DAFTAR ISI

Kata Pengantar................................................................................................................. i

Daftar Isi.......................................................................................................................... ii

Bab I Pendahuluan .......................................................................................................... 1

A. Latar Belakang .................................................................................................... 1

B. Dasar Hukum ..................................................................................................... 1

C. Maksud dan Tujuan.............................................................................................. 2

D. Ruang Lingkup ................................................................................................... 2

Bab II Pemahaman tentang SPIP..................................................................................... 3

A. Pengertian SPIP ................................................................................................. 3

B. Tujuan SPIP ........................................................................................................ 3

C. Unsur-unsur SPIP ................................................................................................ 3

Bab III Penguatan Lingkungan Pengendalian.................................................................. 5

A. Kondisi Lingkungan Pengendalian Saat Ini ......................................................... 5

B. Lingkungan Pengendalian yang diharapkan.......................................................... 8

C. Perbaikan Lingkungan Pengendalian..................................................................... 9

Bab IV Rencana Perbaikan Pengendalian......................................................................... 11A. Pemeriksaan Reguler

1. Identifikasi Tujuan .......................................................................................... 11

2. Pernyataa Risiko .............................................................................................. 11

3. 4. Pengendalian yang terpasang ........................................................................... 15

5. 5. Perbaikan/Tambahan Pengendalian.................................................................. 16

B. Peta Risiko.............................................................................................................. 17

C. Informasi dan Komunikasi yang dibangun ............................................................ 17

D. Pemantauan yang dilaksanakan ............................................................................. 18

Bab V Penutup ............................................................................................ 19

Lampiran-lampiran:

1. Matrik Identifikasi Tujuan

2. Register Risiko

3. Matrik RTP