DECISION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
No. KEP-33/BC/1997

CONCERNING
AUDITING STANDARD IN THE AREAS OF CUSTOMS AND EXCISE AFFAIRS

DIRECTOR GENERAL OF CUSTOMS AND EXCISE,

Considering:

• a. that in accordance with Law No. 10/1995 on Customs Affairs (Statute Book of 1995 No. 75, Supplement to Statute Book No. 3612) and Law - No. 11/1995 on Excise Affairs (Statute Book of 1995 No. 76, Supplementary Gazette No. 3613) Director General of Customs and Excise is authorized to conduct audit in the areas of Customs and Excise Affairs;
• b. that in order to conduct audit in the Areas of Customs and Excise Affairs, it is necessary to make an Auditing Standard that is a benchmark of quality of implementation of action and general guidelines for auditor in conducting the audit.

In view of:

• a. Law No. 10/1995 on Customs Affairs;
• b. Law No. 11/1995 on Excise Affairs;
• c. Government Regulation No. 21/1996 dated April 2, on Taking Actions in the Area of Customs Affairs;
• d. Government Regulation No. 23 dated April 2, 1996 on Taking Actions in the Area of Excise;
• e. Decree of the Minister of Finance No. 321/KMK.05/1996 dated May 1, 1996 on the Implementation of Audit in the area of Excise;
• f. Decree of the Minister of Finance No. 489/KMK.05/1996 dated July 31, 1996 on the Implementation of Audit in the area of Customs Affairs.

DECIDES:

To Stipulate:

DECISION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING AUDITING STANDARD IN THE AREAS OF CUSTOMS AND EXCISE AFFAIRS

CHAPTER I
GENERAL STANDARDS

Article 1

Auditors who are assigned to conduct audit shall, either individually or collectively, have expertise, ability, knowledge and skills, and has given with any technical trainings necessary in their scope of duty.

Article 2

In conducting audit either individually or collectively, the Auditors shall act in objective and in full integrity ways and use the expertise and technical abilities carefully and thoroughly.

CHAPTER II
FILED WORK STANDARDS

Article 3

The auditing shall be planned as good as possible and the Auditors must be supervised and guided thoroughly by the Technical Controller Audit and or the Audit Quality Superintendent.

Article 4

The Internal Control System of the company must be studied and assessed in order to determine to what extent the system ability can be relied on in order to secure accuracy of data and information generated, and to determine type, time, and scope of testing to be conducted.

Article 5

(1) Adequate, competent and relevant proofs must be obtained based on the determined audit procedures.

(2) Proofs as contemplated in paragraph (1) shall be used as a basis in making considerations, conclusions an opinions regarding with compliance with the determined criteria.

Article 6

Audit Work Paper must be made on the implementation of audit procedure that will be used as a basis for preparing an Audit Report.

CHAPTER III
REPORTING STANDARDS

Article 7

The Audit Report must be made in writing after completion of the audit, numbered and dated and submitted to the concerned parties on timely basis.

Article 8

The Audit Report must contain:

• 1. Scope and objectives of the audit;
• 2. Statement that the audit has been conducted in accordance with the Auditing Standard in the Areas of Customs and Excise Affairs;
• 3. Statement on compliance level with the determined criteria;
• 4. Recommendations.

Article 9

If the Audit Report cannot contain statements as contemplated in Article 8 points 2 and 3, then it must be explained in the Audit Report.

Article 10

This decision shall come into force as from the date of stipulation and, and proper corrections will be made accordingly in the event that there are errors in this decision.

Stipulated in Jakarta
On April 01, 1997
THE DIRECTOR GENERAL
sgd
SOEHARDJO