In 2008, the Audit Board of the Republic of Indonesia and the NIK signed a Memorandum of Understanding whose main objective is to strengthen, promote and develop cooperation in the area of public sector auditing. Therefore, the NIK organised a bilateral seminar that became a platform for exchanging knowledge and experience between the two institutions. Before the seminar was organised, the two SAIs agreed on the topics that they found most interesting. These were environmental auditing and public debt auditing.
Environment
The first part of the seminar was dedicated to environmental issues. The representatives of the NIK participating in the seminar presented the findings of several environmental audits carried out in Poland. These comprised reports related to the implementation of the climate convention, the functioning of the state environmental monitoring, the national programme for municipal waste water treatment and the activities of public services with regard to equipment disposal.
The visitors from the SAI of Indonesia, in turn, discussed problems related to climate change. The SAI of Indonesia has conducted several audits in this area within the last few years. The conclusions of these audits were the following: the enforcement of the law limiting the impact of humans on climate change must be improved, as well as cooperation among individual institutions in the area.
Public debt
The other part of the seminar was dedicated to national factors related to public debt auditing. The representatives of the two SAIs presented the structure and volume of the public debt in their countries and how it had developed over the years. The main topic of their presentations were the special requirements that public debt management audits must meet. Mutual exchange of experience in this field is aimed at improving public sector audit methodologies in the two countries.
