NATSEM Seminar Series

The Potential of External Audit of the Indonesian Public Sector

Tue 4 April 2017Dr Paul Nicoll / 11:00am-12:00pmSeminar Room 1, Building 24, University of Canberra


The seminar will explore the importance of external audit to the Indonesian public sector, including a comparison with external audit in Australia.

It will describe external audit’s significant current contribution, and how that contribution may be strengthened.

External audit has a critical role through serving both the executive and legislative arms of government. BPK’s implementation of that role will be examined through data on its relationship both with the Government and with DPR, the legislature.

External audit is a tool to reduce corruption, and the strengths and weaknesses of this tool will be described. Indonesia is decentralising government, which is why BPK has offices in each province, providing it with a special responsibility to contribute to the success of decentralisation policies. The seminar will look at some challenges to the role of external audit within a decentralised environment.

About the Speaker

From 1994-2014, Dr Paul Nicoll was an Executive Director within the Australian National Audit Office’s, ANAO’s, Performance Audit Service Group. Approximately 80 audit reports that he led were tabled in the Commonwealth Parliament.

Before joining the ANAO, he was the Secretary of the Australian Parliament’s Public Accounts Committee inquiry into the former Australian Audit Office. His report for the Committee led to major reforms in public sector auditing and financial management in Australia.

He has published many articles on audit and various aspects of government, such as governance and evaluation. His books – “Audit in a Democracy. The Australian Model of Public Sector Audit and its Application to Emerging Markets”, and, “Mewujudkan Pemerintahan Yang Baik dan Bersih: Pemeriksaan Kinerja di Indonesia” or “Creating Good and Clean Government: Performance Audit in Indonesia” - explored how elected legislatures may use public sector audit to hold executive government accountable for improved performance. The ANAO has assisted the Indonesian Board of Audit, BPK, with development of performance and financial statement auditing. Dr Nicoll managed that assistance and was based in Jakarta and worked with BPK’s Board and staff. There he addressed both the management and technical reforms necessary to strengthen performance auditing.

Dr Nicoll has a PhD from the University of California, Berkeley.

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