, men"en!i ,i,+em m!n!3emen m*+* SMM.
SMM !(* &i)em!n")!n &!n &i+e(!)!n ,e+e'!$ PMP
2007 &i+e(i+)!n !i+* &en"!n &i)e'*!()!nn! Si,+em
Peme('e$!n Ke!)in!n M*+* SPKM !&! +!$*n 2008.
P!&! PMP Re>i,i e'em!"!!n SPKM !n" +e(&i(i &!(i
*n,*( en"en&!'i!n m*+* quality control &!n en3!min!n
Perbedaan PMP"e#isi dengan
PMP 2008
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m*+* quality assurance men3!&i !"i!n !n" +i&!)
+e(i,!$)!n &!'!m (,e, eme(i),!!n.
Pen"en&!'i!n m*+* &i'!)*)!n &en"!n +*3*!n mem!,+i)!n
!$%! eme(i),!!n +e'!$ &i'!)*)!n &en"!n mem!+*$i
,+!n&!( (e,i ,e(+! )e+en+*!n $*)*m &!n e(!+*(!n !n"
e('!)* &!n '!(!n $!,i' eme(i),!!n !n" &i+e(i+)!n
+e'!$ ,e,*!i &en"!n )n&i,in!. Pen"en&!'i!n m*+* !)!n
men3!min !$%! ,e'*(*$ +!$!!n !*&i+ &i'!),!n!)!n +e!+
%!)+* ,e5!(! )m(e$en,i +e(&)*men+!,i ,e5!(!
mem!&!i &i'!),!n!)!n &!n &i(e>i* 'e$ eme(i),! !n"
)me+en &!n e(&!,!()!n !&! professional judgment
!n" !i).
1: P?P ,e5!(! e(3en3!n" e(+!n""*n" 3!%! me'!),!n!)!n
en"en&!'i!n m*+* m*'!i Ke+*! Tim Pen"en&!'i Te)ni,
&!n Pen"en&!'i M*+* !&! ,!!+ +!$! eme(i),!!n
$anggung %a&abP'P
KON SE P
,ee'*m '!(!n eme(i),!!n &i+e(i+)!n ex ante !n"
mem!,+i)!n eme(i),!!n +e'!$ ,e,*!i &en"!n ,+!n&!(
eme(i),!!n &!n )e+en+*!n !n" e('!)*. P(,e, +e(,e*+
&i'!)*)!n ,e5!(! hot review 'e$ +im eme(i),!!n !n"
e(,!n")*+!n !+!* &i'!)*)!n 'e$ +im '!in ,e5!(! cross
review .
Ke+*! Tim e(+!n""*n"3!%! me'!),!n!)!n en"en&!'i!n
,e5!(! in+en,i )e!&! An""+! Tim e(&!,!()!n P("(!m
Ke(3! Pe((!n"!n PKP ,e,*!i &en"!n (m!+ !n" +e'!$
&i+e+!)!n. Pen"en&!'i Te)ni, e(+!n""*n"3!%!
me'!),!n!)!n en"en&!'i!n +e)ni, !+!, +im eme(i),!
e(&!,!()!n &en"!n P("(!m Peme(i),!!n !n" +e'!$
&i+e+!)!n ,e,*!i (m!+ !n" +e'!$ &i+e+!)!n. Pen"en&!'i
M*+* e(+!n""*n"3!%! me'!),!n!)!n en"en&!'i!n !+!,
+!$!!n eme(i),!!n !n" mem!,+i)!n +e'!$ ,e,*!i
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&en"!n SPKN ,e,*!i &en"!n (m!+ !n" +e'!$ &i+e+!)!n.
14 Pe3!!+ S+(*)+*(!' Peme(i),!!n PSP ,e5!(! e(3en3!n"
e(+!n""*n" 3!%! me'!),!n!)!n en3!min!n m*+* !n"
me'i!+)!n PSP !&! ,!!+ +!$! eme(i),!!n ,ee'*m
'!(!n eme(i),!!n &i+e(i+)!n ex ante !n"
mem!,+i)!n en"en&!'i!n m*+* +e'!$ &i'!),!n!)!n 'e$
P?P ,e5!(! e(3en3!n" +e'!$ ,e,*!i &en"!n ,+!n&!(
eme(i),!!n &!n )e+en+*!n !n" e('!)*. P(,e, +e(,e*+
&i'!)*)!n men3!&i &!,!( PTP men!n&!+!n"!ni S*(!+
Ke'*!( !&! ,e+i! L!(!n @!,i' Peme(i),!!n BPK.
$anggung %a&abPSP
G. )rani(a(i Pemerik(aan
1; Un+*) mene'en""!(!)!n en"e''!!n eme(i),!!n
&ie('*)!n en"!+*(!n ("!ni,!,i eme(i),!!n !n" +e(&i(i
&!(i Peme(i T*"!, Peme(i),!!n PTP Pe3!!+ S+(*)+*(!'
(rganisasi pemeriksaan
Peme(i),!!n PSP &!n Pe3!!+KON SE
?P
P?P.
*n",in!' Peme(i),!!n
1= Peme(i T*"!, Peme(i),!!n PTP !&!'!$ B!&!n !n"
+e(&i(i &!(i Ke+*! !)i' Ke+*! &!n An""+! !+!* e3!!+
!n" &ie(i)!n en*"!,!n ,e5!(! +e(+*'i, 'e$ B!&!n !n"
e(+!n""*n" 3!%! meme(i)!n !(!$ &!n en*"!,!n
eme(i),!!n )e!&! PSP &!n P?P ,e(+! mene(!$)!n
'!(!n $!,i' eme(i),!!n &!n ,*(!+ )e'*!( )e!&!
'em!"! e(%!)i'!n &!n en+i+!, !n" &ie(i),!.
!adan selaku pemberi tugas
1 Pe3!!+ S+(*)+*(!' Peme(i),!!n PSP !&!'!$ e3!!+
e'!),!n! *ni+ eme(i),! !n" meme('e$ )*!,! &!(i
PTP *n+*) men"e''! ,*me( &!! eme(i),!!n &!n
men3!min m*+* eme(i),!!n ,e,*!i &en"!n 'in")*%i'!!$ )e(3! eme(i),!!nn!. PSP !&! )!n+( *,!+
Pe%abat Struktural Pemeriksaan
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,e5!(! e(3en3!n" &i3!!+ 'e$ A*&i+( U+!m! Ke*!n"!n
Ne"!(! T(+!m! Ke!'! A*&i+(!+ &!n Ke!'! S*
A*&i+(!+. PSP !&! )!n+( e(%!)i'!n ,e5!(! e(3en3!n"
&i3!!+ Ke!'! Pe(%!)i'!n &!n Ke!'! S* A*&i+(!+.
17 Pe3!!+ ?*n",in!' Peme(i),!!n P?P !&!'!$ e'!),!n!
*n",in!' eme(i),!!n !n" meme('e$ en*"!,!n &!(i
PTP !n" e(+!n""*n" 3!%! me'!),!n!)!n )e"i!+!n
*n",i eme(i),!!n. P?P +e(&i(i &!(i Pen"en&!'i M*+*
Pen"en&!'i Te)ni, Ke+*! Tim &!n An""+! Tim.
Pe%abat 'ungsional
Pemeriksaan
18 Pen"en&!'i M*+* e(e(!n mene+*3*i &!n
men!n&!+!n"!ni L!(!n @!,i' Peme(i),!!n L@P &!n
men3!min m*+* e'!),!n!!n eme(i),!!n !"!( ,e,*!i
&en"!n S+!n&!( Peme(i),!!n Ke*!n"!n Ne"!(! SPKN
Pe&m!n M!n!3emen Peme(i),!!n PMP &!n S+!n&!(
Pengendali Mutu
Peme('e$!n Ke!)in!n M*+* SPKON
SKE P
M.
20 Pen"en&!'i Te)ni, e(e(!n men"en&!'i)!n mem!n+!*
&!n men"e>!'*!,i +e)ni, )e"i!+!n eme(i),!!n ,e,*!i
'in")* +*"!, &!n ("(!m eme(i),!!n !n" +e'!$
&i+e+!)!n &en"!n men"!5* )e!&! ,i,+em (,e&*(
,+!n&!( &!n e(!+*(!n e(*n&!n"!n !n" e('!)* "*n!
mem!,+i)!n )e"i!+!n eme(i),!!n e(3!'!n &en"!n ee)+i
&!n ei,ien. Pen"en&!'i +e)ni, e(+!n""*n" 3!%! )e!&!
en"en&!'i m*+*.
Pengendali $eknis
21 Ke+*! +im me(*!)!n emimin eme(i),!!n !n"
men"("!ni,!,i men"!(!$)!n &!n men"!%!,i
eme(i),!!n '!!n"!n ,e(+! mem!,+i)!n $!,i'
eme(i),!!n !n" !)*(!+ )m(e$en,i &!n +e!+ %!)+*.
Ke+*! Tim e(+!n""*n" 3!%! )e!&! en"en&!'i +e)ni,.
Ketua $im
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22 An""+! +im e(+in&!) ,e!"!i e'!),!n! eme(i),!!n
,e,*!i &en"!n +*"!, !n" &ie(i)!n 'e$ )e+*! +im *n+*)
meme('e$ $!,i' eme(i),!!n !n" !)*(!+.
Anggota tim
2: Pen!n""*n" J!%! eme(i),!!n !n" +e(5!n+*m &!'!m
,*(!+ +*"!, !&!'!$ P?P !n" e(e(!n ,e!"!i Pen"en&!'i
M*+* !+!* PSP !n" &i+*n3*). PSP &!!+ e(+in&!) ,e!"!i
e3!!+ e'!),!n! *n",in!' eme(i),!!n ,e+e'!$
meme(+im!n")!n )e+e(,e&i!!n P?P !n" ,e+in")!+ &!n
memi'i)i )me+en,i !n" &ie(,!(!+)!n *n+*)
me'!),!n!)!n e(!n ,e!"!i e3!!+ *n",in!'.
Penanggung %a&ab
24 Pi$!) !n" +e()!i+ &en"!n ("!ni,!,i eme(i),!!n &!!+
men5!)* eme(i),! &i '*!( BPK !n" Be)e(3! Un+*) &!n
A+!, N!m! BPK &!n Pe3!!+ S+(*)+*(!' &i '*!( eme(i),!!n
!n" +e()!i+ '!n",*n" &!'!m (,e, eme(i),!!n m*'!i &!(i
e(en5!n!!n e'!),!n!!n &!n e'!(!n.
Pihak yang terkait dengan organisasi
pemeriksaan
H. Sikl!( Pemerik(aan
2; Si)'*, eme(i),!!n me(*!)!n ,e(!n")!i!n )e"i!+!n
eme(i),!!n &!(i ,*!+* +!$! )e +!$! '!inn! &!'!m ,*!+*
eme(i),!!n. Si)'*, eme(i),!!n !&!'!$ ,e!"!i e(i)*+.
1. Pe(en5!n!!n Peme(i),!!n6
2. Pe'!),!n!!!n Peme(i),!!n6 &!n
:. Pe'!(!n Peme(i),!!n.
Siklus pemeriksaan
I. Per'e&aan &enan PMP 200*
2= Bee(!! e(e&!!n )) !n+!(! PMP T!$*n 2007 &!n
PMP !n" &i,em*(n!)!n ini &!!+ &i'i$!+ !&! +!e'
e(i)*+.
Perbedaandengan PMP
2008
KON SEP
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N*. Pe%+e$n PMP 200, PMP Re#)#
1. Ke&*&*)!n
PMP
Ke&*&*)!n PMP
$!n! &i'i$!+ &!'!m
)n+e), in+e(n!'
BPK.
Ke&*&*)!n PMP &i,e,*!i)!n &en"!n
,+!n&!( in+e(n!,in!'
2. S*,+!n,i/
m!+e(i
Mem*!+ !"!n !'*(
3!n")! %!)+*
en"e(3!!n
Men"!&,i (!)+i) +e(!i) &!n ,+!n&!(
in+e(n!,in!'6
Men"$i'!n")!n !"!n !'*( 3!n")! %!)+*
$!n! *n+*) !n" ,i"nii)!n.
:. T!$!!n
(,e, !n"
&im*!+ &!'!m
PMP
PMP mem*!+ +!$!#
1. RKP
2. Pe(en5!n!!n
:. Pe'!),!n!!n
4. Pe'!(!n
KON SE P
;. Tin&!) L!n3*+
=. E>!'*!,i
PMP +e(&i(i &!(i +!$! e(en5!n!!n
e'!),!n!!n &!n e'!(!n eme(i),!!
,e&!n")!n +!$! '!inn! &im!,*))!n
&!'!m PMPP !n" e(i,i #
1. Pe(en5!n!!n S+(!+e"i, Peme(i),!!
2. E>!'*!,i Peme(i),!!n e-,+6
:. Pem!n+!*!n L!(!n @!,i'
Peme(i),!!n &en"!n Un,*( Pi&!n!
4. Pem!n+!*!n Tin&!) L!n3*+ @!,i'
Peme(i),!!n6
;. Pen*,*n!n Pen&!!+ BPK
Pe(+im!n"!n BPK &!n E>!'*!,i B
+e($!&! $!,i' eme(i),!!n !n"
&i'!)*)!n 'e$ KAP e(&!,!()!n
)e+en+*!n e(*n&!n"-*n&!n"!n6
=. Pen"e''!!n Ke(*"i!n Ne"!(!/D!e(
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N*. Pe%+e$n PMP 200, PMP Re#)#
4. Si,+em!+i)!
Pen!3i!n
Pen3e'!,!n !+!,
Peme(i),!!n
Pen&!$*'*!n &!n
Peme(i),!!n
In+e(im
Peme(i),!!n
Tem!+i)
Peme(i),!!n On
Call Pem!n!!+!n
Ten!"! A$'i ,e(+!
Pen&!!+ &!n
Kn,*'+!,i @*)*m
me'e)!+ !&! ,e+i!
+!$!!n PMP.
Peme(i),!!n In+e(im/Pen&!$*'*!n
Peme(i),!!n Tem!+i) Peme(i),!!n O
9!'' Pem!n!!+!n KAP !n" e)e(3! *
&!n !+!, n!m! BPK Pen""*n!!n Ten!
A$'i ,e(+! Pen&!!+ &!n Kn,*'+!,i @*
&i)e'm))!n &!'!m ,*'emen PMP.
;. D)*men+!,i Be'*m &i3e'!,)!n
,e5!(! ,i,+em!+i,KON SE P
!&! ,e+i! +!$!.
Meme(3e'!, *n,*( &)*men+!,i !n"
&ie('*)!n &!'!m +i! +!$!.
=. Si,+em
m!n!3emen
m*+*
Be'*m &i3e'!,)!n
,e5!(! (in5i *n+*)
m!,in"-m!,in"
e(!n !&! ,e+i!
+!$!.
Meme(3e'!, )n,e en"en&!'i!n m*
&!n en3!min!n m*+* &!n ,i,+em
eme('e$!n )e!)in!n m*+* ,e(+! ,e(
e(!n m!,in"-m!,in" eme(i),! &!'!m
+!$!!n.
. Pe(!n +im
eme(i),!
Pe(!n +im
eme(i),! m!,i$men"!5* !&!
e(!+*(!n J?A.
Te(&!!+ emi,!$!n e(!n !n" 3e'!,
!n+!(! e3!!+ ,+(*)+*(!n &en"!n e3!*n",in!' eme(i),!.
7. Ke,e'!(!,!n
&en"!n
e(!+*(!n
'!inn!
Be'*m ,e'!(!,
&en"!n e(!+*(!n
+e()ini.
S*&!$ ,e'!(!, &en"!n e(!+*(!n +e()in
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N*. Pe%+e$n PMP 200, PMP Re#)#
8. T*3*!n Se!"!i !n&*!n
&!n
mene(!"!m)!n
en"e''!!n
eme(i),!!n.
Se'!in ,e!"!i e&m!n eme(i),!!n
PMP 3*"! menin")!+)!n )*!'i+!,
en"e''!!n &!n $!,i' eme(i),!!n.
+. Si(tematika PMP
2 Si,+em!+i)! PMP !&!'!$ ,e!"!i e(i)*+.
1. B! I Pen&!$*'*!n e(i,i *(!i!n *m*m men"en!i
'!+!( e'!)!n" m!),*& &!n +*3*!n 'in")* PMP
)e&*&*)!n PMP )e+e()!i+!n PMP &en"!n PMPP
("!ni,!,i eme(i),!!n ,i)'*, eme(i),!!n
e(e&!!n &en"!n PMP 2007 &!n ,i,+em!+i)! PMP.
2. B! II Pe(en5!n!!n Peme(i),!K!ON SE P n
e(i,i *(!i!n !n+!(! '!in men"en!i me)!ni,me
e(en5!n!!n eme(i),!!n m*'!i &!(i emen+*)!n
+im eme(i),!!n ,!m!i &en"!n en"*(*,!n
!&mini,+(!,i eme(i),!!n Si,+em M!n!3emen M*+*
SMM &!n &)*men+!,i &!'!m )e"i!+!n
e(en5!n!!n eme(i),!!n.
:. B! III Pe'!),!n!!n Peme(i),!!n e(i,i *(!i!n !n+!(!
'!in men"en!i me)!ni,me e'!),!n!!n eme(i),!!n
m*'!i &!(i )m*ni)!,i !%!' ,!m!i &en"!n
en"!)$i(!n eme(i),!!n eme(i),!!n &i '!!n"!n
SMM &!n &)*men+!,i &!'!m e'!),!n!!n
eme(i),!!n.
4. B! I< Pe'!(!n Peme(i),!!n e(i,i *(!i!n !n+!(!
'!in men"en!i me)!)ni,me e'!(!n eme(i),!!n
m*'!i &!(i en*,*n!n Kn,e L@P ,!m!i &en"!n
Sistematika PMP
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ene(i+!n &!n ene(!$!n L@P SMM &!n
&)*men+!,i &!'!m e'!(!n eme(i),!!n.
;. B! < S*'emen PMP e(i,i *(!i!n men"en!i
Peme(i),!!n In+e(im/Pen&!$*'*!n Peme(i),!!n
Tem!+i) Peme(i),!!n On Call, Pem!n!!+!n KAP
!n" Be)e(3! Un+*) D!n A+!, N!m! BPK
Pen""*n!!n Ten!"! A$'i ,e(+! Pen&!!+ &!n
Kn,*'+!,i @*)*m &!'!m T!$!!n Peme(i),!!n.
=. B! <I Pen*+* e(i,i *(!i!n !n" mem*!+ $!(!!n
PMP ,e!"!i &)*men !n" &in!mi, &!n ,en!n+i!,!&ie(!$!(*i ,e,*!i e()em!n"!n !n" !&!.
KON SE P
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Pe&man Mana"emenPemerik(aan
BAB IIPEREN#ANAAN PEMERI%SAAN
A. Link!$
01 Pe(en5!n!!n eme(i),!!n me(*!)!n !%!' &!(i (,e,
eme(i),!!n ,e+e'!$ meme(+im!n")!n (en5!n! ,+(!+e"i,
eme(i),!!n ,e!"!i &!,!( enen+*!n +*3*!n 'in")* &!n
,*me( &!! !n" &ie('*)!n &!'!m (,e, eme(i),!!n.
Pe(en5!n!!n eme(i),!!n &ie('*)!n !"!( eme(i),!!n
&!!+ &i'!),!n!)!n ,e5!(! ei,ien ee)+i &!n ,e,*!i
&en"!n ,+!n&!( eme(i),!!n !n" &i+e+!)!n 'e$ BPK.
)eskripsi Peren*anaanPemeriksaan
02 P(,e, e(en5!n!!n eme(i),!!n &i,i!)!n 'e$ P?P PSP
&!n PTP ,e,*!i &en"!n +!n""*n" 3!%! &!n
)e%en!n"!nn! m!,in"-m!,in".
Pelaksana Kegiatan
KON SEP
0: Output !n" &i$!,i')!n &!(i (,e, e(en5!n!!n
eme(i),!!n !&!'!$ ("(!m eme(i),!!n &!n S*(!+
T*"!,.
(utput Kegiatan
04 Pe(en5!n!!n eme(i),!!n me'i*+i e(,i!!n !n" e(,i!+
+e)ni, &!n &*)*n"!n eme(i),!!n. Pe(,i!!n +e)ni,
men5!)* emen+*)!n Tim Pe(en5!n!!n Peme(i),!!n
TPP em!$!m!n 3e) eme(i),!!n en*,*n!n !)e+("(!m eme(i),!!n enen+*!n +im eme(i),!
e(,e+*3*!n en*"!,!n &!n en*,*n!n P("(!m Ke(3!
Pe((!n"!n PKP. Se&!n")!n e(,i!!n &*)*n"!n
eme(i),!!n me'i*+i ene(i+!n S*(!+ Pe(in+!$ Pe(3!'!n!n
Din!, SPPD en5!i(!n i!! eme(i),!!n &!n
en"*(*,!n !)m&!,i ,e(+! +(!n,(+!,i )e ')!,i &!n
,e'!m! eme(i),!!n.
LingkupPeren*anaanPemeriksaan
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B. Pi,ak-$i,ak Terkait
0; Pe(en5!n!!n eme(i),!!n me'i!+)!n PTP PSP P?P &!n
Uni+ Ke(3! M!n!3emen Peme(i),!!n.
Pihak-pihak $erkait
0= PTP memi'i)i e(!n men!n&!+!n"!ni @!(!!n Pen*"!,!n
&!n S*(!+ T*"!, Peme(i),!!n.
Peran P$P
0 PSP memi'i)i e(!n#
1. Mem!,+i)!n )e+e(,e&i!!n ,*me( &!! eme(i),!!n6
2. Me(e>i* *,*'!n ,*,*n!n +im eme(i),! +e()!i+ &en"!n
in&een&en,i &!n e(,!(!+!n )me+en,i +e(m!,*)
+en!"! !$'i *n+*) mem!n+* )e"i!+!n eme(i),!!n6
:. Mem!,+i)!n en*,*n!n ("(!m eme(i),!!n 'e$ P?P
+e'!$ &i'!)*)!n ,e,*!i (,e&*(.
Peran PSP
07 P?P memi'i)i e(!n#KON SEP
Peran P'P
1. Men*,*n *,*'!n +im eme(i),!6
2. Men"i&en+ii)!,i )e*+*$!n +en!"! !$'i6
:. Men*,*n me(e>i* &!n mene+*3*i ("(!m
eme(i),!!n &en"!n meme($!+i)!n e+*n3*)
e'!),!n!!n &!n e+*n3*) +e)ni, eme(i),!!n +e()!i+
&!n RKP6
4. Mem!,+i)!n )e,e,*!i!n ("(!m eme(i),!!n &en"!n
$!(!!n en*"!,!n.
08 Uni+ )e(3! m!n!3emen eme(i),!!n memi'i)i e(!n#
1. Mene'en""!(!)!n &!+! (i' P?P &!n +en!"! !$'i6
2. Mene'en""!(!)!n dataase !)m&!,i &!n
+(!n,(+!,i6
Peran +nit Ker%aMan%emen
Pemeriksaan
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:. Mem*+!)$i()!n &!+! (i' P?P +e()!i+ in&een&en,i
e(,!(!+!n )me+en,i ,e(+! )een!(!n &!+! '!inn!
+e()!i+ &en"!n +*"!,-+*"!, eme(i),!!n6
4. Mene'en""!(!)!n e(,i!!n !&mini,+(!,i eme(i),!!n.
10 Bi( Te)n'"i In(m!,i e(+!n""*n" 3!%! meni!)!n
in(!,+(*)+*( ,e(+! ,i,+em in(m!,i !n" &ie("*n!)!n
&!'!m (,e, e(en5!n!!n eme(i),!!n.
Peran !iro$eknologi ,normasi
#. Mekani(me Perenanaan Pemerik(aan
1. Pe+ent"n T# Pe%en(nn Pee%#")n TPP
11 Pemen+*)!n Tim Pe(en5!n!!n Peme(i),!!n TPP
me(*!)!n '!n")!$ !%!' &!'!m e(en5!n!!n
eme(i),!!n. Se,*!i &en"!n (en5!n! ,+(!+e"i,
eme(i),!!n RKP !(!$!n B!&!n &!n &!+! P?P PSP
mene+!)!n TPP ,e5!(! e(3en3!n" &en"!nKON SEP
men&!!+)!n e(+im!n"!n &!(i P?P.
Pembentukan $imPeren*anaanPemeriksaan
12 Km,i,i TPP +e(&i(i &!(i P?P &en"!n
meme(+im!n")!n en"!'!m!n &!n )me+en,i !n"
(e'e>!n &en"!n en+i+!, !n" !)!n &ie(i),!.
Komposisi $imPeren*anaanPemeriksaan
1: Pen*"!,!n TPP &i+*!n")!n &!'!m en+*) S*(!+
Pe(in+!$ Pe(en5!n!!n Peme(i),!!n SP: !+!* S*(!+
T*"!, 'e$ T(+!m!/K!'!n. Pemen+*)!n TPP ,e"e(!
,e+e'!$ ene+!!n RKP.
PenyampaianKonsep SP./Surat
$ugas
2. Pen)nn P"et P%*&% Pee%#")n
14 P!)e+ ("(!m eme(i),!!n +e(&i(i &!(i ("(!m
eme(i),!!n &!n ,*(!+ +*"!,. T!$!!n en*,*n!n
!)e+ ("(!m eme(i),!!n !&!'!$ ,e!"!i e(i)*+.
Paket ProgramPemeriksaan
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http://slidepdf.com/reader/full/konsep-pmp-bpk-2014 32/209
. Pe3n O+e" Pee%#")n
1; Un+*) meme('e$ em!$!m!n 3e) eme(i),!!n
P?P &!!+ me'!),!n!)!n e(en5!n!!n eme(i),!!n
&en"!n des! audit !+!* field audit . PSP mene(i+)!n
SP: ,e!"!i &!,!( e'!),!n!!n des! audit &!n PTP
mene(i+)!n S*(!+ T*"!, ,e!"!i &!,!( e'!),!n!!n
field audit &!'!m e(en5!n!!n eme(i),!!n. "es!
audit &!'!m +!$! e(en5!n!!n me(*!)!n )e"i!+!n
em!$!m!n 3e) eme(i),!!n ,e5!(! !,i ,!+*
!(!$ men""*n!)!n &)*men !n" +e'!$ &imi'i)i
,ee'*mn!. Se&!n")!n field audit me(*!)!n
)e"i!+!n e(en5!n!!n eme(i),!!n me'!'*i e)e(3!!n
'!!n"!n ,e5!(! !)+i &*! !(!$ &en"!n men&!+!n"i
3e) eme(i),!!n. Ben+*) field audit !&! ,!!+
e(en5!n!!n &i!n+!(!n! e(*! eme(i),!!n in+e(im
Pemahaman (b%ek Pemeriksaan
&!'!m eme(i),!!n
'!-(!nKON SE P
)e*!n"!n eme(i),!!n
en&!$*'*!n &!'!m eme(i),!!n )ine(3! &!n
eme(i),!!n in>e,+i"!+i PDTT.
D!'!m em!$!m!n 3e) eme(i),!!n TPP e('*
mem!$!mi en+i+!, !n" !)!n &ie(i),! +e(*+!m!
men!n")*+ i,ni, en+i+!, (i,i) en+i+!, ,i,+em
en"en&!'i!n in+e(n SPI $!,i' eme(i),!!n
,ee'*mn! +in&!) '!n3*+ $!,i' eme(i),!!n &!n/!+!*
$!,i' en"!%!,!n in+e(n ,ee'*mn! e()em!n"!n
en+i+!, !n" &!!+ memen"!(*$i eme(i),!!n
,ee(+i ("!ni,!,i &!n e(!+*(!n e(*n&!n"!n !n"
e('!)* !"i en"e''!!n )e*!n"!n ne"!(! &i
'in")*n"!n en+i+!, !n" !)!n &ie(i),!.
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Pem!$!m!n 3e) eme(i),!!n !)!n men3!&i !$!n
*n+*) men*,*n )n,e ("(!m eme(i),!!n.
1= TPP &!!+ memin+! )e!&! Di+!m! Bin!n")*m
&!n/!+!* in,+!n,i +e()!i+ '!inn! men"en!i in(m!,i
+e(!(* +en+!n" e(!+*(!n !n" +e()!i+ en"e''!!n
)e*!n"!n ne"!(!. D!(i em!$!m!n en+i+!, TPP
$!(*, menim*')!n )m'e),i+!, eme(i),!!n !n"
!)!n &i3!&i)!n ,e!"!i &!,!( &!'!m menen+*)!n
)m,i,i +im eme(i),!.
Peran )itama
!inbangkum dalamPeren*anaanPemeriksaan
1 L!(!n @!,i' Pe(en5!n!!n Peme(i),!!n ,e,*!i
&en"!n 3eni, eme(i),!!nn! &i'!()!n )e!&! PSP
,e5!(! e(3en3!n" 'e$ P?P. D!'!m $!' 3eni,
eme(i),!!nn! meme('*)!n '!(!n +e(,en&i(i !n"
men3!&i !"i!n +i&!) +e(i,!$)!n &!'!m eme(i),!!n
,ee(+i !&! eme(i),!!n inKON SE P +e(im &!'!m
eme(i),!!n )e*!n"!n eme(i),!!n en&!$*'*!n&!'!m eme(i),!!n )ine(3! !+!* eme(i),!!n
en&!$*'*!n &!'!m eme(i),!!n in>e,+i"!,i
PDTT &i!+*( 'ei$ '!n3*+ &!'!m e(!n")!+
'*n!) +e()!i+. In(m!,i men"en!i en+i+!, &!!+
3*"! &ie('e$ ,e5!(! e'e)+(ni) &!(i P*,!+ D!+! BPK
"ataase En+i+!, Peme(i),!!n DEP +e(m!,*)
dataase (i' (i,i) en+i+!, Ke(+!, Ke(3!
Peme(i),!!n KKP ,ee'*mn!
&!n )m*ni)!,i &en"!n eme(i),! ,ee'*mn!.
Laporan asil Peren*anaanPemeriksaan
+. Pen)nn P%*&% Pee%#")n
17 Se+e'!$ men"$!,i')!n '!(!n $!,i' e(en5!n!!n
eme(i),!!n P?P men*,*n )n,e ("(!m
eme(i),!!n &en"!n meme($!+i)!n ,i!+ '*!, &!n
3eni, eme(i),!!n !n" !)!n &i(!n5!n" &!'!m
Penyusunan program
pemeriksaan oleh
$im Peren*anaanPemeriksaan
8/15/2019 Konsep PMP BPK 2014
http://slidepdf.com/reader/full/konsep-pmp-bpk-2014 34/209
+!$!!n e'!),!n!!n eme(i),!!n &en"!n
meme($!+i)!n $!(!!n en*"!,!n !+!* $!(!!n
$!,i' eme(i),!!n &!(i PTP. P(,e, en*,*n!n
("(!m eme(i),!!n &i'!),!n!)!n 'e$ P?P ,e5!(!e(3en3!n" ,e,*!i &en"!n +!n""*n" 3!%!n!.
P("(!m eme(i),!!n ,e)*(!n"-)*(!n"n! me'i*+i
*n,*( !n+!(! '!in &!,!( $*)*m eme(i),!!n ,+!n&!(
eme(i),!!n +*3*!n eme(i),!!n en+i+!, !n"
&ie(i),! 'in")* eme(i),!!n $!,i' em!$!m!n
Si,+em Pen"en&!'i!n In+e(n SPI ,!,!(!n
eme(i),!!n )(i+e(i! !n" &i"*n!)!n !'!,!n
eme(i),!!n me+&'"i eme(i),!!n e+*n3*)
eme(i),!!n 3!n")! %!)+* eme(i),!!n ,*,*n!n
&!n i!! eme(i),!!n )e(!n")! L!(!n @!,i'
Peme(i),!!n L@P %!)+* en!m!i!n &!n
&i,+(i*,i L@P ,e(+!
eme(i),!!n.
KON SE P
e(,e+*3*!n ("(!m
18 Pen"en&!'i M*+* men"e>!'*!,i )e,e,*!i!n ("(!m
eme(i),!!n &en"!n RKP &!n men"e>!'*!,i m!+e(i
)n,e ("(!m eme(i),!!n !n" me'i*+i !n+!(!
'!in +*3*!n ,!,!(!n me+&'"i eme(i),!!n
e+*n3*) eme(i),!!n %!)+* en!m!i!n &!n
&i,+(i*,i L@P. Se&!n")!n PSP men"e>!'*!,i
Ren5!n! A')!,i +e(m!,*) !')!,i S*me( D!!
M!n*,i! SDM &!n i!! eme(i),!!n.
Penyusunan program
pemeriksaan
20 Pen"en&!'i M*+* mene+*3*i )n,e ("(!m
eme(i),!!n !'in" '!m!+ +i"! $!(i )e(3! ,e+e'!$
en!m!i!n )n,e ("(!m eme(i),!!n &!(i TPP
&!n men!m!i)!n ("(!m eme(i),!!n )e!&!
Lama Persetu%uan
8/15/2019 Konsep PMP BPK 2014
http://slidepdf.com/reader/full/konsep-pmp-bpk-2014 35/209
PSP ,e5!(! e(3en3!n" &en"!n +em*,!n )e!&!
PTP.
21 Uni+ )e(3! m!n!3emen eme(i),!!n !&! +i! *ni+
("!ni,!,i eme(i),! mene'en""!(!)!n !&mini,+(!,i
&!+! (i' eme(i),! !n" e()en!!n &en"!n
in&een&en,i e(,!(!+!n )me+en,i &!n &!+!
'!inn! !n" &i*+*$)!n ,e!"!i !$!n e(+im!n"!n
PSP &!'!m men"*,*')!n P?P !n" !)!n &i+*"!,)!n
&!'!m eme(i),!!n.
$ugas +nit Ker%a
Mana%emenPemeriksaan terkait
data Proil Pemeriksa
(. Penentn T# Pee%#")
22 T(+!m!/K!'!n mene+!)!n e(en5!n!!n )e*+*$!n
eme(i),! ,e+i! +!$*n &i,e(+!i e(!n &!n !')!,i
%!)+* eme(i),!!n +e(m!,*) !')!,i %!)+* *n+*)
en"em!n"!n )me+en,i !"i eme(i),! !n"
Peren*anaanKebutuhan
Pemeriksa $ahunan
&i,!m!i)!n 'e$ PSP. KON SE P
D!'!m me(en5!n!)!n
)e*+*$!n eme(i),! e('* &ie(+im!n")!n *)*(!n
3*m'!$ ,!+*!n )e(3! &!n !n""!(!n &!n )m'e),i+!,
en+i+!, !(* (e,i) +in""i en*"!,!n )e+e(,e&i!!n
P?P )e!$'i!n )$*,*, !n" &ie('*)!n in&een&en,i
eme(i),! %!)+* e'!),!n!!n eme(i),!!n (+!,i
P?P ,e5!(! e()e'!n3*+!n &!n e(i&i) ,e(+!
)e,em!+!n *n+*) e'!+i$!n. Pe(en5!n!!n )e*+*$!n
eme(i),! +!$*n!n +e(,e*+ men3!&i !5*!n &!'!m
men*,*n )m,i,i +im eme(i),! &i ,e+i!
eme(i),!!n.
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2: Be(&!,!()!n e(en5!n!!n )e*+*$!n eme(i),!
+!$*n!n +e(,e*+ PSP menen+*)!n )m,i,i +im
eme(i),! &en"!n meme(+im!n")!n m!,*)!n
P?P. Penen+*!n )m,i,i +im eme(i),! &i+*!n")!n
PenentuanKomposisi $im
Pemeriksa
8/15/2019 Konsep PMP BPK 2014
http://slidepdf.com/reader/full/konsep-pmp-bpk-2014 38/209
&!'!m en+*) )n,e ,*(!+ +*"!,. P?P !n" +e('i!+
&!'!m TPP men&!!+ (i(i+!, *n+*) &i+*"!,)!n
&!'!m eme(i),!!n &im!),*&. Pen*,*n!n ,*(!+
+*"!, &!n !&mini,+(!,in! &i'!)*)!n 'e$ *ni+m!n!3emen eme(i),!.
24 P?P meme(i)!n e(+im!n"!n men"en!i
)me+en,i )'e)+i +e()!i+ &en"!n en+i+!, !n"
&ie(i),! )e!&! PSP &!'!m menen+*)!n +im
eme(i),! &i!n+!(!n! '!+!( e'!)!n" en&i&i)!n &!n
en"!'!m!n in&een&en,i &!n $!,i' e>!'*!,i )ine(3!eme(i),! &!'!m en*"!,!n ,ee'*mn!.
Kompetensi $imPemeriksa
$. Pe%)etn Pen&)n
2; P(,e, e(,e+*3*!n en*"!,!n &i'!)*)!n ,e5!(!
e(3en3!n" 'e$ PSP *n+*) &i,e+*3*i 'e$ PTP.
Pe(,e+*3*!n en*"!,!n +eKON( SE P ,e*+
&i'!)*)!n &en"!n men!n&!+!n"!ni ,*(!++*"!, ,e+e'!$
meme(+im!n")!n ("(!m eme(i),!!n.
P$P menyetu%ui penugasan
2= P("(!m eme(i),!!n &!n ,*(!+ +*"!, !n" +e'!$
&i,e+*3*i me(*!)!n ,*!+* !)e+ ("(!m
eme(i),!!n. S*(!+ +*"!, &i+em*,)!n )e!&!
imin!n en+i+!, &!n in+e(n BPK !n" +e()!i+.
P!)e+ ("(!m eme(i),!!n &i*n""!$ 'e$ *ni+ )e(3!
m!n!3emen eme(i),!!n )e &!'!m ,i,+em !'i)!,i
eme(i),!!n.
Paket ProgramPemeriksaan
2 Pen*"!,!n &!!+ &i!+!')!n 'e$ PTP e(&!,!()!n
e(+im!n"!n in&een&en,i e(*!$!n )ei3!)!n
B!&!n !+!* )e!&!!n )!$!( force majeur &!ne(+im!n"!n '!in !n" mem*!+ eme(i),!!n +i&!)
PembatalanPenugasan
8/15/2019 Konsep PMP BPK 2014
http://slidepdf.com/reader/full/konsep-pmp-bpk-2014 39/209
&!!+ &i'!),!n!)!n ,e5!(! mem!&!i.
27 Pe(,e+*3*!n en*"!,!n 'e$ PTP !'in" '!m!+ 'im!
$!(i )e(3! ,e+e'!$ ("(!m eme(i),!!n &i,e+*3*i
&!n/!+!* )n,e ,*(!+ &!(i T(+!m! &i+e(im!.
Lama Persetu%uan
28 P?P !n" +e'!$ +e(5!n+*m &!'!m ,*(!+ +*"!, !n"
+e'!$ &i,e+*3*i PTP +i&!) &!!+ me'e!,)!n &i(i &!(i
en*"!,!n eme(i),!!n +e(,e*+. P?P $!n! &!!+
me'e!,)!n &i(i &!(i en*"!,!n &i,e!)!n 'e$ #
1 menin""!' &*ni!6
2 e($en+i ,e!"!i e"!%!i ne"e(i ,ii' BPK6
: ,!)i+ !n" e(&!,!()!n )e+e(!n"!n &)+e( !$%!
P?P +e(,e*+ +i&!) &!!+ men3!'!n)!n +*"!,
eme(i),!!n6
4 +e("!n""*n! in&een&en,i P?P +e($!&! en+i+!,KON SEP
&
)
,
"
P
+i
&
m
!
!
+*
(
!
,
!
+i
A
'!
!
"
"
in
e
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e(,!n")*+!n men!m!i)!n !'!,!n ,e5!(!
+e(+*'i, )e!&! T(+!m!/K!'!n me'!'*i *,*'!n
e(3en3!n" m*'!i &!(i P?P ,!+* +in")!+ &i !+!,n!.
Be(&!,!()!n e(+im!n"!n &!(i !+!,!n
'!n",*n"n! !n" &i,!m!i)!n me'!'*i
T(+!m!/K!'!n PTP &!!+ mem!+!')!n
en*"!,!n )e!&! P?P +e(,e*+. Ke*+*,!n
em!+!'!n en*"!,!n &i,!m!i)!n )e!&! !n"
e(,!n")*+!n me'!'*i T(+!m!/K!'!n +e()!i+. Uni+
PelepasanPenugasan
Ke(3! M!n!3emen Peme(i),!!n )em*&i!n
men"!&mini,+(!,i)!n )e*+*,!n em!+!'!n
+e(,e*+.
8/15/2019 Konsep PMP BPK 2014
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A!i'! +e(&!!+ )n,e)*en,i )e*!n"!n !+!,
em!+!'!n +e(,e*+ P?P
meme(+!n""*n"3!%!)!nn! )e!&! Bi( Ke*!n"!n
!+!* S*!" Ke*!n"!n.
5. Pen)nn P%*&% Ke% Pe%*%n&n
:0 Be(&!,!()!n !)e+ ("(!m eme(i),!!n !n" +e'!$
&i,e+*3*i )e+*! +im me'!)*)!n em!"i!n +*"!, )e!&!
m!,in"-m!,in" !n""+! +im !+!, '!n")!$ eme(i),!!n
!n" +e(&!!+ &!'!m ("(!m eme(i),!!n. P!(!
!n""+! +im eme(i),! )em*&i!n men*,*n )n,e
P("(!m Ke(3! Pe((!n"!n PKP !n" me(*!)!n
en3!!(!n &!(i P("(!m Peme(i),!!n &!n
men"!3*)!nn! )e!&! )e+*! +im *n+*) &i(e>i*. Se+e'!$
meme($!+i)!n !(!$!n en"en&!'i +e)ni, )e+*! +im
eme(i),! mene+*3*i )n,e PKP. Pe(,e+*3*!n PKP
Penyusunan PKP
KON SE P
'e$ )e+*! +im !'in" '!m!+ &*! $!(i )e(3! ,e+e'!$ !)e+
("(!m eme(i),!!n &i,e+*3*i.
4. Pen&%)n D"n&n Pee%#")n
:1 Pe'!),!n!!n +e)ni, eme(i),!!n +i&!) !)!n e($!,i'
&en"!n !i) +!n! &*)*n"!n ene'en""!(!!n
!&mini,+(!,i eme(i),!!n. Pene'en""!(!n !&mini,+(!,i
eme(i),!!n ini !n+!(! '!in me'i*+i#
Pengurusan Administrati Pemeriksaan
:2 Pene%+#tn S%t Pe%#nt3 Pe%'nn D#n)
SPPD $n A$#n#)t%)# Ken&n
Be(&!,!()!n +em*,!n ,*(!+ +*"!, &!n 3!&%!'
eme(i),!!n Uni+ Ke(3! M!n!3emen Peme(i),!!n
meni!)!n )n,e S*(!+ Pe(in+!$ Pe(3!'!n!n Din!,
SPPD *n+*) m!,in"-m!,in" P?P !n" e(i,i
Penerbitan SPP)dan Administrasi
Keuangan
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!n+!(! '!in nm( &!n +!n""!' ,*(!+ +*"!, &!n
+!n""!' )ee(!n")!+!n +im P?P !n" e(,!n")*+!n.
SPPD &i+!n&!+!n"!ni 'e$ T(+!m! !+!* K!'!n &!n
e3!!+ '!inn! !'in" '!m!+ &*! $!(i )e(3! ,e+e'!$!)e+ ("(!m eme(i),!!n &i,e+*3*i.
Be(&!,!()!n +em*,!n ,*(!+ +*"!, &!n SPPD Uni+
Ke(3! M!n!3emen Peme(i),!!n men"*(*, en5!i(!n
i!! eme(i),!!n &!n men&i,+(i*,i)!n )e m!,in"-
m!,in" P?P.
:: + Pen&%)n A"**$)# $n T%n)!*%t)#
Un+*) )em*&!$!n e'!),!n!!n +*"!, Uni+ Ke(3!
M!n!3emen Peme(i),!!n mene'en""!(!)!n
dataase !)m&!,i &!n +(!n,(+!,i ,e!"!i
,*me( in(m!,i &!'!m me(!n5!n" !)m&!,i &!n
+(!n,(+!,i !n" &i*+*$)KON SE P !n ,e'!m!
eme(i),!!n. D!'!m $!' !)m&!,i &!n +(!n,(+!,i
+i&!) mem*n")in)!n *n+*) &i!n+* en"*(*,!nn!
'e$ Uni+ Ke(3! M!n!3emen Peme(i),!!n m!)!
P?P &!!+ me(!n5!n" ,en&i(i +e)ni, e(3!'!n!n &!n
!)m&!,i ,e,*!i )n&i,i &i '!!n"!n. A!i'! P?P
me(!n5!n" ,en&i(i +e)ni, e(3!'!n!n &!n !)m&!,i
&*! $!(i )e(3! ,e+e'!$ P?P e(!&! &i '!!n"!n
)e+*! +im eme(i),! men!m!i)!n )e!&! Uni+
Ke(3! M!n!3emen Peme(i),!!n men"en!i +em!+
en"in!!n +e(m!,*) in(m!,i +!(in!.
Pengurusan Akomodasi dan
$ransportasi
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D. Si(tem Mana"emen M!t! /SMM
:4 1. U%#n Ke&#tn
P#3"
Te%"#tN*. O+e" SMM Tn&&n& J6+ D*"
1 Pemen+*)!n
TPP
PSP Me(e>i* &!n mene+!)!n
TPP &en"!n e(+im!n"!n
&!(i P?P
Lem!(
2 Pen*,*n!n
P!)e+
P("(!m
Peme(i),!!n
Pen"en&!'i
M*+*
Pen"en&!'i
Te)ni,
!. Men"!(!$)!n en*,*n!n
("(!m eme(i),!!n.
. Mene+*3*i ,*,+!n,i )n,e
("(!m eme(i),!!n !n"
&i,!m!i)!n Pen"en&!'i
Te)ni,.KON SEP
5. Men"e>!'*!,i !!)!$("(!m eme(i),!!n +e'!$
&!!+ memen*$i +*3*!n
$!(!!n &!n 'in")*
eme(i),!!n.
&. Me(e>i* )e,e,*!i!n ("(!m
eme(i),!!n &en"!n
,+!n&!( PMP &!n )&e e+i).
!. Me(e>i* )e,e,*!i!n )n,e
("(!m eme(i),!!n &en"!n
3*)'!) &!n 3*)ni, +e()!i+
Lem!(
Lem!(
. Me(e>i* )e+e!+!n
me+&'"i eme(i),!!n.
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P#3"
Te%"#tN*. O+e" SMM Tn&&n& J6+ D*"
PSP !. Me(e>i* )e,e,*!i!n (,e,
en*,*n!n ("(!m
eme(i),!!n &en"!n PMP.
. Men"e>!'*!,i )e,e,*!i!n
("(!m eme(i),!!n &en"!n
RKP &!n Ren5!n! A')!,i
+e(m!,*) A')!,i S*me(
D!! M!n*,i! SDM &!n
i!! eme(i),!!n.
Chec!li
Lem!(
: Penen+*!n
Tim
Peme(i),!
Pen"en&!'i
M*+*
PSP
Men"!(!$)!n ,*,*n!n +im
eme(i),! ,e,*!i )me+en,i
!n" &i*+*$)!n
KON SEP Me(e>i* &!n mene+*3*i
,*,*n!n +im eme(i),!.
Lem!
&i,,i,
(i,!'!$
Lem!(
4 Pe(,e+*3*!n
Pen*"!,!n
PTP Mene+*3*i *,*'!n en*"!,!n
!n" &i*,*')!n ,e5!(!
e(3en3!n" 'e$ PSP
P!)e+ P
Peme(i
; Pen*,*n!n
PKP
Ke+*! Tim
Pen"en&!'i
Te)ni,
!. Me(e>i* )n,e PKP
. Mene+*3*i PKP
Men"!(!$)!n )n,e PKP
Lem!(
PKP
Lem!(
&i,,i,
:; 2. A'% D*"ent)#
A'*( &)*men+!,i men""!m!()!n &)*men !n" &i$!,i')!n/&i*+*$)!n ,e(+!
e(in&!$!nn! &!'!m +!$! e(en5!n!!n eme(i),!!n.
8/15/2019 Konsep PMP BPK 2014
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Pe%en(nn Pee%#")n
U(!i!n
J!n")! !)+* B!&!n/An""-+!
Te()!i+
T(+!m!/K!'!n P?P
TPP
PSP Di+. Bin!n")*m/
S*!" @*)*m
Uni+ Ke(3! M!n!3emen
Peme(i),!!n
En+i+!,
Te(e(i),!
1. Pemen+*)!n +im
e(en5!n!!n
eme(i),!!n
Se"e(!,e+e'!$ene(i+!n RKP
RKP
A(!$!nRen5!n
! S+
(!+e"i,
SP:/ST
D!+! U,*'!n
L!-(!n @!,i'
Pe(en5!n!!nPeme(i),!!n
KKP
DEP
2. Pen*,*n!n )n,eP2
Se"e(! ,e+e'!$
ene(i+!n RKPK-n,e P2 K-n,e P2 M!,*)!n
Lem!(
Re>i*
Lem!(
Re>i*
:. Pe(,e+*3*!n )-n,eP2
4. Penen+*!n +im
eme(i),!
;.
Pe(,e+*3*!
n
en*"!,!n
=. Pen*,*n!n
("(!m )e(3!
e((!n"!n
. Peme(i+!$*!neme(i),!!!n
)e!&! imin!n
en+i+!, !n"
&ie(i),!
7. Pene(i+!n SPPD &!n!&mini,+(!,i )e*!n"!n
8. Pen"*(*,!n
!)m&!,i &!n
+(!n,(+!,i
Se"e(! ,e+e'!$
ene(i+!n RKP
Ti"! $!(i
,e+e'!$e(!i)!n &!(i
Tim Pe(,i!!n
Lim! $!(i,e+e'!$
P2
&i,e+*3*i
D*! $!(i,e+e'!$
!)e+
("(!m&i,e+*3*i
Ti"! @!(i,ee'*m
eme(i),!!n'!!n"!n
D*! $!(i
)e(3! ,e+e'!$
!)e+("(!m
&i,e+*3*i
P2
S*(!+
T*"!,
M!,*)!n
PKP
J!&%!'
Peme(i),!!n
S*(!+
T*"!,
U,*' Tim
Peme(i),!
Si,+em
!'i)!,i
Peme(i),!!n
SPPD
A)-m-&!,i
J!&%!'
Peme(i),!!n
S*(!+
T*"!,
P2S*(!+
T*"!,
P2S*(!+
T*"!,
KON SEP
P
$
!,
8/15/2019 Konsep PMP BPK 2014
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Pe&man Mana"emenPemerik(aan
BAB IIIPELA%SANAAN PEMERI%SAAN
A. Link!$
01 Pe'!),!n!!n eme(i),!!n me(*!)!n (e!'i,!,i !+!,
(en5!n! eme(i),!!n. Pe'!),!n!!n eme(i),!!n
&ie('*)!n !"!( eme(i),!!n &!!+ &i'!),!n!)!n ,e5!(!
ei,ien ee)+i &!n ,e,*!i &en"!n ,+!n&!( eme(i),!!n
!n" &i+e+!)!n 'e$ BPK.
)eskripsi PelaksanaaanPemeriksaan
02 P(,e, e'!),!n!!n eme(i),!!n &i'!)*)!n 'e$ P?P
PSP &!n PTP ,e,*!i &en"!n +!n""*n" 3!%! &!n
)e%en!n"!nn! m!,in"-m!,in".
Pelaksana Kegiatan
0: Output !n" &i$!,i')!n &!(i (,e, e'!),!n!!n
eme(i),!!n !&!'!$ Ke(+!, Ke(3! Peme(i),!!n KKP
(utput Kegiatan
KON SE P
+em*!n eme(i),!!n &!n L!(!n A)$i( Pe'!),!n!!n
Peme(i),!!n L!!n"!n LAPPL.
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
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Pe&man Mana"emenPemerik(aan
04 Pe'!),!n!!n eme(i),!!n &i!"i )e &!'!m &*! )e"i!+!n
!i+* )e"i!+!n eme(i),!!n &!n en"!)$i(!n
eme(i),!!n. Ke"i!+!n eme(i),!!n !&!'!$ )e"i!+!n
!n" &i'!),!n!)!n )e+i)! +im eme(i),! e(!&! &i
'!!n"!n. Ke"i!+!n eme(i),!!n &im*'!i &!(i )m*ni)!,i
!%!' &!n &i!)$i(i &en"!n )m*ni)!,i !)$i( &en"!n
e3!!+ en+i+!, !n" &ie(i),!. Se&!n")!n )e"i!+!n
en"!)$i(!n eme(i),!!n !&!'!$ )e"i!+!n ,e+e'!$ +im
)em!'i &!(i '!!n"!n. Ke"i!+!n en"!)$i(!n
eme(i),!!n !n+!(! '!in me'!()!n $!,i' eme(i),!!n &i
'!!n"!n &!n meme(+!n""*n"3!%!)!n !&mini,+(!,i
eme(i),!!n.
LingkupPelaksanaanPemeriksaan
8/15/2019 Konsep PMP BPK 2014
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B. Pi,ak-$i,ak Terkait
0; Pe'!),!n!!n eme(i),!!n me'i!+)!n PTP PSP P?P
Di+!m! Bin!n")*m/S*!" @*)*m &!n Uni+ Ke(3!
M!n!3emen Peme(i),!!n.
Pihak-pihak $erkait
0= PTP memi'i)i e(!n mem!n+!* 3!'!nn! eme(i),!!n
me'!'*i ,i,+em !'i)!,i eme(i),!!n.
Peran P$P
Peran PSP
Peran P'P
1. Me'!),!n!)!n ("(!m eme(i),!!n ,e,*!i &en"!n
,+!n&!( eme(i),!!n6
2. Men&)*men+!,i)!n e'!),!n!!n ("(!m
eme(i),!!n &!'!m en+*) KKP6
:. Men*,*n LAPPL.
KON SE P
08 Pen"en&!'i M*+* memi'i)i e(!n men3!min +e(en*$in!
+*3*!n &!n 'in")* eme(i),!!n ,e(+! men3!min
)e'!n5!(!n e'!),!n!!n eme(i),!!n.
Peran Pengendali Mutu
10 Pen"en&!'i Te)ni, memi'i)i e(!n#
1. Men3!min +e(en*$in! e'!),!n!!n ("(!m
eme(i),!!n !n" +e(+*!n" &!'!m KKP6
2. Men3!min )e,e,*!i!n en""*n!!n !$!,! &!'!m
+em*!n eme(i),!!n &en"!n )e+en+*!n !n" e('!)*6
:. Men3!min )een!(!n m!+em!+i, &!'!m +em*!n
eme(i),!!n *n+*) ni'!i-ni'!i !n" m!+e(i!'.
Peran Pengendali $eknis
0 PSP memi'i)i e(!n men"e>!'*!,i L!(!n A)$i(
07
Pe'!),!n!!n Peme(i),!!n L!!n"!n.
P?P memi'i)i e(!n#
8/15/2019 Konsep PMP BPK 2014
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11 Ke+*! Tim memi'i)i e(!n#
1. Men3!min +e(en*$in! *n,*(-*n,*( +em*!n ,ee(+i
)n&i,i )(i+e(i! ,e! &!n !)i!+ ,e,*!i &en"!n
,+!n&!(6
2. Men3!min )e'en")!!n &!n )e5*)*!n *)+i
en&*)*n"6
:. Men3!min )een!(!n m!+em!+i, &!n !)*(!,i !n")!
&!'!m +em*!n eme(i),!!n.
Peran Ketua $im
12 An""+! Tim memi'i)i e(!n#
1. Me'!),!n!)!n ("(!m eme(i),!!n &!n
men&)*men+!,i)!nn! &!'!m KKP6
2. Men3!min )een!(!n m!+em!+i, &!n !)*(!,i !n")!
&!'!m KKP.
Peran Anggota $im
KON SEP
1: Uni+ )e(3! m!n!3emen eme(i),!!n memi'i)i e(!n !n+!(!
'!in#
1. Mem*+!)$i()!n $!,i' e'!),!n!!n eme(i),!!n
'!!n"!n e(&!,!()!n L!(!n A)$i( Pe'!),!n!!n
Peme(i),!!n L!!n"!n )e &!'!m ,i,+em !'i)!,i
eme(i),!!n.
2. Me'!)*)!n ene'e,!i!n e(+!n""*n"3!%!!n
!&mini,+(!,i )e*!n"!n Tim Peme(i),! &en"!n Bi(
Ke*!n"!n.
Peran +nit Ker%aMana%emen
Pemeriksaan
14 Bi( Te)n'"i In(m!,i e(+!n""*n"3!%! meni!)!n
in(!,+(*)+*( ,e(+! ,i,+em in(m!,i !n" &ie("*n!)!n
&!'!m (,e, e'!),!n!!n eme(i),!!n.
Peran BiroTeknologi Informasi
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#. Mekani(me Pelak(anaan Pemerik(aan
1. Pe+e%#t3n Pee%#")n
1; Be(&!,!()!n !)e+ ("(!m eme(i),!!n !n" +e'!$&i,e+*3*i Ke+*! Tim men*,*n 3!&%!' eme(i),!!n
!n" mem*!+ %!)+* +en+!+i !n" &i!')!,i)!n *n+*)
me'!)*)!n eme(i),!!n !&! en+i+!, !n"
e(,!n")*+!n. A!i'! &ie('*)!n Ke+*! Tim
men*,*n e(min+!!n &!+!/in(m!,i !%!' +e()!i+
eme(i),!!n. S*(!+ +*"!, 3!&%!' eme(i),!!n &!n
e(min+!!n &!+!/in(m!,i !%!' &i,!m!i)!n )e!&!
imin!n en+i+!, !n" &ie(i),!. Peme(i+!$*!n
eme(i),!!n &i,!m!i)!n !'in" '!m!+ +i"! $!(i )e(3!
,ee'*m P?P me'!),!n!)!n eme(i),!!n '!!n"!n.
D!'!m $!' P?P !)!n mem!n!!+)!n &!+!-&!+! &!n
in(m!,i !%!' !n" +e(,e&i! &!'!m *,!+ &!+! BPK
PemberitahuanKepada Pimpinan
ntitas yang )iperiksa
KON SE P
me'!'*i ,i,+em e-A*&i+ m!)! Ke+*! Tim &!!+
meme('e$ &!+! &!n in(m!,i +e(,e*+ ,e+e'!$ ,*(!+
+*"!, &i+e(i+)!n. Me)!ni,me em!n!!+!n e-A*&i+
men"!5* )e!&! e(!n")!+ '*n!) +e()!i+.
2. K*n#")# A6'
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1= Km*ni)!,i !%!' &en"!n imin!n en+i+!, !n"
&ie(i),! e(+*3*!n *n+*) men3e'!,)!n eme(i),!!n
!n" &i'!)*)!n me'i*+i +*3*!n 'in")* (en5!n!
)e"i!+!n &!n %!)+* eme(i),!!n &!n )e*+*$!n
&)*men !n" &ie(i),! ,e(+! men3e'!,)!n )m,i,i
+im eme(i),! !n" +e(5!n+*m &!'!m ,*(!+ +*"!,.
Km*ni)!,i +e(,e*+ &i'!),!n!)!n &!'!m en+*)
e(+em*!n !%!' &en"!n imin!n en+i+!, !n"
&ie(i),!. Km*ni)!,i !%!' ,e+i&!)n! &i'!)*)!n 'e$
Komunikasi A&al dengan Pimpinan
ntitas
8/15/2019 Konsep PMP BPK 2014
http://slidepdf.com/reader/full/konsep-pmp-bpk-2014 105/209
Pen"en&!'i Te)ni, Ke+*! Tim &!n An""+! Tim.
D!'!m $!' Pen"en&!'i Te)ni, +i&!) &!!+
men&!min"i )!(en! !'!,!n )e&in!,!n '!inn! m!)!
)m*ni)!,i !%!' ,e+i&!)n! &i'!)*)!n 'e$ Ke+*! Tim&!n An""+! Tim.
1 P!&! ,!!+ e(+em*!n !%!' P?P mem*!+ n+*'en
!n" e(i,i in(m!,i +en+!n" e(+em*!n !%!'
+e(m!,*) e(n!+!!n 'i,!n &!(i i$!) en+i+!, 3i)!
men'!) eme(i),!!n !n" !)!n &i'!)*)!n 'e$ P?P.
N+*'en e(+em*!n !%!' +e(,e*+ &i+!n&!+!n"!ni 'e$P?P &en"!n e(!n +e(+in""i !n" men"$!&i(i
e(+em*!n !%!' +e(,e*+.
Notulen Pertemuan A&al Komunikasi
A&al denganPimpinan ntitas
5. Pe'")nn P%*&% Pee%#")n $n Pen)nnKKP
17 Pe'!),!n!!n ("(!m eme(i),!!n &i'!)*)!n 'e$KON SEP
P?P ,e,*!i em!"i!n +*"!, &!'!m PKP.
Pe'!),!n!!n ("(!m eme(i),!!n &i+*3*)!n *n+*)
meme('e$ *)+i eme(i),!!n !n" 5*)* &!n
)me+en. B*)+i eme(i),!!n me(*!)!n &)*men
en&*)*n" !n" &im*!+ &!'!m KKP.
Pelaksanaan program
pemeriksaan
18 A!i'! +e(&!!+ ("(!m eme(i),!!n !n" +i&!)
&!!+ &i'!),!n!)!n )!(en! imin!n en+i+!, men'!)
*n+*) &ie(i),! !+!* +i&!) mene&i!)!n
&)*men/)e+e(!n"!n !n" &imin+! m!)! P?P
mem*!+ Be(i+! A5!(! Pen'!)!n Peme(i),!!n !+!*
Pen'!)!n Peme(i!n Ke+e(!n"!n/D)*men
Peme(i),!!n !n" &i+!n&!+!n"!ni 'e$ imin!n
en+i+!, !n" &ie(i),! &!n Pen"en&!'i M*+*. P(,e,
en*,*n!n e(i+! !5!(! en'!)!n &i'!),!n!)!n
!erita A*araPenolakan
8/15/2019 Konsep PMP BPK 2014
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8/15/2019 Konsep PMP BPK 2014
http://slidepdf.com/reader/full/konsep-pmp-bpk-2014 107/209
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http://slidepdf.com/reader/full/konsep-pmp-bpk-2014 109/209
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22 Pen"en&!'i M*+* )em*&i!n me'!()!n !&!n!
en'!)!n &!(i en+i+!, !n" &ie(i),! )e!&! PTP
me'!'*i PSP &en"!n me'!mi()!n *)+i Be(i+! A5!(!
Pen'!)!n Peme(i),!!n/Peme(i!n
Ke+e(!n"!n/D)*men Peme(i),!!n !+!* S*(!+
Pe(n!+!!n Pen'!)!n men!n&!+!n"!ni Be(i+! A5!(!
Pen'!)!n Peme(i),!!n/ Peme(i!n
Ke+e(!n"!n/D)*men Peme(i),!!n !+!* n+*'en
e(+em*!n !%!'. PTP me'!'*i PSP )em*&i!n memin+!
e(+im!n"!n Di+!m! Bin!n")*m &!n e3!!+
,+(*)+*(!' +e()!i+ *n+*) &i(,e, 'ei$ '!n3*+ ,e,*!i
Proses ukumPenolakan
Pemeriksaan
8/15/2019 Konsep PMP BPK 2014
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e(!+*(!n e(*n&!n"-*n&!n"!n. Pene'e,!i!n
en'!)!n eme(i),!!n &i BPK Pe(%!)i'!n &!!+
me'i!+)!n Ke!'! S*!"i!n K!,*!" @*)*m
,ee'*m memin+! e(+im!n"!n )e!&! Di+!m!Bin!n")*m.
2: Pen'!)!n eme(i),!!n !+!* en'!)!n eme(i!n
)e+e(!n"!n/&)*men 'e$ en+i+!, me(*!)!n ,!'!$
,!+* en+*) em!+!,!n 'in")* eme(i),!!n !n"
&!!+ memen"!(*$i ini !+!* ,im*'!n &!'!m
'!(!n $!,i' eme(i),!!n.
Pembatasan pemeriksa
8/15/2019 Konsep PMP BPK 2014
http://slidepdf.com/reader/full/konsep-pmp-bpk-2014 112/209
8/15/2019 Konsep PMP BPK 2014
http://slidepdf.com/reader/full/konsep-pmp-bpk-2014 113/209
24 D!'!m $!' ee(!! '!n")!$ !&! ("(!m
eme(i),!!n +i&!) &!!+ &i'!),!n!)!n !+!* )e+i)!
&ie('*)!n en!m!$!n !+!* m&ii)!,i '!n")!$
)!(en! )n&i,i &i '!!n"!n Ke+*! Tim &!!+
men"*,*')!n e(*!$!n KON SE P ("(!m
eme(i),!!n )e!&! Pen"en&!'i M*+* me'!'*i
Pen"en&!'i Te)ni,. A!i'! e(,e+*3*!n e(*!$!n
("(!m eme(i),!!n &!(i Pen"en&!'i M*+* e'*m
&ie('e$ Ke+*! Tim &!!+me'!),!n!)!n '!n")!$
eme(i),!!n ,e,*!i &en"!n *,*'!n e(*!$!n
("(!m eme(i),!!n +e+!i &en"!n
,een"e+!$*!n Pen"en&!'i Te)ni,. Pe(*!$!n
("(!m eme(i),!!n e,e(+! !'!,!nn! $!(*,
&i&)*men+!,i)!n &!'!m KKP. Se'!in i+* !!i'!
P?P +i&!) &!!+ mene(!)!n ,+!n&!( !n" e('!)*
m!)! P?P e('* men&)*men+!,i)!n $!' +e(,e*+
&!'!m )e(+!, )e(3!n! e,e(+! &en"!n !'!,!n !n"
men&!,!(i &!n &!m!) &!(i +i&!) &i!+*$in!
,+!n&!( +e(,e*+.
Perubahan P2
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2; D!'!m $!' P?P men"i&en+ii)!,i )e*+*$!n +en!"!
!$'i !&! ,!!+ e'!),!n!!n eme(i),!!n P?P &!!+
men"*,*')!n )e*+*$!n +e(,e*+ )e!&! PSP &en"!n
&i,e(+!i !'!,!nn!.
Kebutuhan tenagaahli pada saat pelaksanaan pemeriksaan
2= A!i'! +e(&!!+ )e*+*$!n *n+*) meme(!n3!n"
%!)+* eme(i),!!n &!n/!+!* men!m!$ eme(i),!
Pen"en&!'i M*+* eme(i),!!n men"!3*)!n *,*'
e(!n3!n"!n %!)+* &!n/!+!* en!m!$!n eme(i),!
)e!&! PTP. Pen"!3*!n *,*'!n e(!n3!n"!n %!)+*
eme(i),!!n &!n 3*m'!$ eme(i),! &i'!)*)!n !'in"
'!m!+ 'im! $!(i )e(3! ,ee'*m !+!, %!)+*
eme(i),!!n '!!n"!n e(!)$i(.
Penambahan ari Pemeriksaan
2 Pe(!n3!n"!n %!)+* &!n/!+!* en!m!$!n eme(i),!
&!!+ &ie(i)!n &!'!m $!' +e(&!!+ (,e&*( !n"
AlasanPerpan%angan
aktu
+i&!) &!!+ &i'!),!n!)!n!+!KON SE*P
&ie('*)!n (,e&*(
+!m!$!n )!(en! en+i+!, +i&!) )e(!+i !+!* +e(&!!+
+em*!n/i&en+ii)!,i *n,*( i&!n! !n" e('* &i+e'*,*(i
'ei$ '!n3*+ !+!* ,!+* !+!* 'ei$ eme(i),! +i&!) &!!+
me'!),!n!)!n eme(i),!!n. Pe(!n3!n"!n %!)+* !+!*
en!m!$!n eme(i),! +i&!) &!!+ &ie(i)!n )!(en!
)e+i&!)5e(m!+!n &!'!m +!$!!n em!$!m!n
en*"!,!n em!$!m!n en+i+!, !+!* en*,*n!n
("(!m eme(i),!!n.
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27 Pe(,e+*3*!n !)$i( e(!n3!n"!n %!)+* &!n/!+!*
en!m!$!n eme(i),! me(*!)!n )e%en!n"!n PTP
&en"!n meme($!+i)!n i!! &!n m!n!!+. Se"!'!
)n,e)*en,i en!m!$!n i!! eme(i),!!n !n"
+e(3!&i )!(en! en!m!$!n $!(i eme(i),!!n !+!*
en!m!$!n 3*m'!$ eme(i),! men3!&i +!n""*n"
e&enangPerpan%angan
aktu
8/15/2019 Konsep PMP BPK 2014
http://slidepdf.com/reader/full/konsep-pmp-bpk-2014 119/209
3!%! PTP. Uni+ Ke(3! M!n!3emen Peme(i),!!n
men"!&mini,+(!,i)!n e(,e+*3*!n e(!n3!n"!n %!)+*
&!n/!+!* en!m!$!n eme(i),! ,e(+! )n,e)*en,i
i!! !n" &i+im*')!n.
28 KKP me(*!)!n 5!+!+!n-5!+!+!n !n"
&i,e'en""!(!)!n 'e$ eme(i),! +en+!n" (,e&*(
eme(i),!!n !n" &i+em*$ en"*3i!n !n"
&i'!)*)!n in(m!,i !n" &ie('e$ &!n ,im*'!n
!n" &i*!+ ,e$**n"!n &en"!n en*"!,!n
eme(i),!!nn!. KKP e(*n",i *n+*) mem*)+i)!n!$%! eme(i),! +e'!$ me'!),!n!)!n eme(i),!!n
,e,*!i &en"!n ,+!n&!( eme(i),!!n &!n *n+*)
mem!n+* e'!),!n!!n (e>i* 'e$ Pen"en&!'i Te)ni,
&!n/!+!* Pen"en&!'i M*+*.
KKP &!!+ &i&)*men+!,i)!n &!'!m me&i! )e(+!,
Kertas Ker%aPemeriksaan
KON SE P
&!n/!+!* me&i! e'e)+(ni, eKKP. eKKP &!!+
men""!n+i)!n KKP $!,i' print out !+!* +)i &en"!n
,!(!+ !$%! ,i,+em eKKP &!!+ men"!)m&!,i
(,e, (e>i* KKP ,e5!(! e'e)+(ni) !n" &i'!)*)!n
e(3en3!n" ,e!"!i !"i!n &!(i )e"i!+!n en"en&!'i!n
m*+*. Se'!in i+* ,i,+em eKKP $!(*, &!!+ men3!min
)e+e(,e&i!!n &!n )e!m!n!n &!+! &!n in(m!,i !n"
&i,im!n &!'!m en+*) e'e)+(ni) +e(,e*+.
:0 KKP &i,*,*n 'e$ An""+! Tim &!n &i(e>i* ,e5!(!
e(3en3!n" 'e$ Ke+*! Tim &!n Pen"en&!'i Te)ni,
!&! ,!!+ e'!),!n!!n eme(i),!!n.
Penyusunan KKP
:1 KKP &i,*,*n e(&!,!()!n '!n")!$ eme(i),!!n !n"
&i(en5!n!)!n &!'!m ("(!m eme(i),!!n &en"!n
men5!n+*m)!n (ee(en,i ,i'!n" !&! !"i!n !n"
,ndeksasi KKP
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,!'in" e($**n"!n *n+*) )em*&!$!n (,e, (e>i*
'e$ Pen"en&!'i Te)ni, !+!* em!$!m!n en+i+!, 'e$
eme(i),! !n" !)!n &!+!n". T!+! 5!(! en*,*n!n
&!n in&e),!,i KKP &i!+*( 'ei$ '!n3*+ !&! e+*n3*)e'!),!n!!n +en+!n" KKP.
:2 Be(&!,!()!n eme(i),!!n in!' P?P men*,*n
'em!( ,!m*' coversheet &!n @!,i' Pe'!),!n!!n
P(,e&*( Peme(i),!!n @P:. Coversheet e(i,i
&e,)(i,i $!,i' eme(i),!!n ,e5!(! *m*m e,e(+!
&en"!n )e,im*'!n. Se&!n")!n @P: me(*!)!nen3e'!,!n 'ei$ '!n3*+ &!(i PKP !n" me(in5i
en3e'!,!n !+!, m!,in"-m!,in" (,e&*( eme(i),!!n
!n" &i'!)*)!n $!,i' eme(i),!!nn! ,e(+!
)e,im*'!nn!.
Coversheet &!n @P: me(*!)!n 'em!( )n+(' !n"
Penyusunan lembar sampul dan P.
KON SE P
&i"*n!)!n 'e$ Pen"en&!'i Te)ni, *n+*) mem!,+i)!n
!$%! ,e+i! '!n")!$-'!n")!$ &!'!m ("(!m
eme(i),!!n +e'!$ &i'!),!n!)!n ,e(+! &i'en")!i
&en"!n *)+i &!n !n!'i,i, !n" mem!&!i &!(i Ke+*!
Tim &!n An""+! Tim.
?(m!+ coversheet &!n @P: ,e5!(! 'ei$ '!n3*+
&i3e'!,)!n &!'!m e(!n")!+ '*n!) +e()!i+.
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:: A!i'! +e(&!!+ (,e&*( !n" +i&!) &!!+
&i'!),!n!)!n 'e$ eme(i),! )!(en! ,!+* &!n '!in $!'
m!)! eme(i),! e('* men&!!+)!n e(,e+*3*!n
Ke+*! Tim &!n Pen"en&!'i Te)ni,. An""+! Tim e('*
men&)*men+!,i)!n (,e&*( !n" +i&!) &i'!),!n!)!n
+e(,e*+ &!'!m )e(+!, )e(3!n! &i,e(+!i &en"!n !'!,!n
!n" men&!,!(i.
)okumentasi prosedur
pemeriksaan yangtidak dapat
dilaksanakan
8/15/2019 Konsep PMP BPK 2014
http://slidepdf.com/reader/full/konsep-pmp-bpk-2014 124/209
:4 Pen"en&!'i Te)ni, %!3i me(e>i* KKP ,e5!(!
mene'*(*$ mem*!+ chec!list !+!, ,e'*(*$
e'!),!n!!n '!n")!$-'!n")!$ ("(!m eme(i),!!n
&en"!n +!+! 5!(! !n" &i!+*( !&! J*)'!) Pen*,*n!n
KKP. Se&!n")!n (,e&*( (e>i* KKP &i!+*( 'ei$ '!n3*+
&!'!m 3*)'!) SPKM.
"e#iu KKP olehPengendali $eknis
4. Pen)nn Ten Pee%#")n
:; Tem*!n eme(i),!!n me(*!)!n +em*!n !+!* in&i)!,i
e(m!,!'!$!n !n" &ie('e$ ,e'!m! eme(i),!!n.
P!&! &!,!(n! +em*!n eme(i),!!n +e()!i+ &en"!n#
!. Ke+i&!)!+*$!n +e($!&! )e+en+*!n e(!+*(!n
e(*n&!n"-*n&!n"!n enim!n"!n &!n
)e+i&!)!+*+!n !n" m!+e(i!' *n+*) &i'!()!n6
. Ke'em!$!n ,i,+em en"en&!'i!n in+e(n !n"
$emuan pemeriksaan
m!+e(i!' *n+*) &i'!()!n6
KON SEP
5. Ke"!"!'!n ,*!+* ("(!m !n" &ie(i),!6 &!n
&. Ke+i&!),e,*!i!n )n&i,i &en"!n )(i+e(i! !n"
&i+e+!)!n.
:= Tem*!n eme(i),!!n mem*!+ *n,*( &i!n+!(!n!
3*&*' )n&i,i )(i+e(i! !)i!+ ,e! &!n )men+!(
in,+!n,i. Pen3e'!,!n 'ei$ '!n3*+ !+!, *n,*( +em*!neme(i),!!n men"!5* !&! SPKN &!n e(!n")!+
'*n!) +e()!i+.
+nsur $emuanPemeriksaan
Pen*,*n!n +em*!n eme(i),!!n &i'!)*)!n &en"!n
(,e&*( e(i)*+.
: !. Kn,e +em*!n eme(i),!!n &i,*,*n 'e$ An""+!
Tim ,e,*!i &en"!n !"i!n !n" &i+e+!)!n &i
Penyusunan
Konsep $emuanPemeriksaan oleh
8/15/2019 Konsep PMP BPK 2014
http://slidepdf.com/reader/full/konsep-pmp-bpk-2014 125/209
&!'!m PKPn! &en"!n meme($!+i)!n !,e)
)*!'i+!+i &!(i ,e*!$ +em*!n. Kn,e +em*!n
eme(i),!!n +e(,e*+ &i&)*men+!,i)!n ,e!"!i
KKP An""+! Tim +e(,e*+ &!n &i&)*men+!,i)!n)e &!'!m ,i,+em in(m!,i eme(i),!!n BPK.
P(,e, en*,*n!n +em*!n !n" &i,i!)!n 'e$
An""+! Tim !)!n &i(e>i* 'e$ Ke+*! Tim.
Anggota $im
Ke+*! +im men"i&en+ii)!,i +em*!n eme(i),!!n
!n" mem*!+ in(m!,i (!$!,i! !+!* men"!n&*n"
*n,*( i&!n! ,e,*!i &en"!n e(!+*(!n e(*n&!n"-*n&!n"!n !n" +e()!i+ &en"!n )e+e(*)!!n
in(m!,i *'i) &!n e(!+*(!n BPK ,e!"!i +in&!)
'!n3*+ &!(i e(!+*(!n e(*n&!n"!n +e(,e*+.
Pen3e'!,!n 'ei$ '!n3*+ !+!, in(m!,i (!$!,i! !n"
&i)e5*!'i)!n &!(i *'i) &!!+ &i'i$!+ !&!KON SE P
e(!+*(!n +en+!n" )e+e(*)!!n in(m!,i *'i).
Pen"en&!'i Te)ni, me(e>i* +em*!n eme(i),!!n
*n+*) mem!,+i)!n +em*!n eme(i),!!n +e'!$
memen*$i *n,*(-*n,*( 3*&*' )n&i,i )(i+e(i!
,e! &!n !)i!+. Se'!in i+* Pen"en&!'i Te)ni,
me(e>i* )een!(!n ,*,+!n,i &!n !)*(!,i !n")!
&!'!m +em*!n eme(i),!!n.
Tem*!n eme(i),!!n !n" &ini'!i +i&!) '!!)
e(&!,!()!n $!,i' (e>i* 'e$ Ke+*! Tim &!n
Pen"en&!'i Te)ni, +e+! &i&)*men+!,i)!n )e
&!'!m KKP.
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:7 . Ke+*! Tim men!m!i)!n )n,e +em*!n
eme(i),!!n !n" +e'!$ &i(e>i* ,e5!(! e(3en3!n"
)e!&! imin!n en+i+!, !n" &ie(i),! *n+*)
Penyampaiantemuan
pemeriksaan untuk ditanggapi
8/15/2019 Konsep PMP BPK 2014
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&imin+!)!n +!n""!!n. A!i'! imin!n en+i+!,
e($!'!n"!n eme(i!n +!n""!!n &!!+
&i)*!,!)!n )e!&! !%!$!nn! me'!'*i ,*(!+
e'im!$!n %e%en!n" *n+*) men!n""!i )n,e+em*!n eme(i),!!n !n" &ie(i)!n.
:8 5. Se+e'!$ en!m!i!n +em*!n eme(i),!!n P?P
&!!+ mene'en""!(!)!n &i,)*,i &en"!n imin!n
en+i+!, !n" &ie(i),! ,e!"!i (*m *n+*)
men!n""!i +em*!n eme(i),!!n +e(,e*+ !'in"
'!m!+ +i"! $!(i )e(3! ,ee'*m ene(!$!n +em*!neme(i),!!n )e!&! imin!n en+i+!, !n"
&ie(i),!. Di,)*,i &i'!),!n!)!n &en"!n +*3*!n
*n+*) men")'!(ii)!,i e(m!,!'!$!n !n" &i*n")!
&!'!m )n,e +em*!n eme(i),!!n.
En+i+!, !n" &ie(i),! &!!+ men!m!i)!n
)iskusi temuan pemeriksaan
dengan Pimpinanntitas
KON SE P
&!+!/in(m!,i +e()!i+ &en"!n e(m!,!'!$!n !n"
&i*n")! &!'!m +em*!n eme(i),!!n. A!i'!
&!+!/in(m!,i !n" &i,!m!i)!n 'e$ en+i+!,
mem*)+i)!n !n!'i,i, &!'!m +em*!n eme(i),!!n
,!'!$ &!n $!' +e(,e*+ &i!)*i 'e$ P?P m!)!
)n,e +em*!n eme(i),!!n &in!+!)!n !+!'.
A!i'! &!+!/in(m!,i !n" &i,!m!i)!n 'e$
en+i+!, !n" &ie(i),! +i&!) &!!+ mem*)+i)!n)e,!'!$!n !n!'i,i, &!'!m )n,e +em*!n
eme(i),!!n +i&!) memi'i)i &!,!( !n" )*!+ *n+*)
mem!+!')!n +em*!n eme(i),!!n m!)! )n,e
+em*!n eme(i),!!n &in!+!)!n men3!&i +em*!n
eme(i),!!n in!'.
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40 &. Kn,e +em*!n eme(i),!!n !n" &i!n""! +i&!)
'!!) 'e$ Ke+*! Tim &!n/!+!* Pen"en&!'i Te)ni,
&!n &in!+!)!n !+!' e(&!,!()!n &i,)*,i
em!$!,!n &en"!n en+i+!, !n" &ie(i),! +e+!
&i&)*men+!,i)!n &!'!m KKP.
Konsep $emuanPemeriksaan $idak
Layak
41 e. Tem*!n eme(i),!!n in!' !n" +e'!$ meme('e$
)men+!(/+!n""!!n &!(i imin!n en+i+!, 'e$
Ke+*! Tim Peme(i),! &i$im*n men3!&i $im*n!n
+em*!n eme(i),!!n.
impunan $emuanPemeriksaan
42 . Pem!$!,!n !n" +e(3!&i ,e'!m! &i,)*,i
&i&)*men+!,i)!n &!'!m (i,!'!$ &i,)*,i +em*!n
eme(i),!!n. Ri,!'!$ &i,)*,i ini ,e)!'i"*, ,e!"!i
n+*'en e(+em*!n !)$i( !!i'! +i&!) !&! &i,)*,i
'ei$ '!n3*+.
"isalah diskusi
KON SEP
4: Tem*!n eme(i),!!n !n" +e'!$ &i,!m!i)!n )e!&!
en+i+!, &i*n""!$ )e &!'!m ,i,+em in(m!,i
m!n!3emen eme(i),!!n 'e$ Ke+*! Tim.
Pem!n!!+!n ,i,+em in(m!,i m!n!3emen
eme(i),!!n &i!+*( 'ei$ '!n3*+ &!'!m e&m!n +e()!i+.
Pemanaatansistem inormasi
mana%emen pemeriksaan
44 D!'!m $!' en+i+!, menin&!)'!n3*+i +em*!n
eme(i),!!n ,ee'*m +im eme(i),! mene'e,!i)!n(,e, e'!(!n eme(i),!!n +em*!n eme(i),!!n
+e(,e*+ +e+! &im*!+ &i &!'!m L@P e,e(+! &en"!n
)e+e(!n"!n !+!, ,+!+*, ene'e,!i!n +in&!) '!n3*+n!.
Tem*!n eme(i),!!n &en"!n *n,*( i&!n! +e+! !)!n
&i(,e, ,e,*!i &en"!n me)!ni,me !n" e('!)*.
$emuan pemeriksaan yang
ditindaklan%uti sebelum tahap
pelaporan
4; A!i'! +e(&!!+ in&i)!,i )e(*"i!n ne"!(!/&!e(!$ &!n*n,*( i&!n! &!'!m +em*!n eme(i),!!n Ke+*! Tim
,ndikasi kerugiannegara/daerah danunsur pidana dalam
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men!m!i)!n )e!&! Pen"en&!'i Te)ni, *n+*)
&i&i,)*,i)!n )e'!!)!nn! e(,!m! Pen"en&!'i M*+*.
Pen"en&!'i M*+* men!m!i)!n )e!&! PSP !+!,
in&i)!,i *n,*( i&!n! +e(,e*+. T(+!m!/K!'!n !+!* An""+! +e()!i+ &!!+ memin+! en&!!+ $*)*m
)e!&! Di+!m! Bin!n")*m/S*!" @*)*m BPK
Pe(%!)i'!n.
Pen&!!+ $*)*m &i&)*men+!,i)!n &i &!'!m KKP.
Me)!ni,me e(min+!!n en&!!+ $*)*m !+!, +em*!n
eme(i),!!n men"!5* !&! POS +e()!i+.
PSP )em*&i!n men!m!i)!nn! )e!&! PTP +e()!i+
*n+*) &i+in&!)'!n3*+i ,e,*!i )e+en+*!n !n" e('!)*.
Tem*!n Peme(i),!!n e(in&i)!,i *n,*( i&!n! +i&!)
&i,!m!i)!n )e!&! en+i+!,.
temuan pemeriksaan
4= Tem*!n eme(i),!!n memi'i)iKON SE P ,+!n&!(
en*'i,!n &!n ,!m*' !n" &i,e,*!i)!n &en"!n 3eni,
eme(i),!!n !n" &i'!)*)!n. S+!n&!( en*'i,!n
&i!+*( ,e5!(! )$*,*, &!'!m e+*n3*) e'!),!n!!n
&!n/!+!* e+*n3*) +e)ni, eme(i),!!n !n" +e()!i+
,e&!n")!n ,!m*' +em*!n eme(i),!!n men"!5*
)e!&! 3*)'!)
e'!(!n.
Standar Penulisan
7. K*n#")# A"3#% Pen!#n TenPee%#")n
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4 Ke+*! Tim men!m!i)!n +em*!n eme(i),!!n
)e!&! imin!n en+i+!, !n" +e'!$ &i'!mi(i )men+!(
&i,e,*!i)!n )n,i,+en,in! ,e+e'!$ S*(!+
Pen!m!i!n +em*!n eme(i),!!n &i+!n&!+!n"!ni
'e$ Ke+*! Tim &!n Pimin!n en+i+!,.
Penyampaian$emuan
Pemeriksaan
8/15/2019 Konsep PMP BPK 2014
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8. Pen&"3#%n T3! Pe'")nn Pee%#")n
47 Pen"!)$i(!n e'!),!n!!n eme(i),!!n !n"
me(*!)!n e(+!n""*n"3!%!!n P?P )e!&! PSP
me'!'*i en!m!i!n L!(!n A)$i( Pe'!),!n!!n
Peme(i),!!n L!!n"!n LAPPL. Pen!m!i!n
LAPPL ini men3!&i !%!' &!(i (,e, e'!(!n.
Pertanggung%a&abanP'P
48 LAPPL e(i,i in(m!,i men"en!i %!)+*
)ee(!n")!+!n %!)+* )em!'i !)m&!,i ,e'!m!
me'!),!n!)!n eme(i),!!n &!n )en&!'! !n"
&i$!&!i ,e'!m! me'!),!n!)!n e)e(3!!n
eme(i),!!n.
LAPPL &i,!m!i)!n 'e$ Ke+*! Tim )e!&!
Pen"en&!'i M*+* me'!'*i Pen"en&!'i Te)ni, !'in"
'!m!+ &*! $!(i )e(3! ,e+e'!$ eme(i),!!n '!!n"!n
e(!)$i(. Pen!m!i!n LAPPKON SE P L ini
&i,e(+!i &en"!n '!(!n e()em!n"!n min""*!n
+em*!n eme(i),!!n n+! en!m!i!n +em*!n
eme(i),!!n eni'!i!n )ine(3! +im &!n
e(+!n""*n"3!%!!n )e*!n"!n.
Se+e'!$ &i,!m!i)!n ,e5!(! e(3en3!n" )e!&!
Pen"en&!'i M*+* LAPPL e,e(+! '!mi(!nn! +e(,e*+
&i,im!n ,e!"!i !"i!n &!(i KKP.
LAPPL
;0 P?P men!m!i)!n e(+!n""*n"3!%!!n i!!
)e!&! Bi( Ke*!n"!n !+!* K!,*!" Ke*!n"!n
!'in" '!m!+ +i"! $!(i )e(3! ,e+e'!$ eme(i),!!n
'!!n"!n e(!)$i(. Pe(+!n""*n"3!%!!n +e(,e*+
&i'!mi(i &en"!n *)+i en"e'*!(!n *n+*) *+i( i!!
!n" $!(*, &ie(+!n""*n"3!%!)!n )mnen at
cost &!n SPPD !n" +e'!$ &i**$i 5! &!n
Pertanggung- %a&aban keuangan
8/15/2019 Konsep PMP BPK 2014
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+!n&!+!n"!n en+i+!, !n" &ie(i),!.
9. Pen#'#n K#ne% PP
;1 Be(&!,!()!n $!,i' (e>i* KKP &!n ,e(>!,i +e($!&!
P?P P?P ,e5!(! e(3en3!n" mem*!+ eni'!i!n
)ine(3! *n+*) P?P ,!+* +in")!+ e(!n &i !%!$n!.
A,e) !n" &ini'!i me'i*+i !n+!(! '!in#
!. S!,!(!n )e(3!6
. Kme+en,i e(i'!)*6 &!n
5. Kme+en,i +e)ni, P?P ,e'!m! e'!),!n!!neme(i),!!n.
Lem!( eni'!i!n )ine(3! e(,i!+ (!$!,i! &!n &i3!&i)!n
,e!"!i !5*!n !"i enen+*!n +im &!'!m en*"!,!n
eme(i),!!n e(i)*+n! &!n !5*!n &!'!m
mem(,e, en"!3*!n !n")!+ !"i P?P ,e(+!
Penilaian kiner%a
P'P
KON SE P
+in&!)!n '!inn! ,e!"!im!n! &i!+*( &!'!m )e+en+*!n
!n" e('!)*. Lem!( eni'!i!n )ine(3! ,e'!in
&i,!m!i)!n )e!&! Pen"en&!'i M*+* 3*"!
&i,!m!i)!n ,e!"!i +em*,!n )e!&! PSP !n"
memi&!n"i en+i+!, !n" &ie(i),! !+!,!n '!n",*n"
!n""+! +im &!n Pen"en&!'i Te)ni, ,e(+! Bi( SDM
,e!"!i in*+ !"i ,i,+em !'i)!,i )ee"!%!i!n.
Peni'!i!n )ine(3! +im men"!5* !&! )e+en+*!nmen"en!i eni'!i!n )ine(3! e"!%!i.
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D. Si(tem Mana"emen M!t! /SMM
;2 1. U%#n Ke&#tn
N*. O+e" SMM P#3"
Te%"#t
Tn&&n& J6+ D*
1. Km*ni)!,i
A%!'
Pen"en&!'i
M*+*
Mem!,+i)!n !$%! +*3*!n
$!(!!n 'in")* eme(i),!!n
3!&%!' %!)+* )e*+*$!n
&)*men !n" &ie(i),! &!n
)m,i,i +im eme(i),! +e'!$
&i)m*ni)!,i)!n !&! en+i+!,
,!!+ e(+em*!n !%!'.
Ch
Pen"en&!'i
Te)ni,
KON SEP
Mem!,+i)!n e(min+!!n
&)*men !%!' +e'!$
&i,!m!i)!n )e!&! en+i+!,
,ee'*m e(+em*!n !%!'.
Ch
Ke+*! Tim Mem!,+i)!n i,i n+*'en ,e,*!i
&en"!n e(+em*!n !%!'.
Ch
2. Pe'!),!n!!n
P("(!m
Peme(i),!!n
&!n
Pen*,*n!n
KKP
Pen"en&!'i
M*+*
!. Men"!(!$)!n eme(i),!!n
me'!'*i '!(!n 2 min""*!n
!n" &i,!m!i)!n 'e$
Pen"en&!'i Te)ni,.
. Mem!,+i)!n !$%!
Pe'!),!n!!n Peme(i),!!n
+e'!$ &i'!),!n!)!n ,e,*!i
&en"!n ,+!n&!( !n" +e()!i+
PMP &!n )&e e+i)6
5. Me(e>i* *,*'!n
e(!n3!n"!n %!)+*
Lem
Di,
Ch
Lem
Re
8/15/2019 Konsep PMP BPK 2014
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N*. O+e" SMM P#3"
Te%"#t
Tn&&n& J6+ D*
eme(i),!!n &!n/!+!*
en!m!$!n eme(i),!!!i'! &ie('*)!n6
KON SEP
&. Me(e>i* *,*'!n e(*!$!n
P26
e. Me(e>i* *,*'!n in&i)!,i
)e(*"i!n ne"!(!/&!e(!$ &!n
*n,*( i&!n! !n"
&i,!m!i)!n Pen"en&!'i
Te)ni,.
. Me(e>i* *,*'!n en""*n!!n
+en!"! !$'i &!'!m
eme(i),!!n.
". Mem!,+i)!n !$%! +*3*!n
$!(!!n &!n 'in")*eme(i),!!n +e'!$
+e(en*$i.
Lem
Re
Lem
Re
Lem
Re
Ch
Pen"en&!'i
Te)ni,
!. Men"!(!$)!n eme(i),!!n
me'!'*i '!(!n min""*!n
!n" &i,!m!i)!n 'e$
Ke+*! Tim6
. Me(e>i* !$%! (,e&*(
eme(i),!!n !n" +i&!)
&!!+ &i'!)*)!n +e'!$
&i&*)*n" 'e$ 3*,+ii)!,i &!n
!n!'i,i, !n" mem!&!i.
5. Me(e>i* )e5*)*!n
(,e&*(.
Lem
Di,
Lem
Re
Lem
Re
8/15/2019 Konsep PMP BPK 2014
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N*. O+e" SMM P#3"
Te%"#t
Tn&&n& J6+ D*
&. Me(e>i* *,*'!n en""*n!!n
+en!"! !$'i &!'!m
eme(i),!!n +e()!i+
)e,e,*!i!nn! &en"!n
+*3*!n &!n 'in")*
eme(i),!!n.
e. Mem!,+i)!n Ke+*! Tim +e'!$
me'!)*)!n (e>i* !+!, KKP.
Ch
Ke+*! Tim
KON SEP
!. Mem!,+i)!n ,e'*(*$
(,e&*( eme(i),!!n
&!'!m ("(!m eme(i),!!n
+e'!$ &i'!),!n!)!n6
. Mem!,+i)!n (e'e>!n,i
)n,e +em*!n eme(i),!!n
&en"!n *)+i en&*)*n"
eme(i),!!n6
5. Mem!,+i)!n ("(!m
eme(i),!!n +e'!$ &i'!)*)!n
,e,*!i 3*)'!) &!n 3*)ni,
+e()!i+.
Ch
Ch
Ch
PSP
&. Mem!,+i)!n )een!(!n
m!+em!+i, &!n !)*(!,i !n")!&!'!m KKP.
e. Mem!,+i)!n )e5*)*!n *)+i
. Me(e>i* )e!n&!'!n *)+i.
Me(e>i* *,*'!n en""*n!!n
+en!"! !$'i &en"!n
Ch
Ch
Lem
Re
#em
rev
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N*. O+e" SMM P#3"
Te%"#t
Tn&&n& J6+ D*
e(&!,!()!n resource &!n!
!n" +e(,e&i!.
4. Pen*,*n!n TP Pen"en&!'i
M*+*
KON SEP
!. Mem!,+i)!n (e'e>!n,i !n+!(
*n,*(-*n,*( +em*!n
eme(i),!!n6
. Me(e>i* )e,e,*!i!n +em*!n
eme(i),!!n +e(m!,*)
*,*'!n in&i)!,i )e(*"i!n
ne"!(!/&!e(!$ &!n *n,*(
i&!n! !n" &i,!m!i)!n
Pen"en&!'i Te)ni, &en"!n
,+!n&!( !.'.. SPKN SAP
SAK &,6
5. Me(e>i* !'!,!n &!n !n!'i,i,
!+!, +em*!n eme(i),!!n
!n" +i&!) '!!)/!+!' !n"
&i*,*')!n 'e$ Ke+*! Tim &!n
Pen"en&!'i Te)ni,6
&. Mem!,+i)!n !$%! +em*!n
eme(i),!!n +i&!)
'!!)/!+!' +e'!$
&i&)*men+!,i)!n &!n
&i&*)*n" &en"!n !'!,!n &!n!n!'i,i, !n" mem!&!i
!n" &i*,*')!n 'e$ Ke+*!
Tim &!n Pen"en&!'i Te)ni,.
Ch
Lem
Re
Lem
Re
Ch
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N*. O+e" SMM P#3"
Te%"#t
Tn&&n& J6+ D*
e. Me(e>i* )e+e!+!n +em*!n
eme(i),!!n !n" e(+en,i
)e(*"i!n ne"!(! +e'!$
&i&*)*n" &en"!n !'!,!n !n"
mem!&!i.
Lem
Re
Pen"en&!'i
Te)ni,
KON SEP
!. Mem!,+i)!n +em*!n
eme(i),!!n +e'!$ memen*$i
*n,*(-*n,*( 3*&*' )n&i,i
)(i+e(i! ,e! &!n !)i!+6
. Me(e>i* )een!(!n ,*,+!n,i
&!n !)*(!,i !n")! &!'!m
+em*!n eme(i),!!n
+e(m!,*) *,*'!n in&i)!,i
)e(*"i!n ne"!(!/&!e(!$ &!n
*n,*( i&!n! !n"
&i,!m!i)!n )e+*! +im6
5. Me(e>i* )e+e!+!n !+!,
i&en+ii)!,i in(m!,i (!$!,i!
!n" &i*,*')!n 'e$ Ke+*!
Tim.
&. Me(e>i* !'!,!n &!n !n!'i,i,
!+!, +em*!n eme(i),!!n
!n" +i&!) '!!)/!+!' !n"
&i*,*')!n 'e$ Ke+*! Tim6
Ch
Lem
Re
Lem
Re
Lem
Re
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N*. O+e" SMM P#3"
Te%"#t
Tn&&n& J6+ D*
KON SEP
e. Mem!,+i)!n !$%! +em*!n
eme(i),!!n +i&!)
'!!)/!+!' +e'!$
&i&)*men+!,i)!n &!n
&i&*)*n" &en"!n !'!,!n &!n
!n!'i,i, !n" mem!&!i
!n" &i*,*')!n 'e$ Ke+*!
Tim.
. Me(e>i* )e+e!+!n
en""*n!!n !$!,! &!'!m
+em*!n eme(i),!!n
&en"!n )!i&!$ !$!,!
In&ne,i! !n" !i) &!n
en!(.
". Mem!,+i)!n +em*!n
eme(i),!!n !n" e(in&i)!,i)e(*"i!n ne"!(!/&!e(!$ &!n
*n,*( i&!n! +e'!$ memen*$i
)(i+e(i! e(+en,i me(*"i)!n
ne"!(!/&!e(!$ !+!* memi'i)i
*n,*( i&!n! &!n +em*!n
+e'!$ &i&*)*n" &en"!n *)+i
!n" mem!&!i.
Ch
Lem
Re
#em
Re
Ke+*! Tim !. Mem!,+i)!n )een!(!n
m!+em!+i, &!n !)*(!,i !n")!
&!'!m +em*!n eme(i),!!n.
. Mem!,+i)!n (e'e>!n,i
)n,e +em*!n eme(i),!!n
&en"!n *)+i en&*)*n"
eme(i),!!n.
Ch
Ch
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N*. O+e" SMM P#3"
Te%"#t
Tn&&n& J6+ D*
5. Mem!,+i)!n ,e'*(*$ +em*!n
+e'!$ &iin*+ )e &!'!m ,i,+em
in(m!,i.
Ch
;. Pen*,*n!n
9>e(,$ee+ &!n
@P:
Pen"en&!'i
Te)ni,
Mem!,+i)!n )een!(!n &!n
)e+e!+!n in(m!,i !n"
&im*!+ &i coversheet .
#em
Re
Ke+*! Tim
KON SEP
!. Mem!,+i)!n !$%! ,e+i!
'!n")!$-'!n")!$ &!'!m("(!m eme(i),!!n +e'!$
&i'en")!i &en"!n @P:.
. Mem!,+i)!n !$%! KKP
+e'!$ &i'en")!i coversheet
&!n coversheet &!!+
&i+e'*,*(i )e KKP !n"
(e'e>!n.
Ch
Ch
=. Km*ni)!,i
A)$i(
Pen"en&!'i
Te)ni,
!. Mem!,+i)!n !$%! +em*!n
eme(i),!!n +e'!$
&i)m*ni)!,i)!n &en"!n
en+i+!, Km*ni)!,i A)$i(.
Ch
Ke+*! Tim . Mem!,+i)!n n+*'en ,e,*!i
&en"!n em!$!,!n +em*!n
eme(i),!!n.
Ch
. Pen"!)$i(!n
T!$!
Pe'!),!n!!n
Peme(i),!!n
Pen"en&!'i
M*+*
Men"!(!$)!n (,e, e'!(!n
e(&!,!()!n LAPPL.
Lem
Di,
Pen"en&!'i
Te)ni,
Me(e>i* LAPPL. Lem
Re
8/15/2019 Konsep PMP BPK 2014
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N*. O+e" SMM P#3"
Te%"#t
Tn&&n& J6+ D*"
S
Ke+*! Tim Me(e>i* Keen!(!n ,*,+!n,i
LAPPL.
Lem
Re>
K!,*!*&
MIA
Mem!,+i)!n
e(+!n""*n"3!%!!n )e*!n"!n
)e Bi( Ke*!n"!n/ S*!"
Ke*!n"!n +e!+ %!)+*.
Che
PSP !. Men"e>!'*!,i e'!),!n!!n
eme(i),!!n e(&!,!()!nLAPPL
. Me(e>i* @!,i' E>!'*!,i
e'!),!n!!n eme(i),!!n
@!,
E>!
Lem
Re>
7. Peni'!i!n
Kine(3! P?P
Pen"en&!'i
M*+*KON SE P
Mem!,+i)!n !$%! Pen"en&!'i
Te)ni, +e'!$ men"i,i 'em!(
eni'!i!n )ine(3! Ke+*! Tim.
Che
Pen"en&!'i
Te)ni,
Mem!,+i)!n !$%! Ke+*! Tim
+e'!$ men"i,i 'em!( eni'!i!n
)ine(3! An""+! Tim.
Che
;: 2. A'% D*"ent)#
A'*( &)*men+!,i men""!m!()!n &)*men !n" &i$!,i')!n/&i*+*$)!n
,e(+! e(in&!$!nn! &!'!m +!$! e'!),!n!!n eme(i),!!n.
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PelaporanPemeriksaan
Uraian Anggota TimKetua Tim
PengendaliTeknis
Pengendali
Mutu
Kaau
d/Kasub audTortama/Kalan
Pemberi TugasUnit Kerja
Manajemen
Pemeriksaan
Entitas yangDiperiksa
1. Pen!(!nan %n(e$ LHP
%n(e$ LHP
Ri(ala,Pem'a,a(an %n(e$
LHP&enan PT
Re>i* Un,*( TP2 +*3*!n F
'in")*eme(i),!!n2Pem!$!,!!n
Re>i*Ke,e,*!i!n
&en"!n SPKN
2. Re5i! %n(e$LHP
%n(e$LHP Ha(ilPem'a,a(
an
%n(e$LHPHa(ilRe5i!
%n(e$LHPHa(ilRe5i!
%!e(inerPelak(anaanPemerik(aan
%!e(inerPelak(anaanPemerik(aan
6. Penam$aian%n(e$ LHPPerle,an
Tana$an &ariEntita( anDi$erik(a
U,*'!ninB-(m!,i
(!$!,i! &!n*n,*( i&!n!
Lem'arRe5i!
Re>i*inB-(m!,i
Checkli
st
ken&alim!t!
S*(!+Pen"!n+!(
&i,*,*n PSP
S*(!+Pen"!n+!(
&i+!n&!+!n"!ni -'e$
T-(+!m!/ Tana$an
Telaa, Tana$an
Re>i* Re>i* %n(e$LHP
%n(e$LHP
A!i'!Di'!)*)!n
Ri(ala,Pem'a,a(an %n(e$LHP
4. Finali(a(i %n(e$LHP
%n(e$ LHP%n(e$ LHP
%n(e$LHP Lem'a
rPen"amina
nM!t!
Lem'ar
Pen"aminan
M!t!
&enanPem'eri T!a(
7. Per(et!"!an%n(e$ LHP
&an S!rat %el!ar
Re>i* Re>i* T!n&!
T!n"!n Pen-m-(!n
%n(e$ LHP %n(e$LHP
%n(e$ LHP
9. Pener'itan&an
Penera,anLHP
K-n,e SK&i,*,*n -'e$
PSP
P!(!B PSP&!n P?P !&!
K-n,e SK
BAST
Catatan: Jangka aktu penyusunan !"P disesuaik an dengan jangka aktu yang diatur di dalam P#
KON SE P
Ba,an
LHP TP
%n(e$
LHP
S!ratPenantar
(!$!,i! &!n K!'!n
*n,*( i&!n!
%n(e$
LHP
%n(e$
LH
P
S%
LH
P
S% LH
P
S%
%n(e$ LHP
%n(e$ S%
%n(e$LHP
S!ratPenant
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Pe&man Mana"emenPemerik(aan
BAB IPELAP)RANPEMERI%SAAN
A. Link!$
01 Pe'!(!n eme(i),!!n me(*!)!n (,e, en*,*n!n
'!(!n e(&!,!()!n $!,i' !n!'i,i, !+!, +em*!n
eme(i),!!n !n" &ie('e$ !&! ,!!+ e'!),!n!!n
eme(i),!!n &i '!!n"!n !n" men"$!,i')!n L!(!n
@!,i' Peme(i),!!!n L@P.
)eskripsi Pelaporan
Pemeriksaan
02 P(,e, e'!(!n eme(i),!!n &i,i!)!n 'e$ P?P PSP
PTP &!n Di+. EPP ,e,*!i &en"!n +!n""*n" 3!%! &!n
)e%en!n"!nn! m!,in"-m!,in".
PelaksanaKegiatan
0: Output !n" &i$!,i')!n &!(i (,e, e'!(!n
eme(i),!!n !&!'!$ L@P &!n I)$+i,!( @!,i' Peme(i),!!n
(utput Kegiatan
Seme,+e( I@PS.
KON SEP
04 L@P &i"*n!)!n ,e!"!i !$!n *+!m! en*,*n!n I@PS.
L@P &!n I@PS &i,!m!i)!n )e!&! 'em!"! e(%!)i'!n
,e!"!i emi'i) )een+in"!n *+!m! *n+*) &i*'i)!,i)!n
,e5!(! +e(*)! )e!&! *'i) )e5*!'i &i!+*( '!in &!'!m
)e+en+*!n. Se'!in i+* L@P 3*"! &i,!m!i)!n )e!&!
en+i+!, !n" &ie(i),! ,e!"!i !$!n e'!),!n!!n +in&!)
'!n3*+ !+!, (e)men&!,i $!,i' eme(i),!!n &!n i$!)
+e()!i+ '!inn! ,e,*!i &en"!n )e+en+*!n e(!+*(!n
e(*n&!n"!n-*n&!n"!n.
Penyerahan LPdan ,PS
B. Pi,ak-$i,ak Terkait
0; Pe'!(!n eme(i),!!n me'i!+)!n PTP PSP P?P
Di+!m! Bin!n")*m/S*!" @*)*m Bi( @*m!, &!n
Pihak-pihak $erkait
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&!n Uni+ Ke(3! M!n!3emen Peme(i),!!n.
0= B!&!n memi'i)i e(!n men!n&!+!n"!ni L@P.
Ke%en!n"!n en!n&! +!n"!n L@P &!!+ &i+*"!,)!n 'e$
B!&!n )e!&! Pen!n""*n" J!%! Peme(i),!!n !n"
memi'i)i )me+en,i *n+*) men!n&!+!n"!ni '!(!n
+e(,e*+. B!&!n 3*"! memi'i)i e(!n men!n&!+!n"!ni
S*(!+ Ke'*!( en!m!i!n L@P &!n I@PS ,e,*!i
)e+en+*!n &!'!m T!+! Ke(3! BPK.
Peran !adan
0 PSP memi'i)i e(!n#
1. Me'!)*)!n eme('e$!n )e!)in!n m*+* !+!, $!,i'
eme(i),!!n ,e,*!i +!n""*n" 3!%! &!n
)e%en!n"!nn! m!,in"-m!,in"6
2. Men*,*n &!n men!n&!+!n"!ni ,*(!+ en"!n+!(
en!m!i!n )n,e L@P6
Peran PSP
KON SE P
:. Men*,*n ,*(!+ )e'*!( eme(i),!!n6
4. Men!m!i)!n !$!n I@PS.
07 P?P memi'i)i e(!n men*,*n L@P &!n !$!n I@PS
,e,*!i +!n""*n" 3!%! &!n )e%en!n"!nn! m!,in"-
m!,in".
Peran P'P
08 Pen"en&!'i M*+* memi'i)i e(!n#
1. Me(e>i* )n,e L@P *n+*) men3!min )e,e,*!i!nn!
&en"!n SPKN &en"!n meme($!+i)!n )e+e!+!n
%!)+* ene'e,!i!n L@P6
2. Men!m!i)!n e'!(!n in(m!,i (!$!,i! in&i)!,i
)e(*"i!n ne"!(!/&!e(!$ &!n/!+!* *n,*( i&!n!
)e!&! An""+! +e()!i+ me'!'*i T(+!m!/K!'!n6
:. Me(e>i* !$!n I@PS.
Peran Pengendali Mutu
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10 Pen"en&!'i Te)ni, memi'i)i e(!n#
1. Me(e>i* )n,e L@P6
2. Me(e>i* *,*'!n e'!(!n in(m!,i (!$!,i! in&i)!,i)e(*"i!n ne"!(!/&!e(!$ &!n/!+!* *n,*( i&!n!6
:. Men3!min +e(en*$in! *n,*(-*n,*( +em*!n ,e,*!i
SPKN6
4. Men3!min +e(en*$in! +*3*!n &!n 'in")*
eme(i),!!n6
;. Men3!min )e,e,*!i!n en""*n!!n !$!,! &en"!n)e+en+*!n !n" e('!)*6
=. Mem!,+i)!n )een!(!n !$!n I@PS.
Peran Pengendali $eknis
11 Ke+*! Tim memi'i)i e(!n#
1. Men*,*n )n,e L@P6
Peran Ketua $im
KON SE P
2. Men"*,*')!n e'!(!n in(m!,i (!$!,i! in&i)!,i
)e(*"i!n ne"!(!/&!e(!$ &!n/!+!* *n,*( i&!n!6
:. Men3!min >!'i&i+!, ,*,+!n,i )een!(!n m!+em!+i,
&!n !)*(!,i !n")! !+!, !$!n en*,*n!n L@P6
4. Men*,*n !$!n I@PS.
12 An""+! Tim memi'i)i e(!n meni!)!n !$!n
en*,*n!n L@P &!n !$!n I@PS.
Peran Angggota$im
1: Di+. EPP memi'i)i e(!n men*,*n I@PS. Peran )it3 PP
14 Di+!m! Bin!n")*m/S*!" @*)*m BPK Pe(%!)i'!n
memi'i)i e(!n meme(i)!n en&!!+ $*)*m !+!, TP
!n" e(in&i)!,i *n,*( i&!n! &!'!m L@P !!i'!
&imin+!.
Peran )itama!inbangkum/Subba
g ukum
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1; Bi( @*m!, &!n L*!( Ne"e(i/S*!" @*m!, BPK
Pe(%!)i'!n memi'i)i e(!n mem!,i'i+!,i ene(!$!n L@P
&!n mem*!+n! &!'!m dataase P*,!+ In(m!,i &!n
Km*ni)!,i PIK.
Peran !iro umasdan Luar Negeri/ Subbag umas
1= Bi( Um*m/S*!" Um*m BPK Pe(%!)i'!n memi'i)i
e(!n men""!n&!)!n &!n men3i'i& L@P &!n ,*(!+ )e'*!(
!n" !)!n &i,e(!$)!n )e!&! 'em!"! e(%!)i'!n &!n
en+i+!, !n" &ie(i),!.
Peran !iro+mum/Subbag
+mum
1 Uni+ Ke(3! M!n!3emen Peme(i),!!n memi'i)i e(!n
meni!)!n !&mini,+(!,i )e'en")!!n ene(!$!n L@P
&!n mem*+!)$i()!n in(m!,i L@P &!'!m ,i,+em
in(m!,i m!n!3emen eme(i),!!n.
Peran +nit Ker%aMana%emen
Pemeriksaan
17 Bi( Te)n'"i In(m!,i e(+!n""*n"3!%! meni!)!n
in(!,+(*)+*( ,e(+! ,i,+em in(m!,i !n" &ie("*n!)!nKON SEP
&!'!m (,e, e'!(!n eme(i),!!n.
Peran !iro$eknologi ,normasi
#. Mekani(me Pela$ran Pemerik(aan
1. Pen)nn K*n)e! L;P
18 Ke+*! Tim men*,*n )n,e L@P e(&!,!()!n
+em*!n eme(i),!!n &!n in(m!,i !n" (e'e>!n !n"
+e'!$ &i,i!)!n 'e$ An""+! Tim.
!ahan PenyusunanKonsep LP
20 D!'!m men*,*n )n,e L@P Ke+*! Tim $!(*,
men3!min >!'i&i+!, ,*,+!n,i )een!(!n m!+em!+i,
&!n !)*(!,i !n")! !+!, !$!n en*,*n!n L@P !n"
&i+e(im! &!(i An""+! Tim.
Peran Ketua $imdalam Penyusunan
Konsep LP
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2. Re# K*n)e! L;P
21 Pen"en&!'i Te)ni, me(e>i* )n,e L@P !n"
&i,!m!i)!n 'e$ Ke+*! Tim *n+*)#
!. men3!min +e(en*$in! *n,*(-*n,*( +em*!n
eme(i),!!n !i+* )n&i,i )(i+e(i! !)i!+ ,e!
&!n (e)men&!,i ,e,*!i &en"!n SPKN6
. men3!min +e(en*$in! +*3*!n &!n 'in")*
eme(i),!!n !n" +e'!$ &in!+!)!n &!'!m
P("(!m Peme(i),!!n6 &!n
5. men3!min )e,e,*!i!n en""*n!!n !$!,! &!'!m
L@P &en"!n )e+en+*!n !n" e('!)*.
Pen"en&!'i Te)ni, 3*"! me(e>i* *,*'!n in(m!,i
(!$!,i! in&i)!,i )e(*"i!n ne"!(!/&!e(!$ &!n/!+!*
*n,*( i&!n! &!(i Ke+*! Tim.
"e#iu Konsep LPoleh Pengendali
$eknis
KON SE P
P!&! ,!!+ me'!)*)!n (e>i* Pen"en&!'i Te)ni,
men"i,i chec!list )en&!'i m*+* e'!(!n
eme(i),!!n.
22 Te($!&! )n,e L@P !n" +e'!$ &i,*,*n Ke+*! Tim
&i'!)*)!n em!$!,!n &en"!n Pen"en&!'i Te)ni,
!n" men!n")*+ )e'en")!!n )e!)*(!+!n
3e)+i>i+!, me!)in)!n &!n )e3e'!,!n !+!, +em*!n
&!n (e)men&!,i &!'!m )n,e L@P.
Materi Pembahasan
2: D!'!m (,e, em!$!,!n )n,e L@P Pen"en&!'i
Te)ni, &!!+ men!+!)!n )e+i&!)'!!)!n Tem*!n
Peme(i),!!n. D!'!m $!' Tem*!n Peme(i),!!n
&in!+!)!n +i&!) '!!) 'e$ Pen"en&!'i Te)ni, !'!,!n
)e+i&!)'!!)!n +e(,e*+ +e'!$ meme(+im!n")!n
)e!n&!'!n (e'e>!n,i &!n )e5*)*!n *)+i !n"
Ketidaklayakan$emuan
Pemeriksaandalam Konsep LP
oleh Pengendali
$eknis
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&ie('e$ &!'!m eme(i),!!n &!n &i&)*men+!,i)!n
&!'!m KKP.
24 A!i'! &ie('*)!n en"em!n"!n (,e&*(
+!m!$!n Pen"en&!'i Te)ni, men!m!i)!n *,*'!n
en"em!n"!n (,e&*( +!m!$!n +e(,e*+ &i,e(+!i
&en"!n !'!,!n !n" mem!&!i *n+*) memen*$i +*3*!n
'in")* &!n )(i+e(i! eme(i),!!n !n" +e'!$
&i+e+!)!n )e!&! Pen"en&!'i M*+*.
Pengembangan
Prosedur $ambahan
2; @!,i' em!$!,!n )n,e L@P &im*!+ &!'!m (i,!'!$
em!$!,!n )n,e L@P !n" &i+!n&!+!n"!ni 'e$
Ke+*! Tim &!n Pen"en&!'i Te)ni,. P(,e, *,*'!n
en"em!n"!n (,e&*( +!m!$!n +e(,e*+
&i&)*men+!,i)!n &!'!m KKP.
)okumentasi
PembahasanKonsep LP
2= Ke+*! Tim me'!)*)!n e(!i)!n )n,e L@PKON SEP
e(&!,!()!n $!,i' em!$!,!n *n+*) )em*&i!n
men!m!i)!nn! )e!&! Pen"en&!'i Te)ni,.
Perbaikan KonsepLP asil
Pembahasan
2 Pen"en&!'i Te)ni, men!m!i)!n )n,e L@P !n"
+e'!$ &i(e>i* )e!&! Pen"en&!'i M*+*.
PenyampaianKonsep LP olehPengendali $eknis
27 Pen"en&!'i M*+* me(e>i* Kn,e L@P !n"
&i,!m!i)!n 'e$ Pen"en&!'i Te)ni, *n+*) men3!min
)e,e,*!i!nn! &en"!n SPKN &en"!n meme($!+i)!n)e+e!+!n %!)+* ene'e,!i!n L@P ,e,*!i !n"
&i+e+!)!n &!'!m P("(!m Peme(i),!!n &!n me(e>i*
*,*'!n e'!(!n in(m!,i (!$!,i! in&i)!,i )e(*"i!n
ne"!(!/&!e(!$ &!n *n,*( i&!n! &!(i Pen"en&!'i
Te)ni,.
"e#iu Konsep LPoleh Pengendali
Mutu
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P!&! ,!!+ me'!)*)!n (e>i* Pen"en&!'i M*+* men"i,i
chec!list )en&!'i m*+* e'!(!n eme(i),!!n.
28 D!'!m (,e, (e>i* )n,e L@P Pen"en&!'i M*+*
&!!+ men!+!)!n )e+i&!)'!!)!n Tem*!n
Peme(i),!!n. D!'!m $!' Tem*!n Peme(i),!!n
&in!+!)!n +i&!) '!!) 'e$ Pen"en&!'i M*+* !'!,!n
)e+i&!)'!!)!n +e(,e*+ +e'!$ meme(+im!n")!n
)e!n&!'!n (e'e>!n,i &!n )e5*)*!n *)+i !n"
&ie('e$ &!'!m eme(i),!!n &!n &i&)*men+!,i)!n
&!'!m KKP.
Ketidaklayakan $P
dalam Konsep LPoleh Pengendali
Mutu
:0 D!'!m $!' Pen"en&!'i Te)ni, men"*,*')!n
en"em!n"!n (,e&*( +!m!$!n Pen"en&!'i M*+*
men!m!i)!n en"em!n"!n (,e&*( +!m!$!n
+e(,e*+ )e!&! PTP me'!'*i PSP *n+*) &i,e+*3*i.
Pe(,e+*3*!n PTP &in!+!)!n &KON SE P en"!n
&i)e'*!()!nn! S*(!+ T*"!, &!'!m $!' eme(i),!
meme('*)!n en"*3i!n &i '!!n"!n !+!* &)*men
e(,e+*3*!n '!inn! !n" men3!&i &!,!( +im
eme(i),! men3!'!n)!n (,e&*( eme(i),!!n
+!m!$!n.
Den"!n +e(i+n! S*(!+ T*"!, m!)! Tim Peme(i),!
e('* men")m*ni)!,i)!n e(!n3!n"!n eme(i),!!n
+e(,e*+ )e!&! imin!n en+i+!, eme(i),!!n ,e(+!
men"i)*+i +!$!!n )e"i!+!n !n" &i!+*( &!'!m !
Pe'!),!n!!n Peme(i),!!n.
PengembanganProsedur
$ambahan denganSurat $ugas
:1 A!i'! +e(&!!+ in&i)!,i )e(*"i!n ne"!(!/&!e(!$ &!n
*n,*( i&!n! &!'!m )n,e L@P Pen"en&!'i M*+*
me'!()!nn! )e!&! An""+! +e()!i+ me'!'*i
T(+!m!/K!'!n. Se'!n3*+n! An""+! +e()!i+/ T(+!m!/
Pelaporan danPermintaan
Pendapat ukumatas ,ndikasi
KerugianNegara/)aerah
dan +nsur Pidana
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K!'!n &!!+ memin+! en&!!+ $*)*m )e!&!
K!&i+!m! Bin!n")*m/K!,*!" @*)*m BPK
Pe(%!)i'!n. Pen&!!+ $*)*m &i&)*men+!,i)!n &!'!m
KKP. Me)!ni,me e(min+!!n en&!!+ $*)*m !+!,$!,i' eme(i),!!n men"!5* !&! POS +e()!i+.
:2 Pen"en&!'i M*+* men!m!i)!n )n,e L@P !n"
+e'!$ &i(e>i* )e!&! PSP.
PenyampaianKonsep LP olehPengendali Mutu
5. Pen!#n K*n)e! L;P $n Pe%*'e3nTn&&!n $%# Ent#t) n& D#!e%#")
:: PSP men*,*n &!n men!n&!+!n"!ni ,*(!+ en"!n+!(
)n,e L@P *n+*) &i,!m!i)!n )e!&! imin!n
en+i+!, !n" &ie(i),!. ?(m!+ S*(!+ Pen"!n+!(
Pen!m!i!n Kn,e L@P &i!+*( 'ei$ '!n3*+ &!'!m
e(!n")!+ '*n!) +e()!i+.
Penyiapan danPenandatanganan
Surat Pengantar Konsep LP
:4 PSP men!m!i)!n ,e5!(! KON SE P +e(+*'i,
)n,e L@P )e!&! imin!n en+i+!, !n"
&ie(i),! *n+*) meme('e$ +!n""!!n. T!n""!!n
en+i+!, &im*!+ &!'!m (m*'i( Ren5!n! A),i ,e!"!i
en+*) (en5!n! +in&!) '!n3*+ en+i+!,. ?(m!+ Ren5!n!
A),i &i!+*( 'ei$ '!n3*+ &!'!m e(!n")!+ '*n!)
+e()!i+. T!n""!!n +e(,e*+ &i,!m!i)!n 'e$ en+i+!,
,e5!(! +e(+*'i, &!'!m %!)+* !n" +e'!$ &i+en+*)!n
'e$ PSP &en"!n
meme(+im!n")!n %!)+* ene(i+!n L@P.
PenyampaianKonsep LP
kepada ntitas yang )iperiksa
:; P!&! ,!!+ en!m!i!n )n,e L@P )e!&! imin!n
en+i+!, &i,!m!i)!n 3*"! )*e,ine( *n+*) meni'!i
e'!),!n!!n eme(i),!!n ,e!"!i *m!n !'i) !+!,
in&een&en,i in+e"(i+!, &!n (e,in!'i,me P?P.
K*e,ine( !n" +e'!$ &ii,i 'e$ en+i+!, &i,!m!i)!n
) & U i+ K 3 M 3 P i) &i K +
Kuesioner Penilaian
PelaksanaaanPemeriksaan
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P*,!+ !+!* BPK Pe(%!)i'!n. Ben+*) )*e,ine(
eni'!i!n e'!),!n!!n eme(i),!!n 'e$ en+i+!, !n"
&ie(i),! &i!+*( &!'!m e(!n")!+ '*n!) +e()!i+.
:= D!'!m $!' +!n""!!n !n" &ie('e$ &!(i en+i+!, !n"
&ie(i),! &i!n""! e'*m mem!&!i !+!* meme('*)!n
en3e'!,!n 'ei$ '!n3*+ P?P &!!+ men"*,*')!n
em!$!,!n &en"!n en+i+!, !n" &ie(i),! )e!&!
PTP me'!'*i PSP. P?P men*,*n (i,!'!$ em!$!,!n
+e(,e*+.
PembahasanPerolehan
$anggapan
4. #n'#))# K*n)e! L;P
: T!n""!!n !+!, Kn,e L@P &!n (en5!n! !),i &!(i
en+i+!, !n" &ie(i),! &i+e'!!$ 'e$ Ke+*! Tim. Ke+*!
Tim mem*!+ +!n""!!n &!n (en5!n! !),i +e(,e*+
&!'!m Kn,e L@P. A!i'! Ke+*! Tim +i&!)
,een&!!+ &en"!n +!n""!!nKON SE P en+i+!,
!n" &ie(i),! Ke+*! Tim men*,*n )n,e)e+i&!),e+*3*!n !+!, +!n""!!n +e(,e*+ &!n
men"*n")!)!nn! &!'!m L@P *n+*) &i(e>i* ,e5!(!
e(3en3!n" 'e$ Pen"en&!'i
Te)ni, &!n Pen"en&!'i M*+*.
Ketidaksetu%uan$anggapan
:7 A!i'! +i&!) !&! +!n""!!n L@P $!(*, men!+!)!n
BPK +e'!$ men!m!i)!n )n,e '!(!n $!,i'eme(i),!!n )e!&! n!m! 3!!+!n en+i+!, !n"
&ie(i),! !&! +!n""!' dd$mm$yyyy &ii,i ,e,*!i
&en"!n +!n""!' &!'!m S*(!+ Pen!m!i!n Kn,e
L@P n!m*n BPK +i&!) meme('e$ +!n""!!n &!(i
n!m! 3!!+!n en+i+!, !n" &ie(i),! ,!m!i &en"!n
%!)+* !n" &i+en+*)!nH.
$idak Ada$anggapan
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:8 Ke+*! Tim men!m!i)!n Kn,e L@P !n" &i,e(+!i
&en"!n +!n""!!n en+i+!, !n" &ie(i),! ,e5!(!
e(3en3!n" )e!&! Pen"en&!'i Te)ni, &!n Pen"en&!'i
M*+*.
Pen"en&!'i M*+* men!m!i)!n Kn,e L@P +e(,e*+
)e!&! PSP *n+*) &i'!)*)!n eme('e$!n )e!)in!n
m*+*.
Konsep LPsetelah tanggapan
entitas
40 PSP me'!)*)!n eme('e$!n )e!)in!n m*+* *n+*)
mem!,+i)!n en"en&!'i!n m*+* +e'!$ &i'!)*)!n ,e5!(!
e(3en3!n" 'e$ P?P ,e,*!i &en"!n SPKM &!n
+!$!!n &!'!m PMP &en"!n men""*n!!n chec!list
eme('e$!n )e!)in!n m*+*.
PemerolehanKeyakinan Mutu
oleh PSP
41 Se+e'!$ me'!)*)!n eme('e$!n )e!)in!n m*+* !+!,
)n,e L@P PSP men*,*n )n,e ,*(!+ )e'*!( !n"
Penyiapan Surat Keluar
KON SE P
&i!(! 'e$ PSP &!n P?P ,e!"!i e(n!+!!n !$%!
)n,e L@P +e'!$ men&!!+)!n en"en&!'i!n m*+*
&!n eme('e$!n )e!)in!n m*+* !n" mem!&!i.
7. Pe%)etn K*n)e! L;P $n S%t Ke'%
42 PSP men!m!i)!n Kn,e L@P )e!&! PTP
&i'!mi(i
&en"!n )n,e ,*(!+ )e'*!(. A!i'!
&ie('*)!n PTP &!!+ me'!)*)!n em!$!,!n !+!,
Kn,e L@P &en"!n P?P &!n PSP. @!,i'
em!$!,!n &i+*!n")!n &!'!m (i,!'!$ em!$!,!n
)n,e L@P !n" &i,e+*3*i 'e$ PTP.
PenyampaianKonsep LP dan
Surat Keluar kepada P$P
4: Kn,e L@P )em*&i!n &i+!n&!+!n"!ni 'e$ P?P
)e5*!'i &i!+*( '!in men3!&i L@P ?in!'. Be(&!,!()!n
L@P ?in!' +e(,e*+ PTP men!n&!+!n"!ni ,*(!+ )e'*!(.
PenandatangananKonsep LP dan
Surat Keluar
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8. Pene%+#tn $n Pene%3n L;P
44 L@P ?in!' &!n ,*(!+ )e'*!( !n" +e'!$ &i+!n&!+!n"!ni
&i"*n!)!n ,e!"!i &!,!( *n+*) me'!)*)!n
en""!n&!!n &!n en3i'i&!n. Pen""!n&!!n &!n
en3i'i&!n &i'!)*)!n 'e$ Bi( Um*m/S*!" Um*m
BPK Pe(%!)i'!n e(&!,!()!n e(min+!!n &!(i PSP.
Penggandaan danPen%ilidan LP
4; Uni+ Ke(3! M!n!3emen Peme(i),!!n meni!)!n
!&mini,+(!,i )e'en")!!n L@P !n" !)!n &i,e(!$)!n
,e!"!i e(i)*+.
!. Meme(i)!n &!n men5!+!+ nm( &!n +!n""!' L@P
&!n S*(!+ Ke'*!(6
. Meni!)!n &!n men&)*men+!,i)!n +!n&! +e(im!
en!m!i!n L@P &!n S*(!+ Ke'*!( !n"
,e)*(!n"-)*(!n"n! men5!n+*m)!n +!n""!'
Administrasi Kelengkapan LP
KON SE P
n!m! +!n&! +!n"!n ene(im! &!n ,+eme' &in!,.
Uni+ Ke(3! M!n!3emen Peme(i),!!n men"*n""!$ L@P
)e &!'!m ,i,+em in(m!,i m!n!3emen eme(i),!!n.
4= Pene(!$!n L@P &i'!)*)!n 'e$ PTP )e!&!
em!n")* )een+in"!n. PTP &!!+ men*"!,)!n
e3!!+ !n" )me+en *n+*) mene(!$)!n L@P.
Penyerahan LP
4 Pene(!$!n L@P )e!&! 'em!"! e(%!)i'!n&i'!),!n!)!n ,e,*!i )e,e!)!+!n e(,!m! !n+!(!
BPK &!n m!,in"-m!,in" 'em!"! e(%!)i'!n.
Me)!ni,me ene(!$!n L@P &i!,i'i+!,i 'e$ Bi(
@*m!, &!n L*!( Ne"e(i/S*!" @*m!, BPK
Pe(%!)i'!n &en"!n men"!5* !&! e(!n")!+ '*n!)
+e()!i+.
Penyerahan LPkepada lembagaPer&akilan
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47 L@P !n" mem*!+ *n,*( i&!n! &i,!m!i)!n )e!&!
A!(!+ Pene"!) @*)*m &!n i$!) e(%en!n" '!inn!.
T!+! 5!(! en!m!i!n L@P !n" mem*!+ *n,*(
i&!n! men"!5* !&! )e,e!)!+!n e(,!m! BPK &!n
A!(!+ Pene"!) @*)*m +e()!i+.
Penyerahan LPkepada Aparat
Penegak ukum
48 PSP men!m!i)!n L@P ?in!' )e!&! Bi( @*m!,
&!n L*!( Ne"e(i/S*!",e+ K!'!n BPK Pe(%!)i'!n
*n+*) &im*!+ &!'!m dataase P*,!+ In(m!,i &!n
Km*ni)!,i PIK. L@P 3*"! &i,!m!i)!n 'e$ PSP
)e!&! K!&i+!m! Re>!n"&i)'!+ &$i. Di(e)+(!+ EPP
,e!"!i !$!n en*,*n!n I@PS.
Pemuatan LP di ebsite !PK dan
Penyampaian LPkepada )itama"e#bangdiklat
D. Ik,ti(ar Ha(il Pemerik(aan Seme(ter /IHPS
;0 Se,*!i &en"!n Un&!n"-Un&!n" Nm( 1; T!$*n 200=
$!,i' eme(i),!!n BPK me'i*+i $!,i' eme(i),!!n !+!,
asil Pemeriksaan!PK
KON SE P
'!(!n )e*!n"!n $!,i' eme(i),!!n )ine(3! $!,i'
eme(i),!!n &en"!n +*3*!n +e(+en+* &!n i)$+i,!(
eme(i),!!n ,eme,+e(.
;1 I@PS me(*!)!n &)*men !n" mem*!+ (!n")*m!n
$!,i' eme(i),!!n (!n")*m!n $!,i' em!n+!*!n +in&!)
'!n3*+ $!,i' eme(i),!!n (!n")*m!n e()em!n"!n
ene'e,!i!n )e(*"i!n ne"!(!/&!e(!$ &!n (!n")*m!n
+in&!) '!n3*+ )!,*, i&!n! e(&!,!()!n $!,i'
eme(i),!!n BPK 'e$ !!(!+ ene"!) $*)*m ,e'!m!
,!+* ,eme,+e( !n" &i,!m!i)!n )e!&! 'em!"!
e(%!)i'!n (e,i&en/"*e(n*(/*!+i/%!'i)+! ,e'!m!+-
'!m!+n! : +i"! *'!n ,e,*&!$ e(!)$i(n! ,eme,+e(
!n" e(,!n")*+!n.
)einisi ,PS
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;2 L@P me(*!)!n !"i!n !n" +i&!) +e(i,!$)!n &!(i I@PS.
I@PS &i,*,*n e(&!,!()!n L@P ?in!' !n" &i+e(im! &!(i
AKN. I@PS &i,*,*n &en"!n m!),*& *n+*) meme(i)!n
in(m!,i $!,i' eme(i),!!n !n" )m(e$en,i ,e'!m!
,!+* ,eme,+e( *n+*) &i+in&!)'!n3*+i 'e$ 'em!"!
e(%!)i'!n ,e,*!i &en"!n )e%en!n"!nn!.
Keterkaitan LPdengan ,PS
;: T!$!!n en*,*n!n I@PS me'i*+i !n+!(! '!in#
1. Peni!!n !$!n I@PS 'e$ AKN
B!$!n I@PS &i,!m!i)!n 'e$ PSP &!n &i,*,*n 'e$
P?P e(&!,!()!n e(min+!!n &!(i Di+!m! Re>!n"
&!n !(!$!n B!&!n.
2. <!'i&!,i !$!n I@PS 'e$ Di(e)+(!+ EPP
B!$!n I@PS &i,!m!i)!n 'e$ AKN )e!&! Di+. EPP
*n+*) &i'!)*)!n >!'i&!,i. <!'i&!,i e(+*3*!n *n+*)KON SEP
mem!,+i)!n )een!(!n ni'!i +em*!n &!n )e,e,*!i!n
)'!,ii)!,i )e'm) &!n 3eni, +em*!n.
:. Pem!$!,!n !$!n I@PS
Pem!$!,!n !$!n I@PS &i'!)*)!n *n+*)
men")'!(ii)!,i $!,i' >!'i&!,i !$!n I@PS 'e$
Di(e)+(!+ EPP &en"!n A*&i+(!+/Pe(%!)i'!n ,e$in""!
&ie('e$ )e,e!)!+!n.
4. Pe(,e+*3*!n I@PS 'e$ B!&!n
I@PS !n" +e'!$ &i,*,*n 'e$ Di(e)+(!+ EPP &i!$!,
&!'!m ,i&!n" BPK *n+*) men&!!+ +!n""!!n
)(e),i &!n e(,e+*3*!n.
Me)!ni,me 'ei$ '!n3*+ +en+!n" en*,*n!n I@PS
men"!5* !&! e(!n")!+ '*n!) +e()!i+.
$ahapanPenyusunan ,PS
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E. Tin&ak Lan"!t Ha(il Pemerik(aan
;4 Tin&!) '!n3*+ $!,i' eme(i),!!n !&!'!$ )e"i!+!n &!n/!+!*
)e*+*,!n !n" &i'!)*)!n 'e$ imin!n en+i+!, !n"
&ie(i),! &!n/!+!* i$!) '!in !n" )me+en *n+*)
me'!),!n!)!n (e)men&!,i $!,i' eme(i),!!n. Tin&!)
'!n3*+ !+!, (e)men&!,i BPK %!3i &i'!)*)!n 'e$
imin!n en+i+!, !n" &ie(i),!. Pimin!n en+i+!, !n"
&ie(i),! +e(,e*+ %!3i meme(i)!n 3!%!!n !+!*
en3e'!,!n )e!&! BPK +en+!n" +in&!) '!n3*+ !+!,
(e)men&!,i $!,i' eme(i),!!n ,e'!m!+-'!m!+n! =0$!(i ,e+e'!$ '!(!n $!,i' eme(i),!!n &i+e(im!.
$indak Lan%ut asil Pemeriksaan
;; BPK mem!n+!* e'!),!n!!n +in&!) '!n3*+ +e(,e*+ &!n
me'!()!n )e!&! 'em!"! e(%!)i'!n &!'!m I@PS.
Pem!n+!*!n +in&!) '!n3*+ $!,i' eme(i),!!n !&!'!$
Pemantauan tindak lan%ut hasil
pemeriksaan
(!n")!i!n )e"i!+!n !n"&i'!),!nKON!SE P
)!n ,e5!(! ,i,+em!+i,
'e$ BPK *n+*) menen+*)!n !$%! Pe3!!+ +e'!$
me'!),!n!)!n (e)men&!,i $!,i' eme(i),!!n &!'!m
+en""!n" %!)+* !n" +e'!$ &i+en+*)!n 'e$ *n&!n"-
*n&!n".
S*,+!n,i en"e''!!n TL@P &i!+*( +e(,en&i(i &!'!m
Pe&m!n M!n!3emen Pen*n3!n" Peme(i),!!n PMPP
!n" men!n")*+ +!$!!n# A&mini,+(!,i Tin&!) L!n3*+6
An!'i,i, Tin&!) L!n3*+6 Pem!$!,!n &en"!n En+i+!, !n"
Die(i),!6 Peme(i),!!n Tin&!) L!n3*+6 Pe(,e+*3*!n
Tin&!) L!n3*+.
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F. Si(tem Mana"emen M!t! /SMM
;= 1. U%#n Ke&#tn
N*. O+e" SMMP#3"
Te%"#tTn&&n& J6+
D*"
SM
!. Pen*,*n!n
)n,e L@P
Ke+*! Tim Mem!,+i)!n >!'i&i+!,
,*,+!n,i )een!(!n
m!+em!+i, &!n !)*(!,i
!n")! !+!, !$!n
en*,*n!n L@P.
#emar
. Re>i* Kn,e
L@P
Pen"en&!'i
M*+*
Mem!,+i)!n )e+e!+!n
%!)+* ene'e,!i!n L@P
,e,*!i !n" &i+e+!)!n
&!'!m P2.
Chec!li
Pen"en&!'iK
ON SE P
Te)ni,
Me(e>i* )n,e L@P &!n
*,*'!n e'!(!n in(m!,i
(!$!,i! in&i)!,i )e(*"i!n
ne"!(!/&!e(!$ &!n/!+!*
*n,*( i&!n! !!i'! !&!
!n" &i,!m!i)!n 'e$
Ke+*! Tim.
Lem!
5. Pen!m!i!n
Kn,e L@P
&!n
Pe('e$!n
T!n""!!n
&!(i En+i+!,
!n"
Die(i),!
PSP Mem!,+i)!n +!n""!!n
&ie('e$ &!(i en+i+!, ,e,*!i
&en"!n 3!n")! %!)+* !n"
+e'!$ &i+en+*)!n.
• Chec
•
Ren5 A),i
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N*. O+e" SMMP#3"
Te%"#tTn&&n& J6+
D*"
SM
&. ?in!'i,!,i
Kn,e L@P
Ke+*! Tim Mene'!!$ +!n""!!n &!n
(en5!n! !),i.
Lem!
Pen"en&!'i
Te)ni,
Me(e>i* $!,i' +e'!!$
+!n""!!n &!n (en5!n! !),i
&!(i Ke+*! Tim
Lem!
Pen"en&!'i
M*+*
Me(e>i* $!,i' +e'!!$
+!n""!!n &!n (en5!n! !),i
&!(i Pen"en&!'i Te)ni,
Lem!
PSP
KON SE P
Me'!)*)!n eme('e$!n
)e!)in!n m*+* *n+*)
mem!,+i)!n en"en&!'i!n
m*+* +e'!$ &i'!)*)!n ,e5!(!
e(3en3!n" 'e$ P?P ,e,*!i
&en"!n SPKM &!n +!$!!n
&!'!m PMP
Chec!li
e. Pe(,e+*3*!n
Kn,e L@P
&!n S*(!+
Ke'*!(
PTP Me(e>i* &!n
men!n&!+!n"!ni S*(!+
Ke'*!(.
n.!.
. Pene(i+!n
&!n
Pene(!$!n
L@P
PSP Mem!,+i)!n )e+e!+!n
%!)+* ene(!$!n L@P.
Chec!li
; 2. A'% D*"ent)#
A'*( &)*men+!,i men""!m!()!n &)*men !n" &i$!,i')!n/&i*+*$)!n ,e(+!
e(in&!$!nn! &!'!m +!$! e'!(!n eme(i),!!n.
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PelaporanPemeriksaan
Uraian Anggota TimKetua Tim
PengendaliTeknis
Pengendali
Mutu
Kaau
d/Kasub
audTortama/Kalan Pemberi Tugas
Unit Kerja
Manajemen
Pemeriksaan
Entitas yangDiperiksa
1. Pen!(!nan %n(e$ LHP
%n(e$ LHP
Ri(ala,Pem'a,a(an %n(e$
LHP&enan
PT
Re>i* Un,*(
TP2 +*3*!n F
'in")*
eme(i),!!n2
Pem!$!,!!n
Re>i*
Ke,e,*!i!n
&en"!n SPKN
2. Re5i! %n(e$LHP
%n(e$LHP Ha(ilPem'a,a(
an
%n(e$LHPHa(ilRe5i!
%n(e$LHPHa(ilRe5i!
%!e(inerPelak(anaanPemerik(aan
%!e(inerPelak(anaanPemerik(aan
6. Penam$aian%n(e$ LHPPerle,an
Tana$an &ariEntita( anDi$erik(a
U,*'!n
inB-(m!,i
(!$!,i! &!n
*n,*( i&!n!
Lem'arRe5i!
Re>i*
inB-(m!,i
Checkli
st
ken&alim!t!
S*(!+
Pen"!n+!(
&i,*,*n PSP
S*(!+
Pen"!n+!(
&i+!n&!+!n"!n
i -'e$
T-(+!m!/ Tana$an
Telaa, Tana$an
Re>i* Re>i* %n(e$LHP
%n(e$LHP
A!i'!Di'!)*)!n
Ri(ala,
Pem'a,a(an %n(e$LHP
4. Finali(a(i %n(e$LHP
%n(e$ LHP%n(e$ LHP
%n(e$LHP Lem'a
r
Pen"aminan
M!t!
Lem'ar
Pen"aminan
M!t!
&enanPem'eri T!a(
7. Per(et!"!an%n(e$ LHP
&an S!rat %el!ar
Re>i* Re>i*T!n&!
T!n"!n Pen-m-(!n
%n(e$ LHP %n(e$LHP
%n(e$ LHP
9. Pener'itan&an
Penera,anLHP
K-n,e SK
&i,*,*n -'e$
PSP
P!(!B PSP
&!n P?P !&!
K-n,e SK
BAST
Catatan: Jangka aktu penyusunan !"P disesuaikan dengan jangka aktu yang diatur di dalam P #
KON SEP
Ba,an
LHP TP
%n(e$
LHP
S!ratPenantar
(!$!,i! &!nK!'!n
*n,*( i&!n!
%n(e$
LHP
%n(e$LH
P
S%
LH
P
S% LH
P
S%
%n(e$ LHP
%n(e$ S%
%n(e$LHP
S!ratPenant
ar
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Pe&man Mana"emenPemerik(aan
BAB 1
SUPLEMENPMP
A. Pemerik(aan Interim8Pen&a,!l!an
1. Pen$3'n
01 Peme(i),!!n in+e(im me(*!)!n !"i!n &!(i
eme(i),!!n )e*!n"!n !n" &i'!)*)!n !&! +!$*n
e(3!'!n !+!* ,ee'*m en+i+!, mene(!$)!n '!(!n
)e*!n"!n )e!&! BPK. Peme(i),!!n in+e(im &!!+
&i'!)*)!n !&! +!$*n e(3!'!n !i+* !&! ,eme,+e( II
,e+e'!$ en+i+!, mene(i+)!n '!(!n )e*!n"!n ,eme,+e( I
!+!* !&! +!$*n !n""!(!n e(i)*+n! n!m*n ,ee'*m
'!(!n )e*!n"!n &i,e(!$)!n 'e$ en+i+!, )e!&! BPK.
)einisi Pemeriksaan
,nterim
02 T*3*!n eme(i),!!n in+e(im !&!'!$ *n+*) meme(i)!nKON SEP
)e,im*'!n $!,i' (e>i* !+!, ee)+i>i+!, ,i,+em
en"en&!'i!n in+e(n &!n )e!+*$!n +e($!&! e(!+*(!n
e(*n&!n"!n ,e(+! meme('e$ &!+! &!n in(m!,i *n+*)
en"em!n"!n e(en5!n!!n eme(i),!!n '!(!n
)e*!n"!n.
$u%uan
Pemeriksaan,nterim
0: Peme(i),!!n en&!$*'*!n !&!'!$ eme(i),!!n '!!n"!n
!&! eme(i),!!n )ine(3! &!n Peme(i),!!n Den"!n
T*3*!n Te(+en+* PDTT !n" &i'!)*)!n &!'!m (!n")!
e(en5!n!!n eme(i),!!n.
)einisi PemeriksaanPendahuluan
04 T*3*!n eme(i),!!n en&!$*'*!n !&! PDTT !&!'!$
*n+*) meme(i)!n eni'!i!n !+!, ee)+i>i+!, ,i,+em
en"en&!'i!n in+e(n &!n eni'!i!n (i,i).
T*3*!n eme(i),!!n en&!$*'*!n &!'!m eme(i),!!n
)ine(3! !&!'!$ *n+*) meme('e$ em!$!m!n en+i+!,
$u%uanPemeriksaanPendahuluan
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men"i&en+ii)!,i m!,!'!$ menen+*)!n !(e! )*n5i
menen+*)!n +*3*!n &!n 'in")* eme(i),!!n
menen+*)!n )(i+e(i! eme(i),!!n &!n men"i&en+ii)!,i
3eni, *)+i &!n (,e&*( eme(i),!!n.
2. P#3"-P#3" Te%"#t $' Pee%#")n Inte%# tPen$3'n
0; Peme(i),!!n in+e(im/en&!$*'*!n me'i!+)!n PTP PSP
P?P Uni+ Ke(3! M!n!3emen Peme(i),!!n &!n Bi( TI.
Pe(!n i$!)-i$!) !n" +e()!i+ men"!5* !&! B! II III
&!n I<.
Pihak-pihak $erkait
5. Mneen Pee%#")n Inte%# t Pen$3'n
0= Me)!ni,me e(en5!n!!n &!n e'!),!n!!n eme(i),!!n
in+e(im !+!* en&!$*'*!n men"!5* !&! +!$!!n &!'!m
B! II &!n III.
Mekanisme peren*anaan dan
pelaksanaan pemeriksaan
interim/ pendahuluan
KON SEP
0 Output eme(i),!!n in+e(im !&!'!$ L@P In+e(im &!n
("(!m eme(i),!!n +e(in5i. L@P In+e(im +e(&i(i &!(i
(in")!,!n e),e)*+i "!m!(!n *m*m eme(i),!!n &!n
@!,i' Peme(i),!!n !n" e(i,i +em*!n-+em*!n
)e'em!$!n SPI &!n )e+i&!)!+*$!n +e($!&! e(!+*(!n
e(*n&!n"-*n&!n"!n eni'!i!n (i,i) !+!, !)*n-!)*n
,i"nii)!n ,e(+! ene+!!n +in")!+ m!+e(i!'i+!, &!n $!,i'
e(en5!n!!n *3i e+i).
Be(&!,!()!n L@P In+e(im '!n")!$-'!n")!$ eme(i),!!n
&i(!n5!n" &!n &i,*,*n &!'!m ,*!+* ("(!m
eme(i),!!n. P("(!m eme(i),!!n +e(,e*+ &i"*n!)!n
*n+*) me'!)*)!n en"*3i!n ,*,+!n+i &!'!m
eme(i),!!n +e(in5i.
(utput pemeriksaan
interim
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07 Output eme(i),!!n en&!$*'*!n &!'!m PDTT !&!'!$
("(!m eme(i),!!n !n" !)!n &i"*n!)!n &!'!m
me'!)*)!n eme(i),!!n +e(in5i.
Output eme(i),!!n en&!$*'*!n &!'!m eme(i),!!n
)ine(3! !&!'!$ L@P Pen&!$*'*!n. L@P Pen&!$*'*!n
&i"*n!)!n ,e!"!i !$!n )e*+*,!n *n+*) me'!)*)!n
eme(i),!!n +e(in5i. A!i'! &i*+*,)!n *n+*) &i'!)*)!n
eme(i),!!n +e(in5i P?P men*,*n ("(!m
eme(i),!!n &en"!n men"!5* !&! me)!ni,me
en*,*n!n !)e+ ("(!m eme(i),!!n &!'!m B! II.
(utput pemeriksaan pendahuluan
08 Output eme(i),!!n in+e(im/en&!$*'*!n e(,i!+ in+e(n!'
&!n +i&!) &i,!m!i)!n )e!&! en+i+!, eme(i),!!n &!n
'em!"! e(%!)i'!n.
Siat output pemeriksaan
pendahuluan/ interim
B. Pemerik(aan Tematik
1. Pen$3'n
10 Peme(i),!!n Tem!+i) !&!'!$ eme(i),!!n &i '*!(
eme(i),!!n )e*!n"!n &!n &i'!)*)!n ,e,*!i +em! !n"
+e(&!!+ !&! Kei3!)!n &!n S+(!+e"i Peme(i),!!n BPK
!+!, ("(!m eme(in+!$ &!'!m ,*!+* i&!n" !n"
&i,e'en""!(!)!n 'e$ e(!"!i en+i+!, eme(i),!!n.
Peme(i),!!n Tem!+i) e(,i!+ 'in+!, AKN &!n &!!+
me(*!)!n 3eni, eme(i),!!n )ine(3! m!**n
eme(i),!!n &en"!n +*3*!n +e(+en+*.
)einisi pemeriksaan
tematik
11 Peme(i),!!n Tem!+i) !n" me'i!+)!n ee(!! AKN
&!n/!+!* BPK K!n+( Pe(%!)i'!n &i'!)*)!n &en"!n
+*3*!n *n+*) men&!!+)!n )e,im*'!n eme(i),!!n
!n" )m(e$en,i ,e(+! &!'!m (!n")! ei,ien,i ,*me(
&!! eme(i),!!n !i) &!(i ,i,i i!! m!**n eme(i),!
$u%uan pemeriksaan
tematik
KON SEP
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,e(+! ee)+ii+!, (,e, eme(i),!!n !"!( &i$!,i')!n
eme(i),!!n !n" e()*!'i+!,.
12 Peme(i),!!n Tem!+i) memi'i)i &*! ,)em! !i+*#
1 S)em! De)n,en+(!,i
Peme(i),!!n +em!+i) &en"!n ,)em! &e)n,en+(!,i
!&!'!$ eme(i),!!n !n" &i'!)*)!n 'e$#
!. AKN K(&in!+( +e($!&! en+i+!, eme(i),!!n
*,!+ !n" men"e'*!()!n )ei3!)!n
em!n"*n!n6
. AKN Pe'!),!n! +e($!&! en+i+!, eme(i),!!n
*,!+ !n" +e(&!!+ &i &!e(!$ ,e!"!i in,+!n,i
>e(+i)!' eme(in+!$ *,!+.
Se'*(*$ )ei3!)!n +e)ni, +e()!i+ e'!),!n!!n
eme(i),!!n +em!+i) &en"!n ,)em! &e)n,en+(!,iKON SEP
e(!&! !&! AKN K(&in!+(. AKN Pe'!),!n!
e(e(!n ,e!"!i e'!),!n! &!(i )ei3!)!n +e)ni,
+e(,e*+.
)ua Skema
Pemeriksaan$ematik
2 S)em! De,en+(!'i,!,i
Peme(i),!!n +em!+i) &en"!n ,)em! &e,en+(!'i,!,i
!&!'!$ eme(i),!!n !n" &i'!)*)!n 'e$#
!. AKN K(&in!+( +e($!&! eme(i),!!n *,!+
!n" men"e'*!()!n )ei3!)!n em!n"*n!n6
. AKN Pe'!),!n! +e($!&! en+i+!, eme(i),!!n
&!e(!$ !n" men3!'!n)!n )ei3!)!n &!(i en+i+!,
eme(in+!$ *,!+.
M!,in"-m!,in" AKN &!n/!+!* K!n+( Pe(%!)i'!n
!n" e(e(!n &!'!m eme(i),!!n +em!+i) &en"!n
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,)em! &e,en+(!'i,!,i memi'i)i )e%en!n"!n ,ee(+i
!n" &i3e'!,)!n !&! B! II III &!n I< )e5*!'i &!'!m
$!' enen+*!n +*3*!n &!n $!(!!n eme(i),!!n.
2. P#3"-P#3" Te%"#t
1: Peme(i),!!n Tem!+i) me'i!+)!n ,!+* AKN ,e!"!i AKN
K(&in!+( &!n ,!+* !+!* 'ei$ AKN '!inn! ,e!"!i
AKN Pe'!),!n!.
Pihak-pihak $erkait
14 AKN K(&in!+(
AKN K(&in!+( !&!'!$ AKN P*,!+ !n" memi'i)i(+'i eme(i),!!n +e()!i+ '!n",*n" &en"!n +em!
eme(i),!!n +em!+i) !+!* &en"!n )!+! '!in memi'i)i
+*"!, &!n *n",i *n+*) me'!)*)!n eme(i),!!n !&!
en+i+!, *,!+ !n" men3!&i e(*m*, )ei3!)!n ("(!m
eme(in+!$ !n" !)!n &ie(i),!.
AKN Koordinator
1; AKN K(&in!+( e(+*"!, *n+*)#
KON SEP
$ugas AKNKoordinator
1. Memen+*) +im e(,i!!n eme(i),!!n +em!+i) *n+*)
men"$!,i')!n P26
2. Men*,*n P2 Tim Pe(,i!!n Peme(i),!!n. P2
+e(,e*+ &i"*n!)!n ,e!"!i !5*!n !"i AKN +e()!i+
'!inn!6
:. Men*,*n me)!ni,me )m*ni)!,i &!n )(&in!,i!n+!( +im6
4. Men")(&in!,i)!n ,*,*n!n +im eme(i),!6
;. Men")n,'i&!,i)!n )n,e L@P6
=. Me'!)*)!n en"*(*,!n !&mini,+(!,i eme(i),!!n
,e,*!i en"!n""!(!nn!6
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1= AKN Pe'!),!n!
AKN Pe'!),!n! &!!+ e(*! AKN P*,!+ m!**n K!n+(
Pe(%!)i'!n !n" memi'i)i +*"!, &!n *n",i *n+*)
me'!)*)!n eme(i),!!n !&! en+i+!, !n" men3!'!n)!n
)ei3!)!n !+!, ("(!m eme(in+!$ !n" !)!n &ie(i),!
,e,*!i +em! eme(i),!!n +em!+i).
$ugas AKNPelaksana
1 AKN Pe'!),!n! e(+*"!, *n+*)#
1. Men"*,*')!n P?P !n" !)!n +e('i!+ &!'!m +im
e(,i!!n eme(i),!!n &!n +im eme(i),!!n6
2. Un+*) eme(i),!!n +em!+i) ,)em! &e,en+(!'i,!,i
+*(*+ ,e(+! &!'!m e(,i!!n eme(i),!!n6
:. Un+*) eme(i),!!n +em!+i) ,)em! &e)n,en+(!,i
meme(i)!n m!,*)!n !+!, ("(!m eme(i),!!n
+em!+i).
$ugas AKNPelaksana
KON SE P
17 9n+$ eme(i),!!n +em!+i) &en"!n S)em!
De,en+(!'i,!,i !&!'!$ eme(i),!!n P!3!) &i Ben&!$!(!
Pen"e'*!(!n.
1. AKN II ,e!"!i AKN K(&in!+(.
AKN II memi'i)i (+'i *n+*) me'!)*)!n
eme(i),!!n !&! Kemen+e(i!n Ke*!n"!n !n"
e(e(!n ,e!"!i en*,*n )ei3!)!n P!3!) P*,!+.
2. AKN I III I< < <I <II ,e!"!i AKN Pe'!),!n! &!n
&!!+ &i'i!+)!n !!i'! 'in")* eme(i),!!n
+e(m!,*) !&! Kemen+e(i!n/Lem!"! '!inn!.
:. K!n+( Pe(%!)i'!n ,e!"!i AKN Pe'!),!n!
BPK K!n+( Pe(%!)i'!n !n" memi'i)i (+'i *n+*)
me'!)*)!n eme(i),!!n !&! en+i+!, eme(in+!$ &!e(!$.
4ontoh pemeriksaan
tematik denganskema
dekonsentrasi
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18 9n+$ eme(i),!!n +em!+i) &en"!n S)em!
De,en+(!'i,!,i !&!'!$ eme(i),!!n &!n! BOS.
1. AKN <I ,e!"!i AKN K(&in!+(.
AKN <I memi'i)i (+'i *n+*) me'!)*)!n
eme(i),!!n !&! Kemen+e(i!n Pen&i&i)!n N!,in!'
!n" e(e(!n ,e!"!i en*,*n )ei3!)!n &!n!
BOS *n+*) ,e'*(*$ In&ne,i!.
2. K!n+( Pe(%!)i'!n ,e!"!i AKN Pe'!),!n!
K
!
n
+
(
P
e
(
%!
)
i'
!
n
m
e
m
i'
i
)
i
(
+
'i
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*n+*) me'!)*)!n eme(i),!!n !&! en+i+!,
eme(in+!$ &!e(!$ !n" e(e(!n ,e!"!i en""*n!
&!n! BOS.
4ontoh pemeriksaan
tematik denganskema
desentralisasi
5. O%&n#))# Pee%#")n Tet#"
20 S*,*n!n ("!ni,!,i eme(i),!!n +em!+i) +e(&i(i &!(i Susunan organisasi pemeriksaan
PTP P?P &!n PSP &en"!n +*"KON
SE!P
, &!n +!n""*n" 3!%! tematik
m!,in"-m!,in" ,ee(+i !n" +e'!$ &i3e'!,)!n &!'!m B!
I II III &!n I< PMP.
21 D!'!m ,*,*n!n ("!ni,!,i +im eme(i),! !&!
eme(i),!!n &en"!n ,)em! &e)n,en+(!,i Pen"en&!'i
M*+* !&! AKN K(&in!+( e(e(!n ,e!"!i
Pen!n""*n" J!%! &!n Pen"en&!'i M*+* !&! AKN
Pe'!),!n! e(e(!n ,e!"!i !)i' Pen!n""*n" J!%!
Peme(i),!!n.
Se&!n")!n ,*,*n!n ("!ni,!,i +im eme(i),! !&!
eme(i),!!n &en"!n ,)em! &e,en+(!'i,!,i ,!m! ,ee(+i
,*,*n!n ("!ni,!,i +im eme(i),! !&! eme(i),!!n
!&! *m*mn!.
Pengendali Mutu
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22 K(&in!,i &i'!)*)!n 'e$ AKN P*,!+ &!n K!n+(
Pe(%!)i'!n !i) )(&in!,i $(in+!' m!**n )(&in!,i
>e(+i)!' 'e$ P?P m!**n PSP !n" +e('i!+.
Koordinasi AKNPusat dan
Per&akilan
2: K(&in!,i @(in+!' P?P !n+!(! AKN K(&in!+( &!n
AKN Pe'!),!n! e(!&! !&! +in")!+ Pen"en&!'i M*+*
Pen"en&!'i Te)ni, &!n Ke+*! Tim men"en!i
e'!),!n!!n +*"!, &!n +!n""*n" 3!%!n! ,e,*!i
&en"!n e(!nn! m!,in"-m!,in" &!'!m ("!ni,!,i +im.
K(&in!,i &i'!)*)!n &!'!m (!n")!#
1. Me(*m*,)!n )n,e ("(!m eme(i),!!n +em!+i)6
2. Men&i,)*,i)!n +e)ni) eme(i),!!n '!!n"!n !n"
&ie('*)!n6
:. Men&i,)*,i)!n in&i)!,i +em*!n &!n e('!)*!n !n"
&ie('*)!n !"!( +e(3!&i )e,e(!"!m!n (,e&*(6
4. Me(*m*,)!n ,i,+em!+i)! +em* KON SE P!n &!'!m L@P6
;. Men*,*n '!(!n "!*n"!n6=. Me(*m*,)!n (e)men&!,i eme(i),!!n.
Koordinasi ori5ontal P'P
antara AKNKoordinator dan AKN Pelaksana
24 K(&in!,i @(in+!' PSP !n+!( AKN K(&in!+( &!n
AKN Pe'!),!n! e(!&! !&! +in")!+#
1. Ke!'! S*!*&i+(!+ !&! AKN P*,!+ !n" e(+in&!)
,e!"!i AKN K(&in!+( &en"!n Ke!'!
S*!*&i+(!+ !&! AKN P*,!+ '!inn! &!n/!+!*
Ke!'! A*&i+(!+ &i K!n+( Pe(%!)i'!n !n" e(+in&!)
,e!"!i AKN Pe'!),!n!6
2. Ke!'! A*&i+(!+ !&! AKN P*,!+ !n" e(+in&!)
,e!"!i AKN K(&in!+( &en"!n Ke!'! A*&i+(!+
!&! AKN P*,!+ '!inn! &!n/!+!* K!'!n !n"
e(+in&!) ,e!"!i AKN Pe'!),!n!.
Koordinasi ori5ontal PSP
antar AKNKoordinator dan AKN Pelaksana
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K(&in!,i $(in+!' PSP &i'!)*)!n &!'!m (!n")!#
1. Pen"e''!!n ,*me( &!! eme(i),!!n.
2. Pen3!min!n m*+* eme(i),!!n ,e,*!i &en"!n +im
!n" e(!&! &!'!m 'in")* +!n""*n" 3!%!n!.
5. Mneen Pee%#")n Tet#"
. Pe%en(nn Pee%#")n
2; Be(&!,!()!n Kei3!)!n &!n S+(!+e"i Peme(i),!!n
BPK AKN K(&in!+( men"ini,i!,i eme(i),!!n
+em!+i) &en"!n me(en5!n!)!n eme(i),!!n ,e,*!i
&en"!n +!$!!n &!'!m PMP.
,nisiasi pemeriksaan
tematik
2= Ren5!n! )e*+*$!n ,*me( &!! !n" &i"*n!)!n
*n+*) eme(i),!!n +em!+i) &i&i,)*,i)!n ,!+* +!$*n
,ee'*mn! !&! )e"i!+!n Pen*,*n!n RKP 'e$
AKN K(&in!+( e(,!m! &en"!n AKN Pe'!),!n!.
Bi!! eme(i),!!n +em!+i) &ie!n)!n )e!&!
m!,in"-m!,in" AKN ,e,*!i &en"!n ,*me( &!!
!n" &i"*n!)!n *n+*) )ee('*!n eme(i),!!n
+e(,e*+. Pen"!+*(!n +e()!i+ Pen*,*n!n RKP
me(*3*) )e!&! PMPP.
Sumber daya pemeriksaan
tematik
2 D!'!m e(en5!n!!n eme(i),!!n +em!+i) ,)em!
&e)n,en+(!,i AKN K(&in!+( memen+*) TPP
!n" +e(&i(i &!(i P?P !n" e(!,!' &!(i AKN
K(&in!+(.
Se&!n")!n !&! e(en5!n!!n eme(i),!!n +em!+i)
&en"!n ,)em! &e,en+(!'i,!,i AKN K(&in!+(
memen+*) TPP !n" +e(&i(i &!(i P?P !n" e(!,!'
&!(i AKN K(&in!+( m!**n P?P !n" e(!,!'
&!(i AKN Pe'!),!n!.
$PP
KON SE P
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27 PTP !n" mem!%!$i AKN K(&in!+( e(e(!n
men!n&!+!n"!ni @!(!!n Pen*"!,!n &!n S*(!+
T*"!, Peme(i),!!n Tem!+i).
Peran P$P
28 PSP AKN K(&in!+( e()(&in!,i &en"!n PSP
AKN Pe'!),!n! &!'!m $!' en*,*n!n +im
eme(i),!!n. PSP AKN Pe'!),!n! meme(i)!n
*,*'!n +im eme(i),! )e!&! PSP AKN K(&in!+(.
Koordinasi PSP
:0 Pe(!n P?P !&! AKN K(&in!+( &!'!m +!$!
e(en5!n!!n eme(i),!!n +em!+i) +i&!) e(e&!
&en"!n e(!n !&! e(en5!n!!n eme(i),!!n
*m*mn! ,ee(+i !n" &i3e'!,)!n !&! B! II PMP.
Un+*) eme(i),!!n +em!+i) &en"!n ,)em!
&e,en+(!'i,!,i +e(&!!+ +!m!$!n e(!n ,e!"!i
e(i)*+.
Peran P'P pada AKN Koordinator
KON SE P
!. Mem!,+i)!n )e,e'!(!,!n ("(!m eme(i),!!n
AKN K(&in!+( &en"!n ("(!m eme(i),!!n
AKN Pe'!),!n!.
. Mem!,+i)!n )e,e,*!i!n ,e'*(*$ ("(!m
eme(i),!!n &en"!n $!(!!n en*"!,!n.
:1 Pe(!n P?P !&! AKN Pe'!),!n! &!'!m +!$!
e(en5!n!!n eme(i),!!n +em!+i) +i&!) e(e&!
&en"!n e(!n !&! e(en5!n!!n eme(i),!!n
*m*mn! ,ee(+i !n" &i3e'!,)!n !&! B! II PMP
&en"!n +!m!$!n e(!n ,e!"!i e(i)*+.
!. Men*,*n *,*'!n +im eme(i),! &!(i AKN
Pe'!),!n!.
. Un+*) eme(i),!!n +em!+i) &en"!n ,)em!
Peran P'P pada AKN Pelaksana
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&e)n,en+(!,i P?P &!!+ meme(i)!n m!,*)!n
!+!, )n,e ("(!m eme(i),!!n !n" &i,*,*n
'e$ AKN K(&in!+(.
:2 Output e(en5!n!!n eme(i),!!n +em!+i) !&!'!$
("(!m eme(i),!!n +em!+i).
(utput peren*anaan pemeriksaan
tematik
:: Pen"en&!'i!n &!n em!,+i!n m*+* !n" &i'!)*)!n
'e$ +i! e(!n &!'!m e(en5!n!!n eme(i),!!n
,!m! ,ee(+i !n" +e'!$ &i3e'!,)!n !&! B! II PMP
&en"!n +!m!$!n ,e!"!i e(i)*+.
Pengendalian dan pemastian mutu
N*. Pe%n Tn&&n& J6+D*"en
SMM
A. Pee%#")n Tet#" S"e De"*n)ent%)#
PSP AKN
K(&in!+(
KON SEP
Me(e>i* &!n mene+*3*i ,*,*n!n +im
eme(i),! &!(i AKN K(&in!+( &!n
AKN Pe'!),!n!.
Lem!(
&i,,i,i
PSP AKN
Pe'!),!n!
Me(e>i* *,*'!n +im eme(i),! AKN
Pe'!),!n!
Lem!(
&i,,i,i.
B. Pee%#")n Tet#" S"e De)ent%'#))#
PM ,e!"!iPen!n""*n"
J!%! !&!
AKN K(&in!+(
!. Men"!(!$)!n en*,*n!n("(!m eme(i),!!n.
. Men"e>!'*!,i !!)!$ ("(!m
eme(i),!!n +e'!$ &!!+
memen*$i +*3*!n $!(!!n &!n
'in")* eme(i),!!n.
Lem!( Re>i*
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+. Pe'")nn Pee%#")n
:4 AKN K(&in!+( &!n AKN Pe'!),!n! ,e5!(!
e(,!m!!n me'!)*)!n eme(i),!!n '!!n"!n
,e,*!i &en"!n +!$!!n &!'!m PMP.
PelaksanaanPemeriksaan
$ematik
:; Pe(!n PTP P?P &!n PSP !&! AKN K(&in!+(
&!n Pe'!),!n! &!'!m +!$! e'!),!n!!n
eme(i),!!n +em!+i) +i&!) e(e&! &en"!n e(!n
!&! e'!),!n!!n eme(i),!!n *m*mn! ,ee(+i
!n" &i3e'!,)!n !&! B! III PMP.
Peran P$P6 P'P6dan PSP
:= Se'!m! eme(i),!!n '!!n"!n Ke+*! Tim
Pen"en&!'i Te)ni, &!n Pen"en&!'i M*+* !n+!( AKN
K(&in!+( &!n Pe'!),!n! ,!'in" e()(&in!,i
,e,*!i &en"!n +*"!, &!n +!n""*n" 3!%!n! &!'!m
$!' e'!),!n!!n eme(i),!!n.
Koordinasi dalamtahap pelaksanaan
pemeriksaan
KON SE P
: Output !n" &i$!,i')!n &!(i e'!),!n!!n
eme(i),!!n !&!'!$ LAPPL KKP ,e(+! +em*!n
eme(i),!!n +em!+i) !n" e(!,!' &!(i +em*!n
eme(i),!!n !n" &i$!,i')!n 'e$ +im !n" e(!,!'
&!(i AKN K(&in!+( m!**n AKN Pe'!),!n!.
(utput
:7 Pen"en&!'i!n &!n em!,+i!n m*+* !n" &i'!)*)!n
'e$ +i! e(!n &!'!m e'!),!n!!n eme(i),!!n
,!m! ,ee(+i !n" +e'!$ &i3e'!,)!n !&! B! III
PMP.
Sistem Mana%emenMutu Pelaksanaan
Pemeriksaan
(. Pe'!*%n Pee%#")n
:8 K(&in!,i &!'!m +!$! e'!(!n eme(i),!!n
&i'!)*)!n +e($!&! )n,e L@P. Pen"en&!'i M*+*
Pen"en&!'i Te)ni, &!n Ke+*! Tim &!(i AKN
Koordinasi padatahap pelaporan
pemeriksaantematik
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44 Pene(!$!n L@P )e!&! Lem!"! Pe(%!)i'!n
&!n En+i+!, Peme(i),!!n &i'!)*)!n 'e$ AKN
K(&in!+(.
2 Pe'!*%n Pee%#")n Tet#" $en&nS"e De"*n)ent%)#
4; Output e'!(!n eme(i),!!n +em!+i) &en"!n
,)em! &e)n,en+(!,i +e(&i(i &!(i L@P P!(,i!'
&!n L@P G!*n"!n. L@P !(,i!' &i,*,*n 'e$
m!,in"-m!,in" AKN &!n/!+!* K!n+(
Pe(%!)i'!n !n" +e('i!+. Se&!n")!n L@PG!*n"!n &i,*,*n 'e$ AKN K(&in!+(
&i!n+* &en"!n AKN Pe'!),!n!.
Proses penyusunanLP
4= P(,e, en*,*n!n ,!m!i &en"!n
ene(!$!n L@P P!(,i!' )e!&! en+i+!, &!n
'em!"! e(%!)i'!n &!KON SE P e(!$
&i'!)*)!n &en"!n(,e, ,ee(+i &i3e'!,)!n !&! B! I<.
Proses penyusunanLP Parsial
4 PSP AKN K(&in!+( men*,*n &!n
men!n&!+!n"!ni ,*(!+ en"!n+!( )n,e L@P
G!*n"!n *n+*) &i,!m!i)!n )e!&! 'em!"!
e(%!)i'!n *,!+.
Penyusunan dan penandatanganan
surat pengantar konsep LP
47 Pene(!$!n L@P G!*n"!n )e!&! Lem!"!
Pe(%!)i'!n &!n En+i+!, Peme(i),!!n P*,!+
&i'!)*)!n 'e$ AKN K(&in!+(.
Penyerahan LP7abungan
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48 Pen"en&!'i!n &!n em!,+i!n m*+* !n" &i'!)*)!n 'e$
+i! e(!n &!'!m e'!(!n eme(i),!!n ,!m! ,ee(+i
!n" +e'!$ &i3e'!,)!n !&! B! I< PMP &en"!n
+!m!$!n ,e!"!i e(i)*+.
N*. Pe%n Tn&&n& J6+ D*"e
A. Pee%#")n Tet#" S"e De"*n)ent%)#
1. PM
,e!"!i PJ
- Mem!,+i)!n )e+e!+!n %!)+* ene'e,!i!n
L@P ,e,*!i !n" &i+e+!)!n &!'!m P2.
Chec!list
- Mem!,+i)!n !$%! Kn,e L@P +e(e!,
&!(i )e,!'!$!n ene(!!n ,+!n&!(.
Lem!( Re
- Me(e>i* $!,i' +e'!!$ +!n""!!n &!n
(en5!n! !),i &!(i Pen"en&!'i M*+* ,e!"!i
PJ.
Lem!( Re
- Mene+*3*i K-nKON SE P ,e
L@P &en"!n men!n&!+!n"!ni
Lem!( Re
N*. Pe%n Tn&&n& J6+ D*"e
B. Pee%#")n Tet#" S"e De)ent%'#))#
Pen"!+*(!n SMM *n+*) eme(i),!!n +em!+i) ,)em! &e,en+(!'i,!,i ,!m!
en"!+*(!n SMM !&! B! I<.
#. Pemerik(aan )n #all
1. Pen$3'n
;0 Peme(i),!!n on call !&!'!$ en*"!,!n eme(i),!!n
+!m!$!n !n" &i'!)*)!n !+!, e(min+!!n B!&!n !+!*
em!n")* )een+in"!n BPK '!inn!. Peme(i),!!n on
call &!!+ me(*!)!n eme(i),!!n )ine(3! m!**n
eme(i),!!n &en"!n +*3*!n +e(+en+*.
)einisi Pemeriksaan (n
4all
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;1 Pe(min+!!n eme(i),!!n on call +i&!) ,e'!'* &!!+
&ien*$i 'e$ BPK )!(en! BPK memi'i)i (i(i+!, +em!
eme(i),!!n !n" +e(5!n+*m &!'!m Kei3!)!n
Peme(i),!!n BPK. Pe(min+!!n eme(i),!!n on call
&!!+ &ien*$i ,e!n3!n"#
!.
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n+in" &!n men&e,!) *n+*) &i'!)*)!n )!(en! &!m!)
$!,i' eme(i),!!n +e()!i+ '!n",*n" &en"!n
)e,e3!$+e(!!n &!n )em!)m*(!n (!)!+ In&ne,i!
,e(+! +e($!&! en"e''!!n &!n +!n""*n" 3!%!
)e*!n"!n ne"!(!6
. Tem! eme(i),!!n m!,i$ ,e,*!i &en"!n (i(i+!,
eme(i),!!n BPK !n" +e(5!n+*m &!'!m Kei3!)!n
Peme(i),!!n BPK.
5. BPK memi'i)i ,*me( &!! &!'!m $!' !n""!(!n &!n
Kebi%akanPemeriksaan (n
4all
e(,ni' !n" 5*)*
eme(i),!!n +e(,e*+.
KON SEP*n+*) me'!),!n!)!n
&. Ti&!) e(i,i) +e($!&! in&een&en,i &!n in+e"(i+!,
BPK.
;2 Pe(min+!!n eme(i),!!n on call !n" &ini'!i &!!+
&ien*$i 'e$ BPK &!!+ &i'!),!n!)!n !&! +!$*n
!n""!(!n !n" ,e&!n" e(3!'!n !+!* !&! +!$*n
!n""!(!n e(i)*+n! e("!n+*n" &!(i *("en,i &!n
)een+in"!n eme(i),!!n +e(,e*+ !"i (!)!+ In&ne,i!.
aktu PemenuhanPemeriksaan (n
4all
;: Pe(min+!!n eme(i),!!n on call $!(*, &i,!m!i)!n
,e5!(! +e(+*'i, )e!&! BPK &en"!n &i,e(+!i !'!,!n-
!'!,!n e('*n! &i'!)*)!n eme(i),!!n +e(,e*+.
$ata 4araPermintaan
Pemeriksaan (n4all
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2. P#3"-P#3" Te%"#t Pee%#")n On Call
;4 Pi$!)-i$!) ,ee(+i P?P &!n PSP !n" +e('i!+ &!'!m
e(en5!n!!n e'!),!n!!n &!n e'!(!n eme(i),!!n
on call memi'i)i e(!n !n" ,!m! &en"!n i$!)-i$!)
!n" +e('i!+ &!'!m eme(i),!!n (*+in ,ee(+i &i3e'!,)!n
&!'!m B! I II III &!n I<.
Peran P'P danPSP
;; B!&!n memi'i)i e(!n mene+*3*i m!**n men'!)
e(min+!!n eme(i),!!n on call &en"!n
meme(+im!n")!n m!,*)!n T(+!m!/K!'!n +e()!i+.
Pe(,e+*3*!n !+!* en'!)!n !+!, e(min+!!n
eme(i),!!n +e(,e*+ )em*&i!n &i,!m!i)!n ,e5!(!
+e(+*'i, )e!&! i$!) !n" men"!3*)!n e(min+!!n
&i,e(+!i &en"!n !'!,!n-!'!,!n e(,e+*3*!n !+!*
en'!)!n.
Peran !adan
KON SEP
;= Uni+ Ke(3! M!n!3emen Peme(i),!!n memi'i)i e(!n
men5!+!+ &!n men"!&mini,+(!,i)!n ,e'*(*$ e(min+!!n
eme(i),!!n on call &!'!m ,e*!$ dataase ,e!"!i
!$!n (ee(en,i e(min+!!n e(i)*+n! !"i
T(+!m!/K!'!n *n+*) meme(i)!n m!,*)!n )e!&!
B!&!n.
Peran +nit Ker%aMana%emen
Pemeriksaan
5. Me"n#)e Pee%#")n On Call
; Pen"!n""!(!n e(en5!n!!n eme(i),!!n on call
&i3e'!,)!n !&! POS Pe(en5!n!!n T!$*n!n.
Penganggaran
;7 D!'!m $!' e(min+!!n e(!,!' &!(i Lem!"! Pe(%!)i'!n
BPK me'!)*)!n )n,*'+!,i &en"!n Lem!"! Pe(%!)i'!n
,ee'*m &i'!)*)!nn! eme(i),!!n on call *n+*)
mene,*!i)!n +*3*!n eme(i),!!n &en"!n e(min+!!n
em!n")* )een+in"!n +e(,e*+.
Konsultasi denganLembaga
Per&akilan
8/15/2019 Konsep PMP BPK 2014
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;8 P(,e&*( e(en5!n!!n e'!),!n!!n &!n e'!(!n
eme(i),!!n on call men"!5* )e!&! B! II III &!n I<.
Prosedur pemeriksaan
D. Peman3aatan %AP an Beker"a Unt!k Dan Ata( Nama BP%
1. Pen$3'n
=0 Peme(i),!!n *n+*) &!n !+!, n!m! BPK !&!'!$
eme(i),!!n !n" &i'!)*)!n &en"!n mem!n!!+)!n
K!n+( A)*n+!n P*'i) KAP !n" memen*$i
e(,!(!+!n !n" &i+en+*)!n 'e$ BPK.
)einisi Pemeriksaan +ntuk
dan Atas Nama!PK
=1 Pem!n!!+!n KAP !n" e)e(3! *n+*) &!n !+!, n!m!
BPK &i'!)*)!n ,e!"!i *!! *n+*) menin")!+)!n e(!n
&!n )ine(3! BPK menin")!+)!n )e+e!+!n %!)+*
e'!),!n!!n eme(i),!!n )e*!n"!n &!n *n+*)
menin")!+)!n ei,en,i e'!n3! ne"!(! ,e(+! men&(n"
+e(3!&in! !nowledge transfer !n+!(! BPK &en"!n KAP.
$u%uan
=2 Pem!n!!+!n KAP *n+*) &!n !+!, n!m! BPK &!!+
&i'!)*)!n 3i)! AKN/Pe(%!)i'!n +i&!) memi'i)i !+!* +i&!)
5*)* memi'i)i eme(i),! !n" memen*$i )me+en,i
&!n memen*$i )&e e+i) ,e(+! ,+!n&!( *m*m &!'!m
SPKN.
Prakondisi
=: AKN/Pe(%!)i'!n menen+*)!n (i(i+!, 3e) !n" !)!n
&ie(i),! 'e$ KAP *n+*) &!n !+!, n!m! BPK &en"!n
meme(+im!n")!n#
1. Jeni, eme(i),!!n !n" %!3i &i'!)*)!n BPK6
2. Tin")!+ (i,i) *("en,i &!n/!+!* &!m!) !i) 3!n")!
en&e) !+!**n 3!n")! !n3!n".
Penentuan prioritasob%ek pemeriksaan
=4 KAP !n" e)e(3! *n+*) &!n !+!, n!m! BPK %!3i
+e(&!+!( &i BPK &!n $!(*, memen*$i e(,!(!+!n !n"
Ketentuan KAP
yang dapat beker%auntuk dan atas
KON SE P
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4. Me'!),!n!)!n en3!min!n m*+* !+!, e)e(3!!n
KAP.
=8 P?P memi'i)i e(!n *n+*) me'!),!n!)!n en*"!,!n,e,*!i e(!nn! &!'!m ,*(!+ +*"!, eme(i),!!n.
Peran P'P
0 Di(e)+(!+ EPP memi'i)i e(!n mene&i!)!n &!+! KAP
+e(&!+!( &i BPK &!n me'!)*)!n em!n+!*!n !+!, KAP
!n" +e(&!+!( &i BPK.
Peran )irektorat PP
1 Di(e)+(!+ PSMK memi'i)i e(!n me'!)*)!n em!$!,!n
&en"!n PSP &!n Bi( Ke*!n"!n +e()!i+ !n""!(!n !+!*
i!! eme(i),!!n KAP.
Peran )irektorat PSMK
2 Bi( Ke*!n"!n memi'i)i e(!n mene+!)!n
!n""!(!n/i!! eme(i),!!n !+!, em!n!!+!n KAP.
Peran !iroKeuangan
: PPBJ memi'i)i e(!n me'!),!n!KON SE P)!n (,e,en"!&!!n
!(!n" &!n 3!,! ,e,*!i )e+en+*!n !n" e('!)*.
Peran PP!
4 KAP memi'i)i e(!n me'!)*)!n eme(i),!!n ,e,*!i
&en"!n ,+!n&!( &!n e&m!n eme(i),!!n !n" e('!)*
&i BPK.
Peran KAP
5. O%&n#))# T# Pee%#")
; S*,*n!n ("!ni,!,i eme(i),!!n &en"!n mem!n!!+)!nKAP !n" e)e(3! *n+*) &!n !+!, n!m! BPK +e(&i(i &!(i
PTP P?P &!n PSP &en"!n +*"!, &!n +!n""*n" 3!%!
m!,in"-m!,in" ,ee(+i !n" +e'!$ &i3e'!,)!n &!'!m B! I
II III &!n I< PMP.
Susunanorganisasi tim pemeriksa
= D!'!m ,*,*n!n ("!ni,!,i eme(i),!!n KAP !n"
e)e(3! *n+*) &!n !+!, n!m! BPK Pen!n""*n" J!%!&ie(!n)!n 'e$ Pen"en&!'i M*+* !n" e(!,!' &!(i BPK.
Penanggung a&ab
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Ji)! BPK mem!n&!n" eme(i),!!n !n" &i'!)*)!n 'e$
+im eme(i),! KAP Pen"en&!'i Te)ni, Ke+*! Tim &!n
An""+! Tim &ie(!n)!n 'e$ !*&i+( KAP +i&!)
mem!&!i Pen"en&!'i M*+* BPK &!!+ men*"!,)!n P?P*n+*) me!n+* +im eme(i),! KAP.
4. Me"n#)e Pee%#")n Unt" Dn At) N BPK O'e3 KAP
. Pe%en(nn Pee%#")n
Pe(en5!n!!n eme(i),!!n 'e$ KAP !n" e)e(3!
*n+*) &!n !+!, n!m! BPK ,e5!(! *m*m men"i)*+i
)e+en+*!n !&! PMP )e5*!'i#
! Pen*,*n!n ,*(!+ +*"!, eme(i),!!n &i'!)*)!n
'e$ AKN/Pe(%!)i'!n +e()!i+6
P("(!m Peme(i),!!n &!!+ &i,*,*n 'e$ KAP
&en"!n men&!!+)!n review &!n e(,e+*3*!n
&!(i en!n""*n" 3!%! KON,SE P e5!(!
e(3en3!n". @!,i' review &!!+ meme('*!,
men!m!$ !+!* men"*(!n"i (,e&*(
&!'!m ("(!m
eme(i),!!n.
Mekanisme peren*anaan
pemeriksaan oleh
KAP
+. Pe'")nn Pee%#")n
7 Pe'!),!n!!n eme(i),!!n &!n en"en&!'i!n m*+*
&i'!)*)!n ,e,*!i &en"!n B! III &!n e&m!n
+e()!i+.
Mekanisme pelaksanaan
pemeriksaan olehKAP
(. Pe'!*%n Pee%#")n
8 Kn,e L@P &!n KKP %!3i &i,e(!$)!n 'e$ Tim
Peme(i),! ,e5!(! e(3en3!n" )e!&! en!n""*n"
3!%! ,e+e'!$ e)e(3!!n '!!n"!n &i,e'e,!i)!n &!n
&in!+!)!n &i+e(im! BPK.
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70 Pe'!(!n eme(i),!!n &!n en"en&!'i!n m*+*
&i'!)*)!n ,e,*!i &en"!n B! I<.
D!'!m (!n")! enen+*!n ini $!,i' eme(i),!!n
BPK &!!+ memin+! en3e'!,!n )e!&! KAP *n+*)
&!!+ meme(i)!n )e!)in!n !n" mem!&!i !+!,
)n,e L@P.
PermintaanPen%elasan dalam
hal Penentuan(pini
71 BPK e(%en!n" *n+*) men!+!)!n en&!!+ &!n
men!n&!+!n"!i L!(!n A*&i+( In&een&en
e,e(+! L@P !+!, eme(i),!!n !n" &i'!)*)!n 'e$
KAP *n+*) &!n !+!, n!m! BPK. Se'!n3*+n!
e(&!,!()!n L@P ?in!' +e(,e*+ PTP
men!n&!+!n"!ni ,*(!+ )e'*!(.
PenandatangananLP dan Surat
Keluar
72 Ji)! +e(&!!+ im'i)!,i $*)*m !+!, L@P +e(,e*+
Peme(i),! KAP &!!+ &imin+! ,e!"!i ,!),i !+!*KON SEP
)e+e(!n"!n !$'i &!'!m (,e, e(!&i'!n.
$anggung %a&abKAP terkait LP
dalam hal terdapat implikasi hukum
7: Pemen*$!n +!n""*n" 3!%! KAP ,e!"!i ene&i!
3!,! eme(i),!!n &i'!)*)!n &en"!n mene(!$)!n
$!,i' eme(i),!!n +e(m!,*) KKP e(&!,!()!n
)n+(!) !n" +e'!$ &i,e!)!+i.
See'*m ,e(!$ +e(im! KKP en!n""*n" 3!%!
eme(i),!!n me(e>i* KKP +e(,e*+ ,e'!m!+-
'!m!+n! ,e*'*$ $!(i ,e3!) ,*(!+ )e'*!(
&i+e(i+)!n. Se(!$ +e(im! KKP &i'en")!i &en"!n
BAST !n" men!+!)!n !$%! )e(+!, )e(3!
eme(i),!!n +e'!$ &i(e>i*.
$anggung %a&abKAP dalam hal
pemenuhankontrak ker%adengan !PK
$. E')# t) Pen<tn KAP
74 E>!'*!,i +e($!&! eme(i),!!n KAP !n" e)e(3!
*n+*) &!n !+!, n!m! BPK !&!'!$ (,e, eni'!i!n
#aluasi KAP atas
kiner%a pemeriksaan dan
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!+!, !,e) )ine(3! eme(i),!!n ,e(+! )ine(3! KAP. E
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) '!inn! !n" !&! &i BPK ,e(+! )e,e,*!i!n
e'!),!n!!n eme(i),!!n &en"!n +*3*!n &!n !+!*
$!(!!n en*"!,!n. Se&!n")!n e>!'*!,i !+!,
)ine(3! KAP &im!),*&)!n *n+*) me'i$!+ ,ee(!!
3!*$ +in")!+ )e,e,*!i!n e'!),!n!!n e)e(3!!n
&en"!n )n+(!)
!n" +e'!$ &i,e!)!+i.
kiner%a KAP
7; E>!'*!,i )ine(3! eme(i),!!n KAP !n" e)e(3!
*n+*) &!n !+!, n!m! BPK &i'!)*)!n !&! ,em*!
+!$! eme(i),!!n !n" &i'!)*)!n 'e$
AKN/Pe(%!)i'!n !n" men""*n!)!n KAP +e(,e*+
&en"!n memen+*) +im e>!'*!,i.
Pihak yangmelakukan
e#aluasi
KON SE P
@!,i' e>!'*!,i )ine(3! eme(i),!!n KAP &!'!m
en+*) '!(!n $!,i' e>!'*!,i em!n!!+!n KAP
&i,!m!i)!n )e!&! Di+. EPP *n+*) men3!&i !$!n
e(+im!n"!n !"i Di+. EPP &!'!m me'!)*)!n
e>!'*!,i/(e>i* !+!, &!+!!,e KAP +e(&!+!( &i BPK.
E>!'*!,i )ine(3! KAP !n" e)e(3! *n+*) &!n !+!,
n!m! BPK &i'!)*)!n 'e$ I+!m!. @!,i' e>!'*!,i
&i,!m!i)!n )e!&! Di+. EPP +e()!i+ ,e!"!i !$!n
em*+!)$i(!n &!+!!,e &!n (ee(en,i en""*n!!n
KAP.
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E. Pen!naan Tenaa A,li
1. Pen$3'n
7= Ten!"! A$'i !&!'!$ (!n" !n" memi'i)i )e!$'i!n +e(+en+*
!n" &ie('*)!n &!'!m ,*!+* eme(i),!!n ,e,*!i &en"!n
e(,!(!+!n &!n )e*+*$!n BPK. Se,*!i &en"!n )n&i,i
&!n )e*+*$!n +en!"! !$'i &!!+ &i"*n!)!n &!'!m
eme(i),!!n )e*!n"!n eme(i),!!n )ine(3! m!**n
eme(i),!!n &en"!n +*3*!n +e(+en+* ,ee(+i !n"
&in!+!)!n &!'!m Pe(!+*(!n BPK N. 1 T!$*n 2007
+en+!n" Ten!"! A$'i P!,!' = $*(* 5.
Ten!"! !$'i &i"*n!)!n *n+*) mem!n+* )e"i!+!n
eme(i),!!n !n" mem*+*$)!n eni'!i!n +e($!&! $!'-
$!' )$*,*, !n" mem*+*$)!n +en!"!
(e,in!'/)e!$'i!n &ii&!n" +e(+en+*.
)einisi $enaga Ahli
KON SEP
7 Ten!"! !$'i &!!+ e(!,!' &!(i &!'!m 'in")*n"!n BPK
in+e(n!' m!**n &!(i '*!( 'in")*n"!n BPK e),+e(n!'.
Ten!"! !$'i in+e(n!' BPK e(e(!n *n+*) meme(i)!n
)n,*'+!,i !+!* en&!!+ !n" e(,i!+ +i&!) men"i)!+
!+!, (,e, eme(i),!!n. Se&!n")!n +en!"! !$'i
e),+e(n!' !n" &i+*n3*) BPK $!(*, memen*$i
e(,!(!+!n )e!$'i!nn! ,e,*!i &en"!n SPKN. Ten!"!
!$'i e),+e(n!' &i,i,i)!n &i &!'!m Tim Peme(i),! &!n
me'!)*)!n +!$!!n eme(i),!!n ,e,*!i &en"!n B! II
III &!n I< e(&!,!()!n )e!$'i!nn!.
Sumber $enaga Ahli
77 Penen+*!n em!n!!+!n +en!"! !$'i &!!+ &i'!)*)!n
!&! +!$! e(en5!n!!n eme(i),!!n &!n e'!),!n!!n
eme(i),!!n.
Pemanaatantenaga ahli pada
proses pemeriksaan
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78 Peme(i),! &!n/!+!* +en!"! !$'i &!(i '*!( BPK !n"
me'!),!n!)!n +*"!, eme(i),!!n )e*!n"!n ne"!(!
%!3i#
!. me'!)*)!n eme(i),!!n ,e,*!i &en"!n S+!n&!(
Peme(i),!!n6
. mem!+*$i )&e e+i)6 &!n
5. mem!+*$i e(!+*(!n e(*n&!n"-*n&!n"!n !n"
men3!&i &!,!( en*"!,!nn!.
Ke&a%iban $enaga Ahli
80 Peme(i),! &!n/!+!* +en!"! !$'i &!(i '*!( BPK %!3imen!m!i)!n ,e'*(*$ $!,i' e)e(3!!nn! )e!&! BPK
*n+*) &i(e>i* &!n ,een*$n! men3!&i $!) mi'i) BPK.
Kepemilikan asil Pemeriksaan
$enaga Ahli
2. P#3"-P#3" Te%"#t
81 Pen""*n!!n +en!"! !$'i &!(i '*!( BPK me'i!+)!n AKN Pihak-pihak terkait
Uni+ Ke(3! M!n!3emen
Peme(i),!KON S
!E P
n &!n Bi( Ke*!n"!n.
82 P?P memi'i)i e(!n#
!. Men"i&en+ii)!,i )e!$'i!n )$*,*, &!(i +en!"! !$'i !n"
&ie('*)!n &!'!m me'!),!n!)!n eme(i),!!n6 &!n
. Men3e'!,)!n $!,i' !n" &i$!(!)!n &!(i +en!"! !$'i.
5. Men"e>!'*!,i !!)!$ (,e&*( !n" &i'!),!n!)!n'e$ +en!"! !$'i !)!n memen*$i $!,i' !n" &iin"in)!n
'e$ eme(i),!.
&. Men"e>!'*!,i $!,i' (,e&*( !n" &i'!),!n!)!n 'e$
+en!"! !$'i &!'!m )!i+!nn! &en"!n (,e&*(
eme(i),!!n !n" +e'!$ &i(en5!n!)!n.
e. Meme(i)!n feedac! !+!, )ine(3! e)e(3!!n +en!"!
!$'i )e!&! Uni+ Ke(3! M!n!3emen Peme(i),!!n.
Peran P'P
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8: Uni+ Ke(3! M!n!3emen Peme(i),!!n memi'i)i e(!n
men"e''! &!+!( +en!"! !$'i &!n )me+en,in! &!'!m
,e*!$ dataase ,e!"!i !$!n e(+im!n"!n &!'!m
emi'i$!n +en!"! !$'i !n" &ie('*)!n.
Peran +nit Ker%aMana%emen
Pemeriksaan
84 Ten!"! !$'i in+e(n!' memi'i)i e(!n meme(i)!n
)n,*'+!,i !+!* en&!!+ +e(+*'i, &!'!m en+*) '!(!n
$!,i' e>!'*!,i.
Peran tenaga ahli internal
8; Ten!"! !$'i e),+e(n!' memi'i)i e(!n me'!)*)!n
eme(i),!!n ,e!"!i !n""+! +im ,e,*!i &en"!n
+!$!!n eme(i),!!n.
Peran tenaga ahli eksternal
8= Bi( Ke*!n"!n memi'i)i e(!n men"e''! en""*n!!n
!n""!(!n *n+*) em!n!!+!n +en!"! !$'i.
Peran !iroKeuangan
5. Me"n#)e Pen&&nn Ten& A3'#KON SE P
. Pe%en(nn Pee%#")n
8 D!'!m men*,*n e(en5!n!!n eme(i),!!n +im
eme(i),! e('* meme(+im!n")!n )em*n")in!n
en""*n!!n +en!"! !$'i &!'!m )e"i!+!n
eme(i),!!nn!.
PertimbanganPenggunaan$enaga Ahli
87 Un+*) )e*+*$!n +en!"! !$'i e),+e(n!' !n" ,*&!$
&ii&en+ii)!,i)!n !&! ,!!+ e(en5!n!!n
eme(i),!!n Ten!"! A$'i e),+e(n!' men3!&i !"i!n
&!(i Tim Peme(i),!!n &!n me'!),!n!)!n )e"i!+!n
e(en5!n!!n eme(i),!!n &en"!n men*,*n PKP
,e,*!i &en"!n 'in")* )e!$'i!nn!.
$enaga Ahli padatahap
peren*anaan
pemeriksaan
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+. Pe'")nn Pee%#")n
88 A!i'! +en!"! !$'i me(*!)!n !"i!n &!(i +im
eme(i),!!n m!)! (,e&*( e'!),!n!!n
eme(i),!!nn! ,e,*!i &en"!n ! III &!'!m PMP.
Mekanisme ker%atenaga ahli
100 P?P !n" men"i&en+ii)!,i )e*+*$!n +en!"! !$'i
!&! +!$! e'!),!n!!n eme(i),!!n e('*
men")m*ni)!,i)!nn! ,e5!(! e(3en3!n" )e!&!
PSP men"en!i !'!,!n &i*+*$)!nn! )e!$'i!n
+e(+en+* &!'!m eme(i),!!n +e(,e*+.
,dentiikasi kebutuhan tenaga
ahli pada saat pelaksanaan pemeriksaan
101 PSP mene+*3*i en""*n!!n +en!"! !$'i &en"!n
meme($!+i)!n )e+e(,e&i!!n !n""!(!n.
Persetu%uan penggunaan
tenaga ahli padasaat pelaksanaan
pemeriksaan
102 Ten!"! !$'i me'!)*)!n +!$!!n e'!),!n!!n
eme(i),!!n e(&!,!()!n )e!$'i!n &!n )me+en,iKON SEP
)$*,*n! ,e,*!i &en"!n B! III.
Mekanisme ker%atenaga ahli pada
tahap pelaksanaan
pemeriksaan
(. Pe'!*%n Pee%#")n
10: Me)!ni,me e'!(!n eme(i),!!n &i'!)*)!n
,e,*!i &en"!n B! I<.
Mekanisme ker%atenaga ahli padatahap pelaporan
pemeriksaan
F. Pen&a$at &an %n(!lta(i H!k!m
1. Pen$3'n
104 Pen&!!+ $*)*m !&!'!$ en&!!+ !n" &i,!m!i)!n
,e5!(! +e(+*'i, !+!, e(m!,!'!$!n $*)*m +e()!i+ $!,i'
eme(i),!!n !n" men"!n&*n" *n,*( i&!n!.
)einisi Pendapat ukum
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10; Kn,*'+!,i $*)*m !&!'!$ en&!!+ !+!* en3e'!,!n
+e()!i+ $*)*m !n" +i&!) +e(!+!, !&! i&!n"
eme(i),!!n &ie(i)!n ,e5!(! 'i,!n &!n/!+!* +e(+*'i, &!n
e(,i!+ +i&!) men"i)!+.
)einisi Konsultasi ukum
2. P#3"-P#3" Te%"#t
10= P(,e, eme(i!n en&!!+ $*)*m me'i!+)!n
AKN/Pe(%!)i'!n &!n Di+!m! Bin!n")*m.
Pihak-Pihak $erkait dalam
Pendapat ukum
10 AKN I-<II memi'i)i e(!n men!m!i)!n +em*!n
eme(i),!!n !n" men"!n&*n" *n,*( i&!n! )e!&!T(+!m! Uni+ Peme(i),!!n In>e,+i"!+i.
Peran AKN ,-9,,
107 Uni+ Peme(i),!!n In>e,+i"!+i memi'i)i e(!n#
!. Me'!)*)!n (e&i)!,i !%!' !+!, +em*!n eme(i),!!n
!n" men"!n&*n" *n,*( i&!n! !n" &i+e(im! &!(i
Peran AKN 9,,,
AKN I-<II6
KON SEP
. Men!m!i)!n $!,i' (e&i)!,i !%!' !+!, +em*!n
eme(i),!!n !n" men"!n&*n" *n,*( i&!n! )e!&!
Di+!m! Bin!n")*m *n+*) &imin+!)!n en&!!+
$*)*m.
108 Pe(%!)i'!n memi'i)i e(!n men!m!i)!n +em*!n
eme(i),!!n !n" men"!n&*n" *n,*( i&!n! )e!&!T(+!m! Uni+ Peme(i),!!n In>e,+i"!+i me'!'*i T(+!m!
Ke*!n"!n Ne"!(! +e()!i+.
Peran Per&akilan
110 Di+!m! Bin!n")*m memi'i)i e(!n meme(i)!n
en&!!+ $*)*m !+!, e(m!,!'!$!n $*)*m !n"
e()!i+!n &en"!n e'!),!n!!n eme(i),!!n !n"
&imin+! 'e$ Uni+ Peme(i),!!n In>e,+i"!+i.
Peran )itama!inbangkum
dalam Pendapat ukum
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111 P(,e, eme(i!n )n,*'+!,i $*)*m me'i!+)!n P?P
PSP Di+!m! Bin!n")*m/S*!" @*)*m.
Pihak-Pihak $erkait dalam
Konsultasi ukum
112 PSP &!n P?P e(e(!n men!m!i)!n e(min+!!n)n,*'+!,i $*)*m )e!&! Di+!m! Bin!n")*m.
Peran PSP danP'P
11: Di+!m! Bin!n")*m/S*!" @*)*m e(e(!n
meme(i)!n )n,*'+!,i $*)*m )e!&! PSP &!n P?P.
Peran )itama!inbangkum
dalam Konsultasi ukum
5. Mneen Pen$!t $n K*n)'t)# ;"
. Pen$!t ;"
114 Uni+ Peme(i),!!n In>e,+i"!+i me'!)*)!n (e&i)!,i
!%!' !+!, $!,i' eme(i),!!n !n" men"!n&*n"
*n,*( i&!n! !n" +e'!$ &i,!m!i)!n 'e$ AKN I-<II.
P(e&i)!,i !%!' !)!n menen+*)!n !!)!$ &i'!)*)!n
e(min+!!n en&!!+ $*)*mKO.N SE P
Predikasi A&al
11; @!,i' (e&i)!,i !%!' &i,!m!i)!n 'e$ T(+!m!
Ke*!n"!n Ne"!(! <III ,e5!(! +e(+*'i, )e!&!
K!&i+!m! Bin!n")*m &i,e(+!i &)*men en&*)*n".
PenyampaianPredikasi A&al
11= D!'!m $!' &)*men en&*)*n" )*(!n" mem!&!i
Di+!m! Bin!n")*m &!!+ memin+! &)*men
+!m!$!n )e!&! T(+!m! Ke*!n"!n Ne"!(! <III
&!n/!+!* em!!(!n 'e$ +im eme(i),! +e()!i+
*n+*) )ee('*!n !n!'i,i,.
)okumenPendukung
Kurang Memadai
11 D!'!m me'!)*)!n !n!'i,i, Di+!m! Bin!n")*m
&!!+ memin+! en&!!+ !$'i/n!(!,*me( !+!, $!,i'
eme(i),!!n !n" &imin+!)!n en&!!+ $*)*mn!.
Penggunaan Ahli/Narasumber
117 K!&i+!m! Bin!n")*m men!m!i)!n en&!!+ PenyampaianPendapat ukum
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$*)*m )e!&! T(+!m! Ke*!n"!n Ne"!(! <III
,e5!(! +e(+*'i,.
118 Pen&!!+ $*)*m $!(*, &i&)*men+!,i)!n ,e!"!i
en+*) &*)*n"!n e'!),!n!!n eme(i),!!n.
T(+!m! Ke*!n"!n Ne"!(! <III men!m!i)!nn!
)e!&! B!&!n *n+*) &i+in&!)'!n3*+i ,e,*!i )e+en+*!n
!n" e('!)*.
$indaklan%ut
Pendapat ukum
120 Me)!ni,me e(min+!!n &!n en*,*n!n en&!!+
$*)*m !+!, $!,i' eme(i),!!n ,e5!(! +e(in5i
men"!5* !&! e(!n")!+ '*n!) +e()!i+.
MekanismePendapat ukum
+. K*n)'t)# ;"
121 Pe(min+!!n )n,*'+!,i $*)*m &!!+ &i'!)*)!n 'e$
PSP &!n P?P )e!&! Di+!m! Bin!n")*m/S*!"
@*)*m !n" +e()!i+ &en"!n e'!),!n!!n +*"!,
al :ang )apat )imintakan
Pendapat ukum
KON SE P
eme(i),!!n m!**n nn-eme(i),!!n.
Pe(min+!!n )n,*'+!,i $*)*m +e()!i+ eme(i),!!n
&!!+ &i'!)*)!n !&! ,em*! +!$!!n eme(i),!!n
e(en5!n!!n e'!),!n!!n e'!(!n.
122 Pe(min+!!n )n,*'+!,i $*)*m &!!+ &i'!)*)!n
,e5!(! 'i,!n &!n/!+!* +e(+*'i,.
!entuk Permintaan
Konsultasi ukum
12: Di+!m! Bin!n")*m/S*!" @*)*m men!m!i)!n
)n,*'+!,i $*)*m )e!&! PSP &!n P?P ,e5!(! 'i,!n
&!n/!+!* +e(+*'i, ,e,*!i e(min+!!n.
PenyampaianKonsultasi ukum
124 Me)!ni,me e(min+!!n &!n en*,*n!n )n,*'+!,i
$*)*m ,e5!(! +e(in5i men"!5* !&! e(!n")!+ '*n!)
+e()!i+.
MekanismeKonsultasi ukum
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Pe&man Mana"emenPemerik(aan
BAB 1I
PENUTUP
01 PMP ini &i$!(!)!n &!!+ &i"*n!)!n ,e!"!i !5*!n
!"i BPK &!n e'!),!n!n! &!'!m men3!'!n)!n
eme(i),!!n en"e''!!n &!n +!n""*n" 3!%!
)e*!n"!n ne"!(! !n" me'i*+i +!$! e(en5!n!!n
eme(i),!!n e'!),!n!!n eme(i),!!n &!n e'!(!n
eme(i),!!n !n" &i'en")!i &en"!n SMM &!n !'*(
&)*men+!,i !n" )m(e$en,i &!'!m men"$!,i')!n
)*!'i+!, eme(i),!!n !n" ,e,*!i &en"!n ,+!n&!(.
PMP sebagai pedoman dalam
meningkatkankualitas
pemeriksaan
02 A"!( *)* e&m!n ini &!!+ &im!n!!+)!n ,e,*!i
&en"!n +*3*!n &!n *n",in! m!)! e&m!n ini e('*
,en!n+i!,! &ie>!'*!,i &i,em*(n!)!n !+!*
&im*+!)$i()!n ,e,*!i &en"!n e(*!$!n )n&i,i
PMP sebagai li#ing do*ument
KON SE P
e()em!n"!n i'm* en"e+!$*!n &!n +e)n'"i
+e(!!n &i i&!n" eme(i),!!n ,e(+! e()em!n"!n
e(!+*(!n e(*n&!n"-*n&!n"!n &i i&!n" )e*!n"!n
ne"!(!.
0: PMP me(*!)!n &)*men !n" &!!+ e(*!$ ,e,*!i
&en"!n e(*!$!n e(!+*(!n e(*n&!n"-*n&!n"!n
,+!n&!( eme(i),!!n &!n/!+!* )n&i,i '!in. O'e$ )!(en!i+* Di+!m! Re>!n" &$i. Di(e)+(!+ Li+!n"
e(+*"!, me'!),!n!)!n em!n+!*!n !+!,
e()em!n"!n im'emen+!,i (,e, eme(i),!!n
+e(m!,*) men!m*n" &!n mene'e,!i)!n m!,!'!$
!n" +im*' ,e(+! me'!)*)!n enem*(n!!n !n"
&ie('*)!n ,e,*!i &en"!n e()em!n"!n &!n
)e*+*$!n.
$ugas dan 'ungsi )itama "e#bang
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Pe&m!n M!n!3emen Peme(i),!!nG'-,!(i*m
GL)SARIUM
A
AKNK(&in!+(
#eader
# T(+!m! AKN !n" &i+*n3*) ,e!"!i )(&in!+( eme(i),!!n 'in+!, AKN ,e,*!i &en"!n )ei3!)!n &!n
,+(!+e"i +em! eme(i),!!n !n" &i+e+!)!n 'e$ B!&!n.
A)*(!+ # Ke+e!+!n *)+i !n" &i"*n!)!n &!'!m eme(i),!!n.
At cost # Pe(+!n""*n"3!%!!n en"e'*!(!n i!! e'!),!n!!n
,e,*!i &en"!n i!! !n" ,e,*n""*$n! e(&!,!()!n *)+i
en"e'*!(!n !n" !&!.
B
B!&!n # Se*+!n *n+*) BPK RI !+!* 3*"! ,e!"!i eme(i +*"!,
eme(i),!!n. B!&!n +e(&i(i &!(i Ke+*! !)i' Ke+*! &!n
An""+! BPK RI.
D
DEP # "ataase En+i+!, Peme(i),!!n6 me(*!)!n )*m*'!n&!+! +e()!i+ en+i+!, !n" men3!&i 3e) eme(i),!!n !n"
,ee'*mn! &i)en!' ,e!"!i D,i( In&*) i'!!$ DI.
E
En+i+!, # 1. S!+*!n !n" e(%*3*&6 %*3*&.
2. Ke,!+*!n *ni+.
H
@!(!!n
en*"!,!n
# Kein"in!n &!(i !n" meme(i +*"!, !+!* B!&!n +e($!&!
e'!),!n!!n +*"!, eme(i),!!n.
@!,i'
Peme(i),!!n
# P(&*) &!(i e'!),!n!!n +*"!, eme(i),!!n !n" +e(&i(i &!(i
KKP L@P &!n &)*men eme(i),!!n '!inn!.
KON SEP
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I
In,+!n,i
<e(+i)!'
# Pe(!n")!+ &!(i De!(+emen !+!* Lem!"! Peme(in+!$ Nn
De!(+emen !n" mem*n!i 'in")*n"!n )e(3! &i %i'!!$
!n" e(,!n")*+!n PP N. = +!$*n 1887 +en+!n" K(&in!,i
Ke"i!+!n In,+!n,i <e(+i)!' &i D!e(!$.
I@PS # I)$+i,!( @!,i' Peme(i),!!n Seme,+e(!n6 &)*men !n"
&i,*,*n !n" mem*!+ (in")!,!n men"en!i $!,i'
eme(i),!!n !n" ,i"nii)!n $!,i' em!n+!*!n e'!),!n!!n
+in&!) '!n3*+ $!,i' eme(i),!!n &!n $!,i' em!n+!*!n
ene'e,!i!n en"en!!n "!n+i )e(*"i!n ne"!(!/&!e(!$
&!'!m ,!+* ,eme,+e(.
%
Ke!&!!n )!$!( # Ke!&!!n &i '*!( )em!m*!n !+!* )e)*!,!!n m!n*,i!.
Ke(*"i!n
Ne"!(!/D!e(!$
# Be()*(!n"n! )e)!!!n Ne"!(!/&!e(!$ !n" &i,e!)!n
'e$ ,*!+* +in&!KON)SE P !n !n" me'!n""!(
$*)*m/)e'!'!i!n
,e,e(!n".
Ke+*! Tim # Pe(,ni' eme(i),! !n" e(+in&!) ,e!"!i )(&in!+(
eme(i),!!n &i '!!n"!n &!n e(+!n""*n" 3!%! )e!&!
en"en&!'i +e)ni, !+!, e'!),!n!!n eme(i),!!n &i
'!!n"!n.
KKP # Ke(+!, Ke(3! Peme(i),!!n6 5!+!+!n-5!+!+!n !n" &i*!+ &!n
&!+! !n" &i)*m*')!n 'e$ !*&i+( ,e5!(! ,i,+em!+i, !&!
,!!+ me'!),!)!n +*"!, eme(i),!!n m*'!i +!$! e(,i!!n
eme(i),!!n ,!m!i &en"!n +!$! )e,im*'!n !)$i(
em*!+!n '!(!n.
Kme+en # Kem!m*!n !n" 5*)* *n+*) me'!)*)!n +*"!,
!n" &ie(i)!n.
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M
M!+em!+i, # @!'-$!' !n" e()!i+!n &en"!n !n")! ,ee(+i en"$i+*n"!n
&!n ni'!i.
)
O3e)
Peme(i),!!n
# En+i+!,/in,+!n,i/,!+*!n )e(3!/)e"i!+!n !n" men3!&i ,!,!(!n
eme(i),!!n.
On Call # Pen*"!,!n eme(i),!!n +!m!$!n !n" &i'!)*)!n !+!,
e(min+!!n B!&!n !+!* i$!) '!in.
Oini # Pen&!!+ !n" &i)e'*!()!n eme(i),! +e($!&! '!(!n
)e*!n"!n en+i+!, !n" &ie(i),!.
P
Pe3!!+
*n",in!'
eme(i),!!n
# Pe'!),!n! *n",in!' eme(i),!!n !n" meme('e$
en*"!,!n &!(i PTP !n" e(+!n""*n" 3!%! me'!),!n!)!n
)e"i!+!n *n",i emKON SEP e(i),!!n.
Pe3!!+
,+(*)+*(!'
eme(i),!!n
# Pe3!!+ e'!),!n! *ni+ eme(i),! !n" meme('e$ )*!,!
&!(i PTP *n+*) men"e''! ,*me( &!! eme(i),!!n &!n
men3!min m*+* eme(i),!!n ,e,*!i &en"!n 'in")* %i'!!$
)e(3! eme(i),!!nn!.
P
Peme(i +*"!,
eme(i),!!n
# B!&!n !n" +e(&i(i &!(i Ke+*! !)i' Ke+*! &!n An""+! !+!*
e3!!+ !n" &ie(i)!n en*"!,!n ,e5!(! +e(+*'i, 'e$ B!&!n
!n" e(+!n""*n" 3!%! meme(i)!n !(!$ &!n en*"!,!n
eme(i),!!n )e!&! PSP &!n P?P ,e(+! mene(!$)!n
'!(!n $!,i' eme(i),!!n &!n ,*(!+ )e'*!( )e!&! 'em!"!
e(%!)i'!n &!n en+i+!, !n" &ie(i),!.
Pen!n""*n"
J!%!
# Pe(,ni' eme(i),! !n" e(+!n""*n" 3!%! !+!,
eme(i),!!n &!n !n" men!n&!+!n"!ni L@P.
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Pen"en&!'i
m*+*
# Pe(,ni' eme(i),! !n" e(+!n""*n" 3!%! mene+*3*i
&!n men!n&!+!n"!ni L!(!n @!,i' Peme(i),!!n L@P &!n
men3!min m*+* e'!),!n!!n eme(i),!!n !"!( ,e,*!i
&en"!n S+!n&!( Peme(i),!!n Ke*!n"!n Ne"!(! SPKN
Pe&m!n M!n!3emen Peme(i),!!n PMP &!n S+!n&!(
Peme('e$!n Ke!)in!n M*+* SPKM.
Pen"en&!'i
Te)ni,
# %upervisor, !i+* e(,ni' eme(i),! !n" e(+*"!,
men3!"! ,e5!(! +e)ni, $!,i' eme(i),!!n !n" &i'!)*)!n +im
eme(i),! &!n e(+!n""*n" 3!%! )e!&! en!n""*n" 3!%! eme(i),!!n.
Pemi'i)
Keen+in"!n
&%ta!eholders'
# Se,e(!n"/e(%!)i'!n !n" memi'i)i $!) *n+*) menen+*)!n
m!,! &e!n en+i+!, !+!* 'em!"! !n" &imi'i)i.
Pe(!n")!+
'*n!)
# Pe+*n3*) +e(+*'i, !KOn
N SEP" &!!+ e(*! !n+!(! '!in 3*)'!)
3*)ni, POS Pe&m!n !n" &ie("*n!)!n ,e!"!i &!,!(
&!'!m
men3!'!n)!n ,*!+* (,e, &!n/!+!* )e"i!+!n
Pe(+em*!n
!%!'
# Km*ni)!,i ,ee'*m &i'!),!n!)!nn! eme(i),!!n &i
'!!n"!n !n+!(! imin!n en+i+!, !n" &ie(i),! &en"!n +im
eme(i),!
Pe(+em*!n
!)$i(
# Km*ni)!,i !n+!(! imin!n en+i+!, !n" &ie(i),!
&en"!n +im eme(i),! ,e+e'!$ &i'!),!n!)!nn!
eme(i),!!n &i '!!n"!n !n" i!,!n! &i,e(!$)!n *'! TP
&!'!m e(+em*!n ini.
PKP # P("(!m Ke(3! Pe((!n"!n6 me(*!)!n !')!,i )e"i!+!n
eme(i),!!n !n" !)!n &i'!),!n!)!n e(&!,!()!n P("(!m
Peme(i),!!n.
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P(,e&*( # 1. T!$! )e"i!+!n *n+*) mene'e,!i)!n ,*!+* !)+i>i+!,.
2. L!n")!$ '!n")!$ !n" ,e5!(! !,+i &!'!m meme5!$)!n
,*!+* m!,!'!$.
P("(!m
Peme(i),!!n
# L!n")!$ eme(i),!!n &i '!!n"!n !n" $!(*, &i '!),!n!)!n
'e$ +im eme(i),!.
R
Ren5!n! A),i # Me(*!)!n !),i !n" !)!n &i'!),!n!)!n 'e$ en+i+!, !n"
&ie(i),! e(&!,!()!n (e)men&!,i BPK !n" +e(m*!+ &!'!m
L@P.
RKP # Ren5!n! Ke(3! Peme(i),!!n6 &)*men !n" mem*!+
(en5!n! eme(i),!!n !n" me'i*+i *(*+!n en"e'm)!n
+em! eme(i),!!n %!)+* )e*+*$!n eme(i),! !n""!(!n
&!n in(!,+(*)+*( '!inn!.
S
SPKN # S+!n&!( Peme(i),!!n Ke*!n"!n Ne"!(!6 ,+!n&!(
eme(i),!!n !n" men3!&i !5*!n &!'!m e'!),!n!!n
eme(i),!!n )e*!n"!n ne"!(!.
S+!n&!( # 1. U)*(!n +e(+en+* !n" &i!)!i ,e!"!i !+)!n !+!*
*)*(!n !)*.
2. Se,*!+* !n" &i!n""! +e+! ni'!in! ,e$in""! &!!+
&i!)!i ,e!"!i *)*(!n ni'!i $!("!.
S*(!+ )e'*!( # S*(!+ en"!n+!( L@P !n" !)!n &i,!m!i)!n )e!&!
e(%!)i'!n en+i+!, !n" &ie(i),! &!n i$!) '!in !n"
mene(im! L@P.
KON SEP
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S*(!+ Pe(in+!$Pe(en5!n!!nPeme(i),!!n
# S*(!+ e(in+!$ !n" &i)e'*!()!n *n+*) memen+*) +im
e(,i!!n eme(i),!!n !n" e(+*"!, men*,*n P2
*n+*) )e*+*$!n in+e(n &!'!m (!n")! meme(,i!)!n
("(!m eme(i),!!n.
S*(!+ +*"!, # S*(!+ en*"!,!n )e!&! eme(i),! *n+*) me'!)*)!n
)e"i!+!n eme(i),!!n !&! ,*!+* en+i+!, &!n &!'!m %!)+*
+e(+en+*.
T
Tem*!n
eme(i),!!n
# In&i)!,i e(m!,!'!$!n !n" &i+em*i &i &!'!m eme(i),!!n
&i '!!n"!n.
Tim Peme(i),! # Te(&i(i &!(i en!n""*n" 3!%! en"en&!'i +e)ni, )e+*! +im
&!n !n""+! +im.
KON SE P
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