Term of References
Position: Consultant for Reviewing Audit Applications and Developing Recommendations for the Inspectorate General of the Ministry of Education and Culture
Languages Required: English and Bahasa
Duration of Contract: February – April 2019
Working Period: 30 days
Operational Context
The Government of Indonesia (GOI) has made a commitment to enhance the use of information technology for the civil service by developing an e-government system. The President of the Republic of Indonesia, Joko Widodo, stated that an integrated online system for central and local government budgeting, procurement, purchasing, auditing, and taxation could strengthen monitoring and improve government accountability. By adopting e-government, the GOI aims to create a more efficient government and develop a more transparent workflow. E-government systems are also believed to reduce corruption practices. Based on the Presidential Instruction No. 3/2003 on the policy and national strategy on developing e-government, the President instructed all ministries or institutions to start developing an e-government system.
Following the President’s instruction, the Ministry of Education and Culture also formulated an e-government policy under the Minister of National Education’s Regulation No. 38 Year 2008 which is later renewed as the Minister of Education and Culture’s Regulation No. 99 Year 2013 on Information and Communication Technology Management. Aligned with this, the Inspectorate General (IG) of the Ministry of Education and Culture adopted certain information and communication technologies to conduct oversight activities, such as audits, which require extensive processes for the planning, execution, and preparation of final audit reports. This process requires significant investments of time and financial resources because the auditors need to physically visit the locations of their auditees.
The IG of the Ministry of Education and Culture has developed 3 applications which have been spread out in several working units within the IG which are: Assignment Letter Application (Aplikasi Surat Tugas), SIMAP (Educational Audit Management Information System), SIMONTILA (Final Report of the IG’s Supervision Inventory). The presence of e-government, in this context, e-audit applications is to assist the work of auditors to be more time-efficient. Nonetheless, those applications are mostly ineffective in the implementation practice. Two prominent factors that affect the effectiveness of audit applications usage are infrastructure readiness and human resources within the IG. Infrastructure readiness is closely related to the performance of each audit application and the developed applications which are not integrated to each other causing ineffectiveness. For instance, a group of IG’s officials in a recent discussion also opined that SIMONTILA would be easier to use if it is integrated with the relevant audit applications such as SIMAP.
To that point, the IG is willing to examine these 3 separate applications in order to identify their functions, strengths, and shortcomings and later decide to have one integrated audit applications that encompass all audit process needs such as systematic audit planning, audit implementation, audit evidence collection, audit report preparation, tracking of follow-up on audit recommendations, and a database that collect all submitted audit reports.. The goal of USAID CEGAH supporting this review is to provide examination of the IG’s current applications and give a recommendation for one effective and efficient integrated audit application. This efficiency will support IG to reduce cost on IT maintenance. Rather than having three audit applications, one integrated covering all functions will contribute to cost-efficiency. Moreover, one integrated application is expected to give effectiveness which is to simplify the workflow of auditors in doing audit and for further development, the IG can focus on developing one application only.
Overall Purpose
USAID CEGAH will seek to achieve the following objective and outcome:
Objective: To review three audit applications of the IG of the Ministry of Education and Culture and to provide recommendations for their integration and further development for a more effective e-audit application.
Outcome: The IG of the Ministry of Education and Culture will accept technical recommendations to integrate the existing e-audit applications into a platform that encompasses planning, execution, follow-up, and report collections.
Scope of Work
15 days:
- Learn the IG of the Ministry of Education and Culture’s practices, policies, regulations, vision, mission and plan of utilization and development of IT applications for audit work or e-audit applications. (2 days)
- Review the IG of Ministry of Education and Culture’s practices, policies, and plan of IT applications for audit work or e-audit applications. (2 days)
- Review the existing applications versus the integrated application using cost and benefit analysis. (2 days)
- Interview and discuss with the IG of the Ministry of Education and Culture as well as other related units within the Ministry on practices, policies and plan of IT application for audit work or e-audit applications. (5 days)
- Develop the draft of assessment result encompassing the current IG of Ministry of Education and Culture’s practices, policies, and plan of IT applications for audit work or e-audit applications as well as a cost and benefit analysis for having separate versus integrated applications and initial recommendation report for further development plan. (3 days)
- Present assessment results or findings encompassing the current IG of Ministry of Education and Culture’s practices, policies, and plan of IT applications for audit work or e-audit applications as well as a cost and benefit analysis for having separate versus integrated applications and initial recommendation for the future development plan. (1 day)
15 days:
- Submit the final assessment of the current IG of Ministry of Education and Culture’s practices, policies, and plan of IT applications for audit work or e-audit applications and initial recommendation report for further development plan to the IG of the Ministry of Education and Culture.
- Develop the draft of recommendation report on the future development plan of IT applications for audit work or e-audit applications. (9 days)
- Present the draft of recommendation report to the IG of the Ministry of Education and Culture on the future development plan of IT applications for audit work or e-audit applications. (1 day)
- Develop the final recommendation report based on inputs from the IG on the future development plan of IT applications for audit work or e-audit applications. (5 days)
- Submit the final recommendation report to the IG of the Ministry of Education and Culture.
Direct Beneficiaries:
The Inspectorate General of the Ministry of Education and Culture.
Focus Area
This contract will be focused at the national level
Deliverables
- Workplan of consultancy work;
- Accepted final assessment results encompassing the current IG of Ministry of Education and Culture’s practices, policies, and plan of IT applications for audit work or e-audit applications as well as a cost and benefit analysis for having separate versus integrated applications and initial recommendation report for further development plan by the IG of the Ministry of Education and Culture and USAID CEGAH;
- Draft of recommendation report on the future development plan of IT applications for audit work or e-audit applications;
- Accepted final recommendation report on
- the future development plan of IT applications for audit work or e-audit applications by the IG of the Ministry of Education and Culture and USAID CEGAH.
MSI is an EEO/AA/ADA Veterans Employer
