THE POSITION OF THE INTERNAL AUDITOR ASSOCIATION OF INDONESIAN GOVERNMENT (AAIPI) IN THE INTERNAL SUPERVISION SYSTEM FOR THE GOVERNMENT INTERNAL SUPERVISORY APPARATUS (APIP) IN THE REGION (A STUDY OF PROVINCIAL INSPECTORATE OF NTB)

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Nursiwan Yudistya Rahman, Kaharuddin,  Muh. Risnain

Abstract:

The organization of profession of auditor as mentioned in Article 52 section 3 and Article 53 section 3 was established on November 30, 2012 under the name of the Indonesian Government Internal Auditors Association (AAIPI), which has the statutes and bylaws, continuing from the contributions of each member. When performing audit, all auditors is guided by the rules issued by AAIPI both the code of ethics and audit standards, but the auditor’s definition issued by AAIPI is inconsistent with the definition contained in Government Regulation no. 60/2008. AAIPI as a professional organization for the auditor, also accommodate the position of government supervisor in it. AAIPI itself stands for the Indonesian Government Internal Auditors Association, not the supervisory association, although the duties and functions of the auditor also conduct supervision.

 

Keywords: auditor association,  AAIPI position in APIP

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