Information Technology and Modern Office Equipment Resources

6.3.4 Information Technology and Modern Office Equipment Resources

Communication, IT and modern office equipment resources are key for influencing the quality and communication of audit information, including the formatting, and timely publication and distribution of information reports, which in turn can influence stakeholders in following up BPK audit reports.

Before audit reform, BPK suffered from a lack of IT resources. Table 6.7 (below) shows the total number of BPK‘s computers, notebooks and laser printers in the period

1994-2003. The data indicates that before reform, BPK had very limited quantities of modern equipment. From2002, the number of notebooks and scanners improved gradually, including the quantity of personal computers and laser jet printers, which were increased doubled since the audit reform.

Moreover, during 2004-2006, after the expansion of BPK representative offices, the number of notebooks for every audit team, consisting of three to six auditors, increased significantly. Due to breakdown problems, the number of scanners in the central office and in the representative offices of Yogyakarta and Banjarmasin, decreased. This indicates that there was a lack of maintenance for office equipment at BPK.

Besides, as show in Table 6.8 (below), some of the new representative offices are still not suitably equipped with computers, scanners, notebooks and a local area network.BPK has continued to improve IT resources in every representative office by providing modern equipment, and personal computers and notebooks in every office based on auditing needs.

Table 6-7 Number of Computers, Notebooks and Printers at BPK Offices (1994-2003)

PC NB LJ SC 1 Central Office

0 66 487 n/a 121 n/a 495 320 127 NA 2 Medan RO

6 0 1 21 4 6 36 3 7 43 6 4 47 9 6 n/a 51 19 19 3 3 Palembang RO 0

0 0 0 0 0 6 2 2 6 2 2 17 10 6 n/a 46 23 19 3

4 Yogyakarta RO 11 0 1 20 7 6 33 8 19 39 6 27 31 3 27 1 61 33 36 4 5 Denpasar RO

0 0 0 0 0 0 7 1 5 7 2 5 20 10 10 1 38 22 15 3 Banjarmasin

6 RO 0 0 0 0 0 0 8 1 3 8 2 3 9 9 12 n/a 24 21 15 2 7 Makasar RO

11 0 1 22 3 2 33 9 15 33 9 14 35 16 17 n/a 35 17 17 3 The Total

750 455 248 18 Notes: RO = Representative Office; PC=Personal Computer; NB=Notebook; LJ=Laser Jet Printer; SC=Scanner; n/a = not available

Sources: Adapted from 1. BPK RI, BPK RI Dalam Angka (BPK Statistics) 2003, pp. 66-84 (BPK RI 2004). 2. BPK RI, BPK RI Dalam Angka (BPK Statistics) 2002, pp. 70-84 (BPK RI 2003). 3. BPK RI, BPK RI Dalam Angka (BPK Statistics) 2001, pp. 62-73 (BPK RI 2002). 4. BPK RI, BEPEKA Dalam Angka (BEPEKA Statistics) 1996/1997, pp. 81-91 (BPK RI 1997). 5. BPK RI, BEPEKA Dalam Angka (BEPEKA Statistics) 1995/1996, pp.84-96 (BPK RI 1996).

Table 6-8 Number of Personal Computers, Notebooks, Printers and Scanners (2004-2006)

No

BPK Offices

1 Central Office

541 201 14 2 Medan RO

51 24 19 3 58 34 19 3 64 38 22 3 3 Palembang RO

44 36 37 3 31 46 42 3 53 60 58 4 4 Jakarta RO

39 26 4 0 44 36 9 5 43 40 12 5 5 Yogyakarta RO

78 47 46 4 85 52 46 4 73 47 31 1 6 Denpasar RO

40 22 15 3 50 24 22 3 53 37 26 3 7 Banjarmasin RO

27 16 24 3 38 21 31 8 28 16 31 1 8 Makasar RO

39 20 20 3 71 43 23 3 46 37 31 3 9 Jayapura RO

24 10 5 0 24 11 10 0 29 33 15 0 10 Banda Aceh RO

0 0 0 0 10 20 1 0 15 25 1 0 11 Pekanbaru RO

0 0 0 0 10 16 0 0 25 25 21 1 12 Bandung RO

0 0 0 0 10 16 0 0 20 20 11 0 13 Surabaya RO

0 0 0 0 10 16 0 0 20 20 12 0 14 Pontianak RO

0 0 0 0 10 16 0 0 18 18 12 0 15 Manado RO

0 0 0 0 10 16 10 0 18 21 9 0 16 Samarinda RO

0 0 0 0 0 0 0 0 12 0 12 0 17 Palangkaraya RO

0 0 0 0 0 0 0 0 11 0 12 0 18 Kendari RO

0 0 0 0 0 0 0 0 0 0 0 0 Total Numbers

978 517 35 Notes: RO = representative office of BPK; PC=Personal Computer; NB=Notebook; LJ=Laser Jet Printer; SC=Scanner

Sources: Adapted from 1. BPK RI, BPK RI Dalam Angka (BPK Statistics) 2006, pp. 73-94 (BPK RI 2007b). 2. BPK RI, BPK RI Dalam Angka (BPK Statistics) 2005, pp. 73-83 (BPK RI 2006b). 3. BPK RI, BPK RI Dalam Angka (BPK Statistics) 2004, pp. 63-74 (BPK RI 2005b).

Due to its IT development, BPK opened a new Bureau of Information Technology in 2006 for managing its IT systems . The IT Bureau‘s roles include developing computer system applications and design program, and administering and maintaining the infrastructure of IT operations and other equipment. Moreover, the IT Bureau deals with the development of audit information systems, including improving hardware and software (such as: audit standards applications, applications for specific auditing, and applications for BPK administrative units).

Member IV of BPK (Interview B2) mentioned that BPK has reduced the problem of late submission of financial statements from regional governmentsby providing on-line- auditing system in 2008. This was done in cooperation with the Ministry of Internal Affairs and begun with the provision of IT equipment to 171 regional governments. An auditee from SOE, the National Electricity Company (Interview A3) argued that communication systems and IT help auditors and auditees in providing more detailed and prompt data and information. The development of IT and modern equipment also helps auditors to provide better formats in their audit reports.