Bagaimanakah menjadi auditor millenial yang handal di masa depan? Pandemi Covid-19 telah memberikan pelajaran penting bagi kita semua, termasuk para auditor. Auditor millenial dapat mengambil pelajaran penting dari Pandemi Covid-19 ini, terutama bagaimana mereka bisa berperan di masa depan agar tetap sustain keberadaannya. Materi ini disampaikan pada acara AuditZone di Poltek Keuangan STAN tanggal 15 Januari 2021. Semoga menginspirasi Anda semua.

1. Audit Zone:
Metamorfosis
Menuju Auditor
Millenial Handal
Chief of Digital Transformation BPKP
Jakarta, 15 Januari 2021
Rudy M. Harahap, PhD.

2. Bio
• Doctor of Philosophy (PhD), Auckland University of
Technology (AUT) New Zealand, 2018
• NZAID Awardee, New Zealand Ministry of Foreign Affairs
and Trade (MFAT), 2014-2018
• Anggota seumur hidup “Beta Gamma Sigma”, Amerika
Serikat, 2018
• Dewan Pengawas Ikatan Audit Sistem Informasi
Indonesia (IASII)
• Editor in chief BirokratMenulis.org
• Reviewer: (1) Qualitative Research in Accounting and
Management (International), (2) Jurnal Akuntansi dan
Keuangan Islam (Nasional)
• Part-time Lecturer: (1) Politeknik Keuangan Negara STAN,
(2) BINUS (Associate Faculty Member, JJA Lektor)
• Kepala Perwakilan BPKP Provinsi Jambi (Januari-Agustus
2020)

3. Pandemi Covid-19 dan Dampaknya
Kemiskinan
Kesehatan
Pendidikan
Perbankan
Ekspor
Pendapatan
Negara
Lapangan Kerja
COVID-19
• Penurunan kinerja perbankan
• Peningkatan NPL
Biaya kesehatan
individu dan
organisasi Meningkat
• Penduduk miskin
bertambah
• Kriminalitas meningkat
• Pembelajaran daring
• Kesulitan akses
• Lapangan kerja berkurang
• Pengangguran bertambah
• Pemotongan tunjangan kinerja
• Pendapatan negara berkurang
• Kesulitan pembiayaan
• Kinerja ekspor menurun
• Dunia usaha melambat

6. Peran Internal Audit Menghadapi Pandemi
Kemiskinan
Kesehatan
Pendidikan
Perbankan
Ekspor
Pendapatan
Negara
Lapangan Kerja
COVID-19
• Kebijakan mitigasi risiko
• Undang-Undang No. 2 Tahun 2020, Kebijakan Keuangan Negara
dan Stabilitas Sistem Keuangan
• Pasal 25 PP No. 23 Tahun 2020, pengawasan intern terhadap
program PEN
• Realokasi anggaran
kesehatan
• Pengadaan vaksinasi
• Bantuan Sembako
• Bantuan langsung tunai
• Integrasi bantuan sosial
• Subsidi Kuota
Internet
• Akses ke Perangkat
• Subsidi Upah
• Penyederhanaan investasi
• Realokasi Anggaran
• Pengetatan Pengeluaran
• Optimalisasi penerimaan negara
• Pemulihan Ekonomi Nasional
• Bantuan UMKM

7. AUDITOR ROLES IN COVID-19 PANDEMIC
Provide data-backed
insights to drive
decision-making
Look at emerging or
evolving risks that will
impact the organization’s
future state
Investigate
an agile
approach
Keep audits on track
with technology
https://www.wegalvanize.com/
• Audit interviews and
meetings through
secure video
conferencing
• Live video feeds of
client inventory
locations
• Providing COVID-19
updates to the board
• Revising the business
continuity plan
• Evaluating third-party
relationships
• Health and safety
• New processes
• Social engineering
• Phishing e-mails
• Auditing entirely remotely
• Iterative planning
• Speed and efficiency
• Self-organizing and cross-
functional

8. Nomor 4 Tahun 2020 19
GOVERNANCE VANTAGE POINT
INTEGRASI
SISTEM TUNJANGAN SOSIAL
Untuk Negara Kesejahteraan Indonesia
Rudy M. Harahap, PhD
Kepala Pusat Informasi Pengawasan (Pusinfowas) BPKP
P
andemi Covid-19 telah memantik
pemerintah untuk mengucurkan
beragam tunjangan sosial ekstra (social
benefit). Jika dikelola dengan baik,
beragam tunjangan sosial ini akan membuka
peluang Indonesia menjadi ‘negara kesejahteraan’
atau welfare state, yaitu negara yang dengan
sukarela memberikan anggaran besar untuk
kepentingan tunjangan sosial rakyatnya. Negara
kesejahteraan ini bisa menciptakan
keadilan ekonomi dan sosial, serta
menjaga martabat (dignity) rakyat, di
mana rakyat tidak harus mengemis
di jalanan dalam situasi krisis
(World Atlas, 2020).
Pada dasarnya, praktik dalam
konsep negara kesejahteraan
Foto
BPKP KEPRI

11. The Millennial generation is now firmly
embedded in the workplace, including in
internal audit and compliance
departments. A recent Deloitte survey
predicts that Millennials will make up 75% of
the global workforce in the next 10 years,
which includes our audit staff.
Management need to blend the realities of
the work with the sociable, optimistic,
collaborative, tech savvy, and achievement
oriented millennial staff.
The Millennial Generation

12. Common Characteristics of Millenials
Kelebihan:
● Generasi transisi
● Tidak ragu dalam berpendapat
● Toleransi lebih tinggi terhadap
perbedaan
● Lebih kreatif memanfaatkan
internet
● Sikap optimis

13. Kekurangan:
• Think practically (tidak terlalu suka
dikekang dengan peraturan)
• Komunikasi kurang (lebih senang yang serba
online dibanding bersosialisasi)
• Tidak kuat menghadapi tekanan (ingin serba
instan dan kurang sabar menghadapi
tekanan)
• Terlalu mengejar ketenaran dan kekayaan.
• Tidak bisa lepas dari dunia online
• Sikap suka bermain dan bereksplorasi
• Kurang pengalaman dan kurang dewasa
Common Characteristics of Millenials

14. What Millenial Auditors
Need to Do Now ?
Live Video Feeds, Live
streaming/Drone, CACM
Remote Audit
Data Analytics and
Artificial Intelligence
Data Collecting, Data Cleansing,
Data Warehousing, Data Analytics
Agile Audit Approach
Audit Based on Technology,
Transforming Business Process
01
02
03

15. What is a Remote Audit?
A remote audit, also known as virtual audit, is the method
of conducting an audit remotely, using electronic
methods such as video conferencing, email and
telephone to obtain audit evidence, just like you would
during an on-site audit.

16. Implementation of Remote Audits
Live
streaming/Drone
Teleconference
Media
CACM
Media for the process
of auditing interviews
and field
observations
The auditor and client
team agreed on the
selected
teleconference media
Continuous Auditing
and Continuous
Monitoring

17. Data Analytics and Artificial Intelligence
Data Collection
Data collection is the process of gathering
and measuring information on variables of
interest, in an established systematic
fashion that enables one to answer stated
research questions, test hypotheses, and
evaluate outcomes.
Data Cleansing
Data cleansing or data cleaning is the process of detecting
and correcting (or removing) corrupt or inaccurate
records from a record set, table, or database and refers
to identifying incomplete, incorrect, inaccurate or
irrelevant parts of the data and then replacing,
modifying, or deleting the dirty or coarse data.
Data Warehousing
Data warehouse (DW or DWH), also
known as an enterprise data
warehouse (EDW), is a system used
for reporting and data analysis, and
is considered a core component of
business intelligence
Data Analytic
Data analysis is a process of
inspecting, cleansing, transforming,
and modeling data with the goal of
discovering useful information,
informing conclusions, and
supporting decision-making.
01
03 04
02

18. Agile Audit Approach
The act of radically
changing the series of
actions required to
meet a specific
business goal.
Technology is changing
the way business is
conducted and data is
analyzed.
Transforming
Business Process
Audit Based on
Technology
01 02

19. Auditors of the Future
The capability and competence
requirements of auditors in today's
complex global business environment :
1. IT Literate
2. Highly Passionate
3. Smart
4. Data Literate
5. Audit Competency
6. Fast Learner

20. ● Blendid tim menggabungkan tim internal auditor dari
kelompok senior auditor dengan kelompok milenial
sebagai langkah strategis transfer knowledge
● Kurikulum khusus untuk generasi milenial yang dapat
menjembatani
Mempercepat Metamorfosis Auditor
Millenial Yang Handal

21. Layanan-Layanan Assurance BPKP
SPIP | Kapabilitas APIP | MR
| PIBR | FRM | FRA | Kerja
Sama dengan APH |
Penguatan Pedoman
KPI Development | KPI
Alignment | Evaluasi
Kinerja Program | Digital
Transformation
Retrainning SDM 4.0 | Komunikasi Visi Misi Strategi | Informal
Development Approaches
Manusia dan Budaya
Sinkronisasi visi misi |
Masyarakat Pembelajar
Anti Korupsi | Pengendalian
Kolektif
Dialog Risiko dan Kinerja |
FGDs Pengendalian |
Coffee Morning | Strategic
Risk Dialogue
Strategi,
Program, dan
Kegiatan
Organisasi
Organisasi publik
yang akuntabel dan berkinerja tinggi
Sistem Pengendalian
Interaktif Berbasis
Strategic Uncertainty
Sistem Keyakinan
Berbasis Nilai-Nilai
Sistem Pagar Batas
Berbasis Risiko
Sistem
Pengendalian
Diagnostik Berbasis
KPI
INPUT PROSES OUTPUT OUTCOME

22. Terima Kasih

23. Source Articles
1. https://katigaku.top/2020/06/23/remote-audit/
2. https://www.quality.org/knowledge/evolution-remote-
audits#:~:text=A%20remote%20audit%2C%20also%20known,during%20an%20on%2Dsite%20audit.
3. https://committee.iso.org/files/live/sites/tc176/files/documents/ISO%209001%20Auditing%20Practices%20Group%2
0docs/Auditing%20General/APG-Remote_Audits.pdf
4. https://ori.hhs.gov/education/products/n_illinois_u/datamanagement/dctopic.html#:~:text=Data%20collection%20is
%20the%20process,test%20hypotheses%2C%20and%20evaluate%20outcomes.
5. https://en.wikipedia.org/wiki/Data_cleansing
6. https://en.wikipedia.org/wiki/Data_warehouse
7. https://en.wikipedia.org/wiki/Data_analysis
8. https://www.icaew.com/-/media/corporate/files/middle-east-hub/understanding-the-impact-of-technology-in-audit-
and-finance.ashx
9. https://whatis.techtarget.com/definition/business-process-transformation
10. Managing The Millennial Auditor - Summarychapters.theiia.org
11. https://www.studilmu.com/blogs/details/5-karakter-buruk-generasi-milenial-yang-diperlukan-dalam-bisnis
12. https://www.idntimes.com/life/inspiration/rijalu-ahimsa/kelebihan-yang-dimiliki-millennial-untuk-membangun-
indonesia-smartfren-c1c2/5