to Indonesian
1. that to implement provision in Article 5 of Decree of the Minister of Finance No. 489/KMK.05/1996 concerning Audit Implementation in the Customs Field, it is necessary to make standard audit in customs field that is measurement in the quality of action and general guideline for auditor to implement audit:
2. that based on consideration as intended in paragraph a, it is necessary to stipulate Regulation of the Director General of Customs and Excise concerning Standard Audit in Customs Field.
1. Law No. 10/1995 concerning Customs (Statute Book of the Republic of Indonesia No. 75/1995, Supplement to Statute Book of the Republic of Indonesia No. 3612) as amended by Law No. 17/2006 concerning Amendment to the Law No. 10/1995 concerning Customs (Statute Book of the Republic of Indonesia No. 93/2006, Supplement to Statute Book of the Republic of Indonesia No. 4661);
2. Government Regulation No. 21/1996 concerning Action in the Customs Field.
3. Decree of the Minister of Finance of the Republic of Indonesia No. 515/KMK.04/2002 concerning Ethical Code and Habitual of the Directorate General of Customs and Excise Employee;
4. Regulation of the Minister of Finance No. 131/PMK.01/2006 concerning Organization and Working Procedures of the Ministry of Finance as amended by Regulation of the Minister of Finance No. 54/PMK.01/2007;
5. Decree of the Minister of Finance of the Republic of Indonesia No. 489/KMK.05/1996 concerning Implementation of Audit in Customs Field;
REGULATION OF THE DIRECTOR GENERAL OF CUSTOMS AND EXCISE CONCERNING STANDARD AUDIT IN CUSTOMS FIELD
In the implementation of audit, auditor shall use guideline in the standard audit in customs field as stated in Attachment of this Regulation of the Director General.
When this Regulation of the Director General of Customs and Excise come into force, Decree of the Director General of Customs and Excise No. KEP-33/BC/2007 concerning Standard Audit in Customs Field shall remain valid as long as it does not contradict this regulation.
This Regulation of the Director General of Customs and Excise shall come into force 30 (thirty) days after stipulation date.
For public cognizance, this Regulation of the Director General of Customs and Excise shall be promulgated in by placing it in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
on September 27, 2007
DIRECTOR GENERAL OF CUSTOMS AND EXCISE
signed,
ANWAR SUPRIJADE
NIP 120050332