My job as an Auditor in Setjen BK DPR RI is to evaluate public funds and to ensure that these funds

were used appropriately. Public internal auditors audit the financial records of government agencies and check
if they comply with financial standards. Meanwhile, public external auditors ( BPK) check the activities of the
recipient of the government funds to ensure that the public money was spent according to established
governing allocation and they give the opinion according to the financial report of the government institution.
Any discrepancies that these auditors find can result in civil or criminal consequences. The need for auditors to
be unbiased and have no vested interest in the organisation they are auditing becomes clear here.

Types of auditors

There are a number of auditors who play an important role in the government accountability
process:

 Internal audit units within government agencies, who report to some level of management
within the agency

 Independent executive or legislative auditors, who have the statutory or constitutional

authority to audit a government’s financial statements, departments, programs, functions,
or activities

 Government auditors from other levels of government, who may audit to see that
program funds are spent appropriately

 Government auditors who conduct audits of government grants or contracts given to

private- sector organizations

 Government auditors doing audits of private-sector individuals or organizations to

determine compliance with laws, rules, or regulations.

 Private auditors hired by government managers to report on the financial statements or

some other aspect of a program or function

From that description and type of auditor , my job desc is same as Internal Audit, we as organization has
the parent institution called BPKP as our guidance and give direction of mandatory rules according to
code ethics and how we do audit activities, we also accompany BPK as external auditor to help in audit
our organization.

We have activities such as audit , review , supervision, and another consulting activities, that from the
three type of activities have different roles.