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B. Reviu Pengendalian Intern atas Pelaporan Keuangan (PIPK) ........................ 57
1. Pendahuluan ................................................................................................. 57
2. Latar Belakang ............................................................................................... 59
3. Penerapan PIPK ............................................................................................. 63
4. Penilaian PIPK ............................................................................................... 65
5. Reviu PIPK ...................................................................................................... 70
C. Evaluasi Manajemen Risiko .............................................................................. 87
1. Pendahuluan ................................................................................................. 87
2. Penerapan Manajemen Risiko ..................................................................... 92
3. Evaluasi Manajemen Risiko .......................................................................... 94
Latihan Soal ............................................................................................................. 103
Daftar Referensi ....................................................................................................... 109
BAB IV REVIU LAPORAN KEUANGAN DAN KINERJA KEMENTERIAN/LEMBAGA .... 110
A. Reviu Laporan Keuangan K/L ........................................................................... 110
1. Gambaran Umum Reviu Laporan Keuangan .............................................. 110
2. Dasar Hukum ................................................................................................. 112
3. Definisi Reviu ................................................................................................. 113
4. Tujuan Reviu .................................................................................................. 113
5. Ruang Lingkup Reviu LKKL .......................................................................... 113
IAI WEB VERSION
6. Waktu Pelaksanaan Reviu ............................................................................. 114
7. Kompetensi dan Objektivitas Pereviu .......................................................... 115
8. Keyakinan Terbatas Hasil Reviu ................................................................... 117
9. Kertas Kerja Reviu.......................................................................................... 126
10. ........ Pelaporan Reviu ................................................................................... 126
11. ........ Tahapan Reviu ..................................................................................... 127
B. Telaah Laporan Keuangan ................................................................................ 137
1. Kelengkapan Laporan Keuangan ................................................................. 141
2. Kesesuaian Persamaan Dasar Akuntansi .................................................... 142
3. Saldo Awal Neraca Akrual (Migrasi) ............................................................. 144
4. Telaah per Komponen Laporan Keuangan ................................................. 146
C. Reviu Laporan Kinerja Instansi Pemerintah .................................................... 179
1. Gambaran Umum Reviu Laporan Kinerja Instansi Pemerintah ............... 179
2. Dasar Hukum ................................................................................................. 180
3. Definisi Reviu Laporan Kinerja .................................................................... 183
4. Tujuan Reviu Laporan Kinerja ...................................................................... 186
5. Tata Cara Reviu Laporan Kinerja .................................................................. 186
Latihan Soal ............................................................................................................. 190
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12/07/24 17.23
Modul CGAE Pusat Level 2 - Aja.indd 2
Modul CGAE Pusat Level 2 - Aja.indd 2 12/07/24 17.23
