Auditor in Indonesia: duties, certifications, career routes, pay and applying safely
Internal, audit-firm and BPK or BPKP auditors face different rules. Only licensed public accountants may sign audit reports.
Summary
- External auditors at public accounting firms (KAP) audit clients' financial statements; only licensed public accountants may sign the audit report (Law 5/2011 Article 3).
- Internal auditors assess controls and risk inside their own organisation; known certifications include the QIA from YPIA and the CIA from The IIA.
- BPKP and inspectorate auditors hold the civil-service Auditor functional post, while BPK examiners hold the Examiner functional post; both are civil-service careers.
- Civil servants first appointed as auditors must take Auditor Functional Training from BPKP or a BPKP-accredited institution (BPKP Regulation 5/2023).
- Civil-service selection for BPK, BPKP and inspectorates runs through SSCASN and is free; a promise of a place in exchange for money is a scam.
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On this page
- What is an auditor, and what does an auditor do in Indonesia?
- What do you need to become an auditor in Indonesia?
- What does a typical auditor job description look like?
- How much does an auditor earn in Indonesia?
- Which education route leads to becoming an auditor?
- How do you become a government auditor at BPK, BPKP or an inspectorate?
- Why do independence and ethics matter so much for auditors?
- What does an auditor's career path look like?
- How do internal, external and government auditors differ?
- What are the QIA and CIA certifications, and do you need one?
- How does the civil-service route to BPKP, BPK or an inspectorate work?
- How do you read the civil-service auditor pay table?
- How is a financial auditor different from a halal, ISO or SMK3 auditor?
- Which accounting careers sit close to auditing?
- How do you check an auditor vacancy before applying?
- What interview questions might you be asked for auditor jobs?
- What job scams target auditors?
- Where can you find safe auditor vacancies?
- Which careers are similar?
What is an auditor, and what does an auditor do in Indonesia?
An auditor checks whether an organisation's financial statements, processes and controls are accurate and compliant, then reports findings and recommendations. External auditors at public accounting firms (KAP) examine clients' financial statements, internal auditors assess risk inside their own organisation, and government auditors at BPK, BPKP or an inspectorate oversee state finances. Government Regulation 60/2008 Article 48 says government internal oversight is done through audits, reviews, evaluations and monitoring.
- Plan risk-based audits, then choose samples and testing procedures.
- Examine documents, transactions and accounting records to test whether reports are accurate.
- Assess internal controls, compliance with rules and how well processes work.
- Document audit evidence in traceable working papers.
- Discuss findings with the audited party and write reports and recommendations.
- Monitor how audit recommendations are followed up.
- Keep data confidential and stay independent of the audited party.
What do you need to become an auditor in Indonesia?
Most auditor vacancies ask for an S1 or D4 in accounting, an understanding of accounting and auditing standards, and attention to detail. Further requirements depend on the route. Whoever signs an audit report needs a public accountant licence from the Minister of Finance (Law 5/2011 Article 5). Government auditors must be civil servants and, under BPKP Regulation 5/2023 Article 12, must take Auditor Functional Training after their first appointment.
- Licence or certificate
- Public accountant licence to sign audit reports
- Issued by
- Ministry of Finance (Kementerian Keuangan)
- Legal basis
- Law 5/2011 Articles 3, 5 and 6; for government auditors: PermenPANRB 48/2022 (partly revoked by PermenPANRB 1/2023), BPKP Regulation 5/2023 and PermenPANRB 13/2025
What does a typical auditor job description look like?
Auditor ads usually ask for an accounting degree, an understanding of internal control, data analysis skills and willingness to travel to audited sites; internal auditor roles often list the QIA or CIA as a plus. The description below is written in our own words from common ad patterns. It is not a vacancy from any company or agency, so there is no apply button.
General example, not a vacancy
We wrote this description ourselves from what job ads usually ask for. It is not a vacancy from any company.
Commonly requested requirements
- A bachelor's degree (S1) or D4 in accounting for most posts; a D3 in accounting for some skilled-level posts.
- Understanding of accounting standards, auditing standards and internal control.
- For internal auditors, certifications such as the QIA or CIA are a plus.
- For audit-firm auditors, willingness to work at client sites and meet tight deadlines.
- Data analysis and spreadsheet skills.
- Integrity, independence and the ability to keep information confidential.
Skills
Risk-based audit planning, Testing internal controls, Audit working papers, Accounting standards, Data analysis, Interviewing and clarification, Report writing, Ethics and independence, Data confidentiality.
Ministry of Manpower Circular M/6/HK.04/V/2025 bars employers from discriminating on any basis in recruitment. An age requirement is allowed only where the nature of the job genuinely affects ability and it does not remove the chance of work, and the same applies to workers with disabilities. Law 13/2003 Articles 5 and 6 guarantee equal opportunity and treatment without discrimination. JDIH Kementerian Ketenagakerjaan JDIH BPK RI (peraturan.bpk.go.id)
How much does an auditor earn in Indonesia?
For civil-service auditors, the table below shows official base pay under Government Regulation 5/2024 for the grades of each Auditor functional post rank under PermenPANRB 48/2022 Article 5; allowances are not included. For auditors at public accounting firms or private internal auditors, KarirAman does not yet have data that meets our standard. Government Regulation 36/2021 forbids pay below the minimum wage for workers with less than one year of service.
| Data | Figure | Notes |
|---|---|---|
| Pay range in KarirAman verified vacancies | Not enough data yet (n < 30) | |
| Official pay scale: PNS golongan III/a sampai IV/e (JF Auditor kategori keahlian), gaji pokok, PP 5/2024 | IDR 2,785,700 to IDR 6,373,200 | gross (before deductions); per month Civil service (PNS) base pay from the annex to Government Regulation 5/2024 (in force since 1 January 2024), from grade III/a with 0 years in grade to grade IV/e with 32 years in grade, read by roles-h from the scanned table. The grade range follows the rank ranges referred to in PermenPANRB 48/2022 Article 5(4) and listed in Annex V: first-level expert auditor III/a to III/b, junior expert III/c to III/d, middle expert IV/a to IV/c, principal expert IV/d to IV/e. PermenPANRB 1/2023 Article 62 revoked the credit-point, appointment and promotion provisions of PermenPANRB 48/2022 from 1 July 2023, so those annexes are used here only as the rank ranges that Article 5(4) refers to, not as credit-point tables. The general functional-post table in the annex to PermenPANRB 1/2023 uses the same ranges for all four expert ranks. A person's grade depends on appointment and promotion. Excludes functional, family and other allowances, before deductions. Does not apply to PPPK contract staff, honorary staff, private-sector internal auditors or auditors at public accounting firms. JDIH BPK RI Kementerian Hukum RI (peraturan.go.id) Kementerian Hukum RI (peraturan.go.id) |
| Official pay scale: PNS golongan II/c sampai III/d (JF Auditor kategori keterampilan), gaji pokok, PP 5/2024 | IDR 2,485,900 to IDR 5,180,700 | gross (before deductions); per month Civil service (PNS) base pay from the annex to Government Regulation 5/2024 (in force since 1 January 2024), from the first grade II/c cell (3 years in grade) to grade III/d with 32 years in grade, read by roles-h from the scanned table. The grade range follows the rank ranges referred to in PermenPANRB 48/2022 Article 5(4) and listed in Annex IV: skilled auditor (Terampil) II/c to II/d, proficient auditor (Mahir) III/a to III/b, supervisor auditor (Penyelia) III/c to III/d. PermenPANRB 1/2023 Article 62 revoked the credit-point, appointment and promotion provisions of PermenPANRB 48/2022 from 1 July 2023, so those annexes are used here only as the rank ranges that Article 5(4) refers to, not as credit-point tables. The general functional-post table in the annex to PermenPANRB 1/2023 uses the same ranges for Mahir and Penyelia but starts the Terampil rank at grade II/b; the II/b cells are not included here. A person's grade depends on appointment and promotion. Excludes functional, family and other allowances, before deductions. Does not apply to PPPK contract staff, honorary staff, private-sector internal auditors or auditors at public accounting firms. JDIH BPK RI Kementerian Hukum RI (peraturan.go.id) Kementerian Hukum RI (peraturan.go.id) |
| Average net wage of employees, Professional, scientific, technical, administrative and support services (BPS Sakernas May 2026) | IDR 4,039,293 | reference for the Professional, scientific, technical, administrative and support services sector, not specific to this career; net (after deductions) Badan Pusat Statistik |
| Minimum wage (UMP/UMK) as the floor | IDR 2,317,601 to IDR 5,729,876 | Lowest 2026 UMP IDR 2,317,601 (West Java), highest IDR 5,729,876 (Jakarta) Micro and small businesses are exempt from the minimum wage rules; pay there is set by agreement and still has a legal floor. Kementerian Hukum RI (peraturan.go.id) |
Check your city's minimum wage (2026) Work out your take-home pay How we handle salary data
Which education route leads to becoming an auditor?
The main route is an S1 or D4 in accounting, then a certification for your field: the IAPI CPA for financial statement audits, or the YPIA QIA or The IIA's CIA for internal audit. D3 accounting graduates can enter the skilled category of the Auditor functional post (BPKP Regulation 5/2023 Article 13). According to YPIA, QIA participants need at least a bachelor's degree and one and a half years of work experience.
How do you become a government auditor at BPK, BPKP or an inspectorate?
The route is civil-service selection through SSCASN. BPKP and inspectorate auditors hold the Auditor functional post overseen by BPKP, while BPK examiners hold the Examiner functional post (PermenPANRB 13/2025). Under PermenPANRB 1/2023 Article 13, the appointment decree for a functional-post vacancy names the post, and BPKP Regulation 5/2023 Article 12 requires Auditor Functional Training after first appointment.
Why do independence and ethics matter so much for auditors?
Audit results are trusted because the auditor takes no side. Law 5/2011 Article 28 requires public accountants to stay independent and free of conflicts of interest, and Article 29 requires them to keep client information confidential. IAPI's 2025 Code of Ethics for public accountants follows international ethics standards, and the global internal audit standards include the principle of maintaining objectivity. Turning down gifts from the audited party is part of the job.
What does an auditor's career path look like?
At public accounting firms, auditors usually move from junior to senior, supervisor, manager and then partner, who signs reports once licensed as a public accountant. In government, PermenPANRB 48/2022 Article 5 sets the skilled ranks (Auditor Terampil, Mahir and Penyelia) and the expert ranks (Ahli Pertama, Ahli Muda, Ahli Madya and Ahli Utama). Internal auditors can rise to head of internal audit.
How do internal, external and government auditors differ?
| Route | Works for | Relevant qualification | Legal basis |
|---|---|---|---|
| External auditor | A public accounting firm auditing clients' financial statements | IAPI CPA; the report signatory must be a licensed public accountant | Law 5/2011 |
| Internal auditor | The company or organisation that employs them | YPIA QIA or The IIA CIA (optional, not a licence) | Organisation policy and professional standards |
| BPKP and inspectorate auditor | The government's internal oversight bodies | Auditor functional post with BPKP training and competency tests | Government Regulation 60/2008; PermenPANRB 48/2022 |
| BPK examiner | The state body that examines state finances | Examiner functional post | PermenPANRB 13/2025 |
External auditors give an opinion for outside users such as shareholders and banks, so only licensed public accountants may sign their reports (Law 5/2011 Article 3). Internal auditors work for their own organisation's management and board. Government auditors fall into two groups: the internal oversight bodies (BPKP, ministry inspectorates general, provincial inspectorates and district or city inspectorates under Government Regulation 60/2008 Article 49) and BPK, which examines state finances as a state body.
What are the QIA and CIA certifications, and do you need one?
QIA (Qualified Internal Auditor). According to YPIA, the QIA certificate is awarded by the QIA Certification Board, and Yayasan Pendidikan Internal Audit (YPIA) is the only body authorised to run its education and exams. Training is tiered (basic, advanced and managerial) and ends with an examined paper. Participants need at least a bachelor's degree and one and a half years of work experience.
CIA (Certified Internal Auditor). According to The Institute of Internal Auditors, the CIA has three exam parts, and eligibility combines education with internal audit experience whose length depends on the education level.
Both are professional certifications, not state licences. For new graduates, work experience and an understanding of internal control usually matter more than a certificate. Do not pay anyone who promises a certificate without training and an exam.
How does the civil-service route to BPKP, BPK or an inspectorate work?
- Watch for official vacancies. Civil-service vacancies are announced by each agency and registered through BKN's SSCASN portal. Ignore posters with links outside official government domains.
- Match your diploma. The skilled category of the Auditor functional post needs at least a D3 in economics, accounting, management, public administration, business administration or another relevant field; the expert category needs an S1 or D4 (BPKP Regulation 5/2023 Article 13). BPK's Examiner post has an expert category only.
- Apply without intermediaries. According to BKN, civil-service selection is free, and dealing with people who promise a pass can lead to criminal charges.
- After appointment. The candidate's appointment decree for a functional-post vacancy already names the post (PermenPANRB 1/2023 Article 13). Civil servants first appointed to the Auditor functional post must take Auditor Functional Training (BPKP Regulation 5/2023 Article 12). The training is run by BPKP or a government training institution accredited by BPKP, and BPKP runs the competency tests (Articles 8 and 32).
Our civil service (CPNS and PPPK) guide explains the selection stages in general.
How do you read the civil-service auditor pay table?
The pay table above shows civil-service base pay under Government Regulation 5/2024 for two grade ranges. The first, grades II/c to III/d, matches the skilled category (Auditor Terampil, Mahir and Penyelia). The second, grades III/a to IV/e, matches the expert category (Ahli Pertama to Ahli Utama). Both follow the rank ranges referred to in PermenPANRB 48/2022 Article 5(4), and the general functional-post table in the annex to PermenPANRB 1/2023 uses the same expert-category ranges. Base pay rises with grade and years in grade, and actual income adds functional, family and other allowances. BPK examiners are also civil servants on the same base-pay table, but we do not summarise their rank rules here. For private-sector auditors, the minimum reference is still the minimum wage where you work.
How is a financial auditor different from a halal, ISO or SMK3 auditor?
All three are called auditors, but they check different things and none needs a public accountant licence. A financial auditor examines financial statements and controls. Under Law 33/2014 on Halal Product Assurance, a halal auditor checks ingredients, processing, the halal assurance system and how products are served, then reports to the halal inspection body (LPH) that appointed them (Articles 14 and 15); the law has since been amended, so check current requirements with BPJPH. A management-system auditor, for example for ISO or SMK3, assesses whether a company's system meets the standard; for SMK3, Government Regulation 50/2012 Article 16 says the assessment is done by an independent audit body appointed by the Minister of Manpower. A course from any provider is not a job guarantee, so turn down any vacancy that makes you buy a course first.
Which accounting careers sit close to auditing?
Many auditors start as accounting staff or move on to the accountant route with a CA or CPA. Auditors interested in tax rules can read the tax officer guide. Auditors who prefer analysing financial performance and forecasts can read the financial analyst guide.
How do you check an auditor vacancy before applying?
- For government posts, match the announcement with the agency's official site and the SSCASN portal.
- For public accounting firms, check the firm and its public accountants against the directory published by IAPI with the Ministry of Finance.
- Make sure the recruiter uses an official e-mail domain and that tests take place at the office or on an official platform.
- Do not send an ID photo, bank account number or selfie before a formal interview.
- Refuse every request for money, keep the evidence and report it through official channels.
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SSCASN (BKN)
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Kemnaker help centre and call centre
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Police call centre 110
What interview questions might you be asked for auditor jobs?
Interview questions for auditor jobs often cover accuracy with figures, the accounting software or spreadsheets you use, handling discrepancies, what you would do if asked to change figures, and reporting deadlines. Each example below comes with why it is asked and how to answer it. The Ministry of Manpower warns that an instant chat interview without formal confirmation is one sign of a fake job.
Republika (official statement via media)
General examples written by KarirAman, not questions from any particular company. How to practise: read the question, answer it out loud, then open the guidance to compare.
Questions for this field
How do you make sure the figures in a report are right?
Why they ask: Financial reports drive important decisions, so accuracy comes first.
How to answer: Explain your steps: reconciling with transaction evidence, cross-checking between reports and keeping a traceable record of changes.
Which accounting software or spreadsheets have you used?
Why they ask: The company wants to know how quickly you can work with its systems.
How to answer: Name the programs and tasks, such as journals, bank reconciliations or summary tables. If you have not used their system, explain how you learn a new one.
Tell me about a time you found a discrepancy or a recording error.
Why they ask: How you trace a discrepancy shows persistence and honesty.
How to answer: Use the STAR pattern. Describe how you traced the cause, documented the correction and reported it to your supervisor.
What would you do if you were asked to change figures without a clear basis?
Why they ask: This tests integrity, which matters in finance.
How to answer: Say you would ask for supporting documents, refuse to falsify records and raise the matter through the company's proper channel.
How do you organise your work before month-end closing or a reporting deadline?
Why they ask: Closing periods are busy and deadlines are fixed.
How to answer: Describe your checklist, a schedule worked back from the deadline and the work you prepare early.
How do you present an unwelcome audit finding?
Why they ask: Auditors must stay objective without damaging the working relationship.
How to answer: Explain that you rely on evidence, use neutral language, allow the auditee to respond and close with recommendations.
Common questions that also come up (12 questions)
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Tell me about yourself.
Answer in about a minute: where you are now in work or study, two experiences that matter for this job, then why you applied. Personal matters such as family status are not needed.
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Why did you apply to this company?
Mention one or two real things you learned from the company's official website, such as its business or services, and link them to your skills.
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Why are you interested in this role?
Pick two tasks from the job advert, describe similar things you have done, and say which part you most want to grow in.
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What are your strengths?
Name one or two strengths and give short proof: the situation, what you did and the result.
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What is your weakness?
Choose a real weakness that is not central to the job, then explain what you are doing to improve it.
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Tell me about a problem at work or school that you solved.
Use the STAR pattern: Situation, Task, Action, Result. Focus on what you yourself did and what you learned.
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How do you work in a team, including when people disagree?
Give a real example of listening, explaining your view politely and finding a solution everyone accepted.
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How do you handle pressure or tight deadlines?
Explain how you set priorities, such as a task list or checking with your supervisor, and give one example of the outcome.
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Where do you see yourself in two or three years?
Mention the skills you want to master and the responsibility you hope to take on, without promising things you cannot know.
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What salary do you expect?
First research the pay range for the role and the local minimum wage where you would work. Give a range, then ask whether the figure is gross or net and which allowances apply.
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When can you start?
Give a realistic date. If you are still employed, mention the notice period in your current contract so you do not break it.
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Do you have any questions for us?
Ask about the contract type, working hours, base pay and allowances, the next selection step and when results are announced. Ask for the offer in writing.
Warning signs in interviews (6)
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The interview happens only by WhatsApp or Telegram chat with no formal invitation, or you are pushed to be interviewed on the spot.
What to do: Ask for a written invitation from a company-domain e-mail address, then match the contact with the official website you look up yourself.
Republika (official statement via media)Kompas TV (official statement via media)detikFinance
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You are asked to pay for a test, a psychological test, a medical check-up, training or a uniform, or to book tickets and a hotel through an appointed agent with a promise of reimbursement.
What to do: Do not transfer anything. The Ministry of Manpower says legitimate recruitment does not charge applicants.
Kompas TV (official statement via media)Republika (official statement via media)Koran Jakarta (official statement via media)PT Bank Central Asia Tbk (BCA)
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The interview is held in a hotel room, a private house or another closed place that is not an office, or the location keeps changing. An invitation to stay overnight, or any sexual demand, as a condition for being hired or for renewing a contract is also a warning sign.
What to do: Ask for the interview at the office or a public place, tell someone close to you where you are, and leave if you feel unsafe. Sexual demands can be reported to the police or the local manpower office (Disnaker). If you are in danger, call the police.
Koran Jakarta (official statement via media)detikBali (detik.com) (official statement via media)Medcom.id (official statement via media)
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You are asked for a photo of your KTP or family card, a selfie holding your ID, your bank account number, an OTP code, a PIN or a password before any written job offer.
What to do: Do not send them. OJK says never to give an OTP, PIN or password to anyone, and identity data can be misused for illegal online loans.
Kompas TV (official statement via media)Otoritas Jasa Keuangan (Sekretariat Satgas PASTI)Koran Jakarta (official statement via media)
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The interview invitation arrives as an app file (APK) or a link that asks you to install an app.
What to do: Do not open it. OJK and Kominfo warn that fake APK files can read SMS messages with OTP codes and then drain bank accounts.
CNN Indonesia (official statement via media)
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After the interview you are asked to hand over your original diploma or other original personal documents as a guarantee for the job.
What to do: Ministry of Manpower Circular M/5/HK.04.00/V/2025 bars employers from requiring or holding original diplomas and personal documents as a guarantee for the job. The only exception is a diploma or competency certificate from education or training paid for by the employer under a written employment agreement, and the employer must keep it safe and compensate you if it is damaged or lost. Otherwise, show them for checking, then take them home.
Dinas Tenaga Kerja Kota Batam (meneruskan SE Menteri Ketenagakerjaan RI)
In danger or held at an interview location? Call the police:
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Police call centre 110
See all interview questions Build an ATS CV Write a cover letter
What job scams target auditors?
The scams that most often target would-be auditors are promises of a BPK, BPKP or inspectorate civil-service place in exchange for money, fake vacancy posters with links outside official domains and auditor certificates sold without an exam. BKN says civil-service selection is free. For private-sector vacancies, Kemnaker lists requests for training or uniform fees as a sign of a fake vacancy.
Warning signs in auditor job ads
- Someone promises a place in the BPK, BPKP or inspectorate civil-service selection in exchange for money; BKN says civil-service selection is free.Badan Kepegawaian Negara
- Government auditor vacancy posters circulate with links outside official domains; BKN says civil-service information only comes through official channels and SSCASN.Merah Putih (official statement via media)
- Someone offers an internal auditor certificate without training or an exam; the QIA is only awarded by the QIA Certification Board through YPIA education and exams.Yayasan Pendidikan Internal Audit (YPIA)
- You are asked to sign an audit report in a public accounting firm's name without a public accountant licence (Law 5/2011 Article 3).JDIH BPK RI
- The recruiter asks for training, certification or uniform fees as a condition of hiring; Kemnaker lists this as a sign of a fake vacancy.Republika (official statement via media)
- The auditor vacancy asks for an ID card photo, bank account number or a selfie holding your ID before any formal interview.Kompas TV (official statement via media)
- Fake SOE (BUMN) and civil service (CPNS) recruitment
- Fees for training, medical checks, uniforms or ID cards
- How to spot a fake job offer in Indonesia (loker bodong) and tell real from fake
- How to verify a company in Indonesia before you apply: AHU, NIB, P3MI, SOEs and OJK
KarirAman is 100% free. We never ask for money.
For job seekers and employers. We run no ads, sell no data and never ask for any fee. Anyone asking for money in KarirAman's name is a scammer. Our no-fee policy
Where can you find safe auditor vacancies?
Look for auditor vacancies on the official career sites of public accounting firms or companies, Kemnaker's Karirhub, campus career centres and the state-owned enterprise careers directory. Civil-service posts at BPK, BPKP and the inspectorates are announced through BKN's SSCASN portal. Under Ministerial Regulation 18/2024, licensed job portals may not charge job seekers. KarirAman does not yet list verified auditor vacancies.
No verified vacancies for this role yet
We only list vacancies we have checked. In the meantime, look for jobs on these official channels.
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Karirhub (Kemnaker)
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SOE careers directory
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SSCASN (BKN)
Which careers are similar?
Frequently asked questions
Does every auditor have to be a public accountant?
No. Only the person who signs an audit or review report on financial statements for a client needs a public accountant licence (Law 5/2011 Articles 3 and 5). Staff auditors at public accounting firms, internal auditors and government auditors do not need that licence, although government auditors hold functional posts with their own training and competency tests.
What is the difference between the QIA and the CIA?
The QIA (Qualified Internal Auditor) is awarded by the QIA Certification Board, and according to YPIA, YPIA is the only body authorised to run its education and exams, with participants needing at least a bachelor's degree and work experience. The CIA (Certified Internal Auditor) is issued by The Institute of Internal Auditors and has three exam parts. Both are professional certifications, not state licences.
What is the difference between BPK, BPKP and the inspectorates?
BPK is the state body that examines how state finances are managed, from outside the government; its examiners hold the Examiner functional post (PermenPANRB 13/2025). BPKP and the inspectorates are the government's internal oversight bodies under Government Regulation 60/2008 Article 49, and their auditors hold the Auditor functional post overseen by BPKP.
Can a D3 graduate become a government auditor?
Yes, in the skilled category. BPKP Regulation 5/2023 Article 13 requires first-appointed civil servants taking Auditor Functional Training to hold at least a D3 in economics, accounting, management, public administration, business administration or another relevant field for the skilled category, and an S1 or D4 for the expert category. BPK's Examiner post has an expert category only (PermenPANRB 13/2025 Article 5).
Why must auditors be independent?
Because other people rely on audit results to make decisions. Law 5/2011 Article 28 requires public accountants to stay independent and free of conflicts of interest, such as a financial interest in a client or a family tie to its key officials. The global internal audit standards also include the principles of maintaining objectivity and being positioned independently.
Can anyone charge me to pass the BPK or BPKP civil-service selection?
No. BKN says civil-service selection stages are open, announced publicly and free of charge, and warns that both the person paying and the person taking a bribe can face criminal charges. Official vacancy information only comes through government channels and the SSCASN portal. Refuse, keep the evidence and report it.
Who wrote and reviewed this page?
Sources
The facts on this page come from these sources. Dates show when we opened them.
- Undang-Undang Nomor 5 Tahun 2011 tentang Akuntan Publik (teks lengkap) JDIH BPK RI · UU 5/2011 · accessed
- Ujian Profesi Akuntan Publik (UPAP) jalur reguler Institut Akuntan Publik Indonesia (IAPI) · accessed
- Kode Etik Profesi Akuntan Publik (KEPAP) 2025 Institut Akuntan Publik Indonesia (IAPI) · accessed
- Direktori Kantor Akuntan Publik dan Akuntan Publik Institut Akuntan Publik Indonesia (IAPI) · accessed
- Sertifikasi Qualified Internal Auditor (QIA) Yayasan Pendidikan Internal Audit (YPIA) · accessed
- Certified Internal Auditor (CIA) The Institute of Internal Auditors (IIA) · accessed
- Global Internal Audit Standards The Institute of Internal Auditors (IIA) · accessed
- Fungsi dan posisi Chartered Accountant (CA) Ikatan Akuntan Indonesia · accessed
- Peraturan Menteri PANRB Nomor 48 Tahun 2022 tentang Jabatan Fungsional Auditor Kementerian Hukum RI (peraturan.go.id) · PermenPANRB 48/2022 · accessed
- Peraturan Menteri PANRB Nomor 1 Tahun 2023 tentang Jabatan Fungsional Kementerian Hukum RI (peraturan.go.id) · PermenPANRB 1/2023 · accessed
- Peraturan BPKP Nomor 5 Tahun 2023 tentang Pengembangan Kompetensi dan Uji Kompetensi Jabatan Fungsional Auditor JDIH BPK RI · Peraturan BPKP 5/2023 · accessed
- Peraturan Menteri PANRB Nomor 13 Tahun 2025 tentang Jabatan Fungsional Pemeriksa JDIH BPK RI · PermenPANRB 13/2025 · accessed
- Peraturan Pemerintah Nomor 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah Kementerian Hukum RI (peraturan.go.id) · PP 60/2008 · accessed
- PP Nomor 5 Tahun 2024 (perubahan kesembilan belas PP 7/1977): Lampiran Daftar Gaji Pokok PNS JDIH BPK RI · PP 5/2024 · accessed
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How to cite
KarirAman (2026). Auditor in Indonesia: duties, certifications, career routes, pay and applying safely. Updated 8 October 2026. https://kariraman.com/en/careers/auditor/
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Change log
- : Written: internal, external and government auditors, QIA, CIA and CPA, ethics and independence, the Auditor functional post ladder and civil-service base pay.
- : Fact-check fix: government auditor diploma and training rules now cite BPKP Regulation 5/2023 and PermenPANRB 1/2023.
- : Title, description and first answer now use the terms readers search for; category, related careers and supporting links updated.
- : New section on halal, ISO and SMK3 auditors added.