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Extended abstract
E-LEARNING AS A MEAN TO
IMPROVE THE CERTIFICATION TRAINING PROGRAM
FOR GOVERNMENT INTERNAL AUDITOR CANDIDATES
Evan Evianto
Introduction
The role of internal auditors in the agency of the government internal audit
unit is related to the application of the principle of accountability in the government
environment. So that with the role of the government internal auditor can support
good governance in all government agencies in Indonesia. The professionalism
and competence of government internal auditors is a prerequisite that must be met
by personil that carry out internal audit functions in government agencies.
Therefore, one of the government policies in providing internal auditors for
government agency through certification training program.
As part of competencies, professionalism and career development program
conforms with the State Apparatus Ministerial Regulation Number 220/2008
requires that government internal auditors must go through certification training
program in running careers. Every level in the government internal auditor position
is required to go through certification training program from the entry level and the
next level. Certification training program carried out by the BPKP covers all
candidate auditors in all ministries, institutions and local governments. This caused
the number of certification training participants to be very numerous and as a
result the queue of trainees became very long and finally their career opportunities
became hampered.
Certification training program for candidate of government internal auditors in
the conventional way (class room) often faces limited space available at the
training venue. This conditition causes the process of fulfilling the number of
certified government auditors to be slower. Since 2014, the BPKP as a advisory
institution in career and competencies for government internal auditors has carried
out training for candidate internal auditors (entry level) using the blended learning
method. In blended learning method the training process is carried out through
online learning and class rooms. By blended learning method, the government
internal auditor certification training can be shortened because some of it has been
implemented in e-learning which certainly does not require more classes and
training facilities.
Since many study about comparing classroom lessons with electronic
distance learning lessons reported that no major differences exist in learning
between the two styles of presentation. Selim (2014) revealed e-learning method
provides faster learning at reduced costs, increased access to learning materials,
and accountability for all participants in the learning process. The aim of this paper
is to analyze the survey results of critical succes factors (CSFs) for the
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International Seminar of Widyaiswara, Pandeglang - Banten, February, 25th – 28th, 2019
Evianto, E-Learning As A Mean to Improve te Certification Training…
Method
There are five factors analyzed including the Implementation of e-Learning
Training, e-Learning Training Materials, Online Lecturers / Instructors, e-Learning
Infrastructure, and e-Learning Services that referred to Selim (2005). The data
used in identifying e-learning CSFs were obtained from survey result from 18
courses among 558 participants that located in moodles of learning management
system of BPKP. Respondents in this survey were certification training program
participants in training courses: Code of Ethics and internal Audit Standards,
Government Financial Management, Local Government Financial Management,
Internal Audit, Internal Audit Communication, and Governance, Risk, Control
(GRC).
The training course participant as respondents were asked to give their
opinion of e-learning courses and to estimate their practicality by answering 30 of
questions. All questions used a 5-point Likert-type scale of potential responses:
satisfied, very good, good, neutral and poor. The questions are divided into 5
groups of questions that consisted 10 questions for the Implementation of e-
Learning Training factor, 6 questions for e-Learning Training Materials, 6
questions for Online Lecturers/Instructors, 5 questions for e-Learning
Infrastructure, and 4 questions for e-Learning Services. In this paper the data will
then be analyzed using descriptive analysis techniques. The processed data is
then analyzed by describing the collected data including the average score
(mean).
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International Seminar of Widyaiswara, Pandeglang - Banten, February, 25th – 28th, 2019
Evianto, E-Learning As A Mean to Improve te Certification Training…
Answers
Group Mean
Poor Neutral Good Very Satisfied
Questions
(%) (%) (%) Good (%) (%)
Implementation of
1,72 7,58 37,55 37,22 15,93 3,58
e-Learning Training
e-Learning Training
1,16 5,68 35,87 38,62 18,67 3,68
Materials
Online Lecturers /
1,13 5,20 32,73 39,43 21,51 3,75
Instructors
e-Learning
1,15 7,20 35,59 38,17 17,89 3,64
Infrastructure
Conclusion
E-learning is a method that can be used as a solution in solving problems in
conventional training with many benefits. The study conclude that five critical
succes factors consist of implementation of e-Learning training, e-Learning
training materials, online lecturers/instructors, e-Learning infrastructure, and e-
Learning services have an important role in the success of e-learning process as
part of certification training program for prospective government internal auditors.
Therefore five CSFs must be designed adequately so that training and
achievement of learning objectives can be achieved properly.
References
Greene, H., and Marcham, C. L. 2019. Online vs Conventional Safety Training,
Professional Safety Journal, January 2019, pp. 26-31.
Selim, H. M. (2005). E-Learning Critical Success Factors: An Exploratory
Investigation of Student Perceptions. Information Resources Management
Association International Conference. Hershey, PA.: Idea Group Publishing.
Smith, S. P. (2017). Adult Learners Effective Training Methods, Professional
Safety Journal, December 2017, pp. 22-25.
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