Trust and close cooperation

Meeting at NIK

The Supreme Audit Office of Poland and the Audit Board of the Republic of Indonesia cooperate, among others, to fight corruption and embezzlement of public money. In 2013 the Indonesian parliament endorsed NIK as the auditor of BPK. Recently, NIK together with the SAIs of Estonia and Norway, have conducted another peer review. The project encompassed a vast subject matter, as BPK is one of the largest SAIs, next to SAI of China and India.

Participants of the meeting also discussed internal control standards. NIK chairs the INTOSAI Subcommittee on Internal Control Standards. Legal aspects of audit support were discussed too, i.e. how should the auditors act in case of obstacles from the audited entities, for instance when they do not want to provide testimonies or enable access to documents.

Indonesian delegation with representatives of NIK

Indonesian BPK chairs the INTOSAI Working Group on Environmental Auditing. This opens another scope of mutual cooperation and experience exchange, as in 2020 NIK will overtake chairmanship of a corresponding EUROSAI working group. Environmental protection was discussed at the meeting of the Indonesian delegation with NIK employees in the NIK Regional Branch in Kraków. The Branch participated in the air quality audit and is now preparing to the audit on the recycling of plastic waste. BPK is working on a similar audit in Indonesia.

Indonesia is the fourth most populated country in the world, located on 17 thousand islands, in three time zones. The Audit Board employs 6 thousand persons. BPK and NIK started to closely cooperate in 2008, when the cooperation agreement was signed. Since then several joint seminars and trainings were organised, regarding fight with corruption, communication policy, ethics and parallel audits The meetings also concerned audits of funds allocated to eradicate results of disasters, as well as cooperation with the parliament. In 2013-2014 NIK conducted a peer review at the Indonesian Board of Audit. The President of NIK presented the final report in the Indonesian parliament. Now the report of the peer review conducted by NIK, the Estonian and Norwegian SAIs at BPK is being finalised.

At the international scene, NIK and BPK cooperate within INTOSAI. NIK and the Audit Board of Indonesia cooperate in the following working groups:

  • Working Group on Environmental Auditing,
  • Working Group on IT Audit,
  • Working Group on the Fight Against Corruption and Money Laundering,
  • Working Group on Key National Indicators,
  • Working Group on Financial Modernization and Regulatory Reform,

as well as in the review team of the INTOSAI Code of Ethics (NIK chaired its works in 2014-2016).

Article informations

Date of creation:
12 July 2019 16:56
Date of publication:
11 July 2019 16:55
Published by:
Andrzej Gaładyk
Date of last change:
12 July 2019 16:56
Last modified by:
Andrzej Gaładyk
President of NIK, Krzysztof Kwiatkowski with Vice-Chairman of the Audit Board of the Republic of Indonesia (BPK), Barullah Akbar next to flag of the Republic of Indonesia and logo of Audit Board of the Republic of Indonesia

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