Penghitungan Kerugian Negara.pptx

Penghitungan Kerugian Negara.pptx - PENGHITUNGAN KERUGIAN...

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PENGHITUNGAN KERUGIAN NEGARA Hery Subowo, SE, AK, MPM, CA, CIA, CFE
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Agenda Tujuan dan Lingkup Pedoman Gambaran Umum Tahapan PKN 2
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Tujuan dan Lingkup Pedoman Tujuan Memberikan pedoman kepada pemeriksa Menyamakan pemahaman Mengefektifkan pelaksaan pemeriksaan investigatif Lingkup Pemeriksaan Investigatif guna mengungkap kerugian negara Pemeriksaan investigatif yang bersifat reaktif 3
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Gambaran umum 4
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Gambaran Umum Tujuan PKN untuk menentukan ada/tidaknya indikasi kerugian negara, termasuk menghitung nilai kerugian yang terjadi PKN dilaksanakan berdasarkan permintaan instansi yang berwenang PKN dilaksanakan menggunakan metodologi pemeriksaan investigatif 5
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Gambaran umum 6
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Tahapan pkn 7 1. Memahami konstruksi kasus & bukti yang diperoleh dari instansi berwenang 2. Menganalisis kasus 3. Menyimpulkan hasil diskusi dan analisis PRAPERENCANAAN PERENCANAAN PEMERIKSAAN 4. Menyusun petunjuk pemeriksaan 5. Mendalami konstruksi kasus 6. Menganalisis dan mengevaluasi bukti 7. Meminta tambahan bukti 8. Menyusun konsep simpulan 9. Mendiskusikan konsep simpulan PELAKSANAAN PEMERIKSAAN PELAPORAN PEMERIKSAAN 10. Menyusun konsep hasil pemeriksaan 11. Finalisasi LHP
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Praperencanaan PKN 8
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tujuan Dilakukan jika terdapat predikasi yang memadai
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