REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE
No. P-12/BC/2008

CONCERNING
CERTIFICATION OF AUDITOR, HEAD OF AUDITOR, AUDIT TECHNICAL CONTROLLER AND AUDIT QUALITY CONTROLLER OF CUSTOMS AND EXCISE

DIRECTOR GENERAL OF CUSTOMS AND EXCISE,

Attachment

Considering:

That in order to implement provision of Article 16 of Regulation of the Minister of Finance No. 125/PMK.04/2007 concerning Customs Audit and Article 16 of Regulation of the Minister of Finance No. 91/PMK.04/2008 concerning Customs Audit, it is necessary to stipulate Regulation of the Director General of Customs and Excise concerning Certification of Auditor, Head of Auditor, Audit Technical Controller, and Audit Quality Controller of Customs and Excise;

In view of:

1. Law No. 10/1995 concerning Customs (Statute Book No. 75/1995, Supplement to Statute Book No. 3612) as amended by Law No. 17/2006 (Statute Book No. 93/2006, Supplement to Statute Book No. 4661);

2. Law No. 11/1995 concerning Excise (Statute Book No. 76/1995, Supplement to Statute Book No. 3613) as amended by Law No. 39/2007 (Statute Book No. 105/2007, Supplement to Statute Book No. 4755);

3. Regulation of the Minister of Finance No. 125/PMK.04/2007 concerning Customs Audit;

4. Regulation of the Minister of Finance No. 91/PMK.04/2008 concerning Excise Audit;

5. Regulation of the Minister of Finance No. 87/PMK.01/2008 concerning Organization and Working Procedure of Vertical Institution of the Directorate General of Customs and Excise;

6. Regulation of the Minister of Finance No. 100/PMK.01/2008 concerning Organization and Working Procedure of Ministry of Finance;

HAS DECIDED:

To stipulate:

REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING CERTIFICATION OF AUDITOR, HEAD OF AUDITOR, AUDIT TECHNICAL CONTROLLER AND AUDIT QUALITY CONTROLLER OF CUSTOMS AND EXCISE

Article 1

In this Regulation of the Director General of Customs and Excise:

1. Auditor is the employee of the Directorate General of Customs and Excise that has obtained the skill certificate as auditor that is given the duty, authority and responsibility to execute the audit.

2. Head of Auditor is auditor that has obtained skill certificate as head of auditor of Customs and Excise.

3. Technical Controller of Audit is auditor that has obtained skill certificate as technical controller of audit of Customs and Excise.

4. Quality Controller of Audit is auditor that has obtained skill certificate as quality controller of audit of Customs and Excise.

5. Improvement program is the giving of audit task to the employee of the Directorate General of Customs and Excise to obtain certificate of auditor that is executed at Directorate of Audit, Regional Office or Main Service Office.

6. Audit assignment is the giving of audit task to the employee of the Directorate General of Customs and Excise.

Article 2

Certification of Auditor, Head of Auditor, Technical Audit Controller and Quality Audit Controller of Customs and Excise shall be issued by Director of Audit on behalf of Director General.

Article 3

(1) Requirements which must be fulfilled to obtain skill certificate as an Auditor are:

• a. employee graduating from Diploma III for Accounting or Accounting Bachelor that has already passed the education and technical training of customs and excise, is following the program of improvement and expected to be able by the Director of Audit;
• b. employee graduation from Diploma III for Customs and Excise that has already passed the Education and training of State Finance Monitoring (PKN) or education and training of Post Clearance Audit (PCA), is following the program of improvement and expected to be able by the Director of Audit;
• c. employee graduation from Diploma III besides as intended in paragraphs a and b or Bachelor besides as intended in paragraph a, that has already passed the education and technical training of customs and excise and education and training of State Finance Monitoring (PKN) or Education and training of Post Clearance Audit (PCA), is following the program of improvement and expected to be able by the Director of Audit; or
• d. employee graduation from Diploma I for Customs and Excise that has already passed the education and technical training of customs and excise and education and training of Post Clearance Audit (PCA), is following the program of improvement and expected to be able by the Director of Audit.

(2) Requirements which must be fulfilled to obtain skill certificate as Head of Auditor are:

• a. Auditor that has already settled at least 30 times of audit assignment and expected to be able by the Director of Audit;
• b. Auditor that has already reached 6 years of audit assignment period and expected to be able by the Director of Audit; or
• c. Auditor with minimal level of Penata Muda Level I/III.b that has already reached 1 year of audit assignment period and/or has already settled 5 times of audit assignment and expected to be able by the Director of Audit.

(3) Requirements which must be fulfilled to obtain skill certificate as Technical Audit Controller are:

• a. Head of Auditor that has already settled at least 60 times of audit assignment and expected to be able the Director of Audit;
• b. Head of Auditor that has already reached 6 years of audit assignment period as Head of Auditor and expected to be able the Director of Audit; or
• c. Head of Auditor with minimal level of Penata/III.C has already settled at least 10 times of audit assignment and expected to be able the Director of Audit.

(4) Requirements which must be fulfilled to obtain skill certificate as Quality Audit Controller are:

• a. Technical Controller I of Audit that has already settled at least 150 times of audit assignment and expected to be able the Director of Audit;
• b. Technical Controller of Audit that has already reached 6 years of audit assignment period as Technical Controller of Audit and expected to be able the Director of Audit; or
• c. Technical Controller of Audit with minimal level of Pembina/IV.a has already settled at least 10 times of audit assignment and expected to be able the Director of Audit.

Article 4

(1) Working procedure of the giving of Certificate of Auditor, Head of Auditor, Technical Controller of Audit, and Quality Controller of Audit is as stipulated in the Attachment I of this Regulation of the Director General of Customs and Excise.

(2) Form of certificate of Auditor, Head of Auditor, Technical Controller of Audit, and Quality Controller of Audit is as stipulated in the Attachment II of this Regulation of the Director General of Customs and Excise.

Article 5

Director of Audit can revoke issued Certificate of Auditor, Head of Auditor, Technical Controller of Audit, and Quality Controller of Audit, in case there is any violation in employee ethical and get employee discipline sanction of medium until heavy level.

Article 6

Certificate of Auditor, Technical Controller of Audit, and Quality Controller of Audit that has already published before the effectiveness of this Regulation of the Director General of Customs and Excise shall be took effect as Certificate of Auditor, Technical Controller of Audit, and Quality Controller of Audit that is according with this Regulation of the Director General of Customs and Excise.

Article 7

When this Regulation of the Director General of Customs and Excise take effect, Decree of the Director General of Customs and Excise No. KEP-49/BC/1999 concerning Certification of Auditor, Technical Controller of Audit and Quality Controller of Audit and Regulation of the Director General of Customs and Excise No. P-37/BC/2007 concerning Certification of Auditor, Head of Auditor, Audit Technical Controller, and Audit Quality controller are revoked and declared null.

Article 8

This Regulation of the Director General of Customs and Excise shall take effect since 30 (thirty) days after the stipulation date.

For public cognizance, this Regulation of the Director General of Customs and Excise shall be published by placing it in the State Gazette of the Republic of Indonesia.

Stipulated in Jakarta
on August 12, 2008
DIRECTOR GENERAL OF CUSTOMS AND EXCISE
signed,
ANWAR SUPRIJADI
NIP 120050332

Attachment I

Regulation of the Director General of Customs and Excise
Number: P-12/BC/2008
Dated: August 12, 2008

A. Working Procedure of the Issuing of Certificate of Auditor

1. Directorate of Audit

a. Section Head of Evaluation of Audit Result is proposing the opinion for the Issuing of certificate of auditor for the employee that has already fulfilled the requirement to the Head of Sub Directorate of Evaluation of Audit Result by enclosing the List of Audit Assignment and Judgment Sheet of Auditor Candidate as sample in the form I and II of this Regulation of the Director General along with the two pieces colorful photos with size 4 x 6 that is using PDH with light blue background.

b. According to the opinion of Section Head of Evaluation of Audit Result, Head of Sub Directorate of Evaluation of Audit Result is executing the research to the Issuing requirement of certificate of auditor that was proposed.

c. If according to the research result as intended in paragraph b has fulfilled the requirement, than Director of Audit issues the certificate of auditor.

2. Regional Office I of Main Service Office

a. Section Head of Audit Evaluation is proposing the opinion for the Issuing of certificate of auditor for the employee that has already fulfilled the requirement to the Sector Head of Audit by enclosing the List of Audit Assignment and Judgment Sheet of Auditor Candidate as sample in the forms I and II of this Regulation of the Director General.

b. According to the opinion of Section Head of Audit Evaluation, Sector Head of Audit is proposing the application of recommendation giving for the Issuing of certificate of auditor to the Head of Regional Office or Head of Main Service Office.

c. According to the letter of Sector Head of Audit, Head of Regional Office or Head of Main Service Office is making the recommendation letter for the Issuing of certificate of auditor to the Director of Audit by enclosing the copy of List of Audit Assignment and Judgment Sheet of Auditor Candidate along with two pieces colorful photos with size 4 x 6 by using PDH with light blue background.

d. According to the letter of Head of Regional Office or Head of Main Service Office, Director of Audit through Head of Sub Directorate of Evaluation of Audit Result is executing the research to the requirement of the Issuing of certificate of auditor that was proposed.

e. If according to the research result as intended in paragraph d has fulfilled the requirement, than the Director of Audit issues the certificate of auditor.

B. Working Procedure of the Issuing of Certificate of Head of Auditor

1. Directorate of Audit

a. Section Head of Evaluation of Audit Result is proposing the opinion for the Issuing of certificate of Head of Auditor for the auditor that has already fulfilled the requirement to the Head of Sub Directorate of Evaluation of Audit Result by enclosing the List of Audit Assignment as sample in the form I of this Regulation of the Director General along with the two pieces colorful photos with size 4 x 6 that is using PDH with light blue background.

b. According to the opinion of Section Head of Evaluation of Audit Result, Head of Sub Directorate of Evaluation of Audit Result is executing the research to the Issuing requirement of certificate of auditor that was proposed.

c. If based on the research result as intended in paragraph b has fulfilled the requirement, than Director of Audit issues the certificate of Head of Auditor.

2. Regional Office / Main Service Office

a. Section Head of Audit Evaluation is proposing the opinion for the Issuing of certificate of Head of Auditor for the auditor that has already fulfilled the requirement to the Sector Head of Audit by enclosing the List of Audit Assignment as sample in the form I of this Regulation of the Director General along with two pieces colorful photos with size 4 x 6 by using PDH with light blue background.

b. According to the opinion of Section Head of Audit Evaluation, Sector Head of Audit is proposing the application of recommendation giving for the Issuing of certificate of Head of Auditor to the Head of Regional Office or Head of Main Service Office.

c. Based on letter of Sector Head of Audit, Head of Regional Office or Head of Main Service Office is making the recommendation letter for the Issuing of certificate of Head of Auditor to the Director of Audit by enclosing List of Audit Assignment along with two pieces colorful photos with size 4 x 6 by using PDH with light blue background.

d. According to the letter of Head of Regional Office or Head of Main Service Office, Director of Audit through Head of Sub Directorate of Evaluation of Audit Result is executing the research to the requirement of the Issuing of certificate of Head of Auditor that was proposed.

e. If based on the research result as intended in paragraph d has fulfilled the requirement, than the Director of Audit issues the certificate of Head of Auditor.

C. Working Procedure of the Issuing of Certificate of Technical Controller of Audit

1. Directorate of Audit

a. Section Head of Evaluation of Audit Result is proposing the opinion for the issuing of certificate of Technical Controller of Audit to Head of Auditor that has already fulfilled the requirement to the Head of Sub Directorate of Evaluation of Audit Result by enclosing the List of Audit Assignment as sample in the form I of this Regulation of the Director General along with two pieces colorful photos with size 4 x 6 that is using PDH with red background.

b. According to the opinion of Section Head of Evaluation of Audit Result, Head of Sub Directorate of Evaluation of Audit Result is executing the recommendation letter for the Issuing of certificate of Technical Controller of Audit to the Director of Audit.

c. If based on the research result as intended in paragraph b has fulfilled the requirement, than Director of Audit issues the certificate of Technical Controller of Audit.

2. Regional Office / Main Service Office

a. Section Head of Audit valuation is proposing the opinion for the Issuing of certificate of Technical Controller of Audit to Head of Auditor that has already fulfilled the requirement to the Sector Head of Audit by enclosing the List of Audit Assignment as simple in the form I of this Regulation of the Director General.

b. Based on the letter of Section Head of Audit Evaluation, Sector Head of Audit is proposing the application of recommendation giving for the Issuing of certificate of Technical Controller of Audit to the Head of Regional Office or Head of Main Service Office.

c. Based on the letter of Sector Head of Audit, Head of Regional Office or Head of Main Service Office is making the recommendation letter for the Issuing of certificate of Technical Controller of Audit to the Director of Audit by enclosing List of Audit Assignment along with 2 pieces colorful photos with size 4 x 6 by using PDH with red background.

d. According to the letter of Head of Regional Office or Head of Main Service Office, Director of Audit through Head of Sub Directorate of Evaluation of Audit Result is executing the research to the requirement of the Issuing of certificate of Technical Controller of Audit that was proposed.

e. If based on the research result as intended in paragraph d has fulfilled the requirement, than the Director of Audit issues the certificate of Technical Controller of Audit.

D. Working Procedure of the Issuing of Certificate of Quality Controller of Audit

1. Directorate of Audit

a. Section Head of Evaluation of Audit Result is proposing the opinion for the Issuing of certificate of Quality Controller of Audit for Technical Controller of Audit that has already fulfilled the requirement to the Head of Sub Directorate of Evaluation of Audit Result by enclosing the List of Audit Assignment as sample in the form I of this Regulation of the Director General along with two pieces colorful photos with size 4 x 6 that is using PDH with red background.

b. According to the opinion of Section Head of Evaluation of Audit Result, Head of Sub Directorate of Evaluation of Audit Result is proposing the recommendation letter for the Issuing of certificate of Quality Controller of Audit to the Director of Audit.

c. If based on the research result as intended in paragraph b has fulfilled the requirement, than Director of Audit issues the certificate of Quality Controller of Audit.

2. Regional Office / Main Service Office

a. Section Head of Audit Evaluation is proposing the opinion for the Issuing of certificate of Quality Controller of Audit for Technical Controller of Audit that has already fulfilled the requirement to the Sector Head of Audit by enclosing the List of Audit Assignment as sample in the form I of this Regulation of the Director General.

b. Based on the letter of Section Head of Audit Evaluation, Sector Head of Audit is proposing the application of recommendation giving for the Issuing of certificate of Quality Controller of Audit to the Head of Regional Office or Head of Main Service Office.

c. Based on to the letter of Sector Head of Audit, Head of Regional Office or Head of Main Service Office is making the recommendation letter for the Issuing of certificate of Quality Controller of Audit to the Director of Audit by enclosing List of Audit Assignment along with two pieces colorful photos with size 4 x 6 by using PDH with red background.

d. Based on the letter of Head of Regional Office or Head of Main Service Office, Director of Audit through Head of Sub Directorate of Evaluation of Audit Result is executing the research to the requirement of the Issuing of certificate of Quality Controller of Audit that was proposed.

e. If based on the research result as intended in paragraph d has fulfilled the requirement, than the Director of Audit issues the certificate of Quality Controller of Audit.

DIRECTOR GENERAL OF CUSTOMS AND EXCISE
signed,
ANWAR SUPRIJADI
NIP 1200500332