Despite the complexity of its implementation, the ideal type approach was commonly used. Badan Pemeriksa Keuangan (BPK) as Supreme audit institution (SAI) in Indonesia developing performance audit by learning ideal types from other SAIs such as from United States or Australia. This paper discussed the opportunity of performance audit development in Indonesia by learning from the regional context in ASEAN. Performance auditing practices were developing by the SAIs to help the government provide performance accountability to the stakeholders. This paper showed that BPK learned from other members of ASEAN Organization of Supreme Audit Institutions (ASEANSAI) members in the development of performance audit. This paper described the contextual awareness of audit by using water management audit as a case study. It concluded that lessons learned from similar context countries are easier to implement than an ideal type because the context was considered applicable.
|Publication status||Published - 2018|
|Event||The Sixth International Conference on Advancement ofDevelopment Administration 2017â€” Social Sciences and Interdisciplinary Studies (The 6th ICADA 2017â€”SSIS) - TH, Bangkok, Thailand|
Duration: 1 Jan 2018 → …
|Conference||The Sixth International Conference on Advancement ofDevelopment Administration 2017â€” Social Sciences and Interdisciplinary Studies (The 6th ICADA 2017â€”SSIS)|
|Period||1/01/18 → …|
- Performance audit, regional context, awareness, ASEANSAI