STRATEGIC PLANNING IN STATE FINANCIAL AUDITS

Abstract

This paper aims to determine the Indonesia Supreme Audit Institution (BPK) strategic planning
process which is authorized to carry out audits of governance and state financial responsibility.
Through input process output approach, this paper also introduces a strategic thinking framework
in strategic audit planning design. The input consists of the basic values of the BPK and the
relationship model for management, organization and administration. NPG, SWOT and audit
standards compliance are the process approaches used. The resulting output is a quality audit or
good strategic planning which ultimately results in the achievement of the accountability
organization maturity model and the impact on the achievement of the goals of the state.