Sistem Pengawasan Berbasis

Sistem Pengendalian Manajemen

Pemahaman Tata kelola dan Risiko
 Tahapan Merancang Sistem Pengawasan Berbasis Sistem
Pengendalian Manajemen

 Pemahaman lingkungan organisasi pemerintahan

 Pemahaman siklus pengelolaan : Perencanaan Strategis , Perencanaan Program – Kegiatan – Penganggaran –
Pelaksanaan kegiatan – Monitoring – Evaluasi – Pelaporan ( Akuntabilitas.
 Sistem Pengawasan berbasis Pengendalian Manajemen didesign untuk keseluruhan proses tata kelola
( Governance ) dengan memperhatian Risiko
 Proses pengawasan strategis / kebijakan - pengelolaan - akuntabiltas.
 Management Control System ( Sistem Pengendalian
Manajemen )

Management controls ... are the framework of the organisation -- all the plans,
policies, procedures and practices needed for employees to achieve the entity’s
objectives.
 Management controls can be viewed as having two aspects:
-- the management information systems required by management to steer the work of the
organisation, to monitor the progress and quality of operations, and to evaluate the results and performance of
the organisation;

 -- the policies, systems, procedures, authority delegations, etc., that are built into the organisation’s processes
to provide reasonable assurance that management’s objectives are being achieved.
General Standard by INTOSAI

The general standards proposed by INTOSAI are as follows:

 -- Management control structures are to provide reasonable assurance that the general objectives will be
accomplished.
["Reasonable assurance" means that the cost of management controls should not exceed the benefits derived.]
 TONE AT THE TOP
 -- Managers and employees are to maintain and demonstrate a positive and supportive attitude toward
management controls at all times. [This points to the fact that the commitment of the most senior managers
to setting the appropriate "tone at the top" is crucial to achieving this objective.]
 -- Specific control objectives are to be identified or developed for each ministry/department/agency activity
and are to be appropriate, comprehensive, reasonable, and integrated into the overall organisational
objectives.
[To develop specific control objectives, INTOSAI recommends that organisations group operations into those
that are "regularly recurring" and then categorise these groupings into management activities, programme (or
operational) activities, financial activities (budgets, flow of funds, assets and liabilities, and other financial
information), and administrative activities (support functions such as library services, mail processing and
delivery, printing, and procurement).]
 -- Managers are to continually monitor their operations and take prompt, responsive action on all findings of
irregular, uneconomical, inefficient, and ineffective operations.

[Monitoring includes addressing issues raised by audit findings and recommendations reported by internal and
external auditors in order to determine what corrective actions are needed.]
How The Application

STUDI KASUS ;
Perencanaan dan pengelolaan program dan kegiatan penanganan Stunting
 Pemahaman kebijakan , program , kegiatan , pelaksanaan , akuntabilitas penangan Stunting di KL , Pemda
dan stakeholders terkait.
 Identifikasi Management Controll System di entitas yang dianalisis, analisa strength and weakness nya.
 How the strategy to controll based on Risk
Terima Kasih