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Peer Review: Learning from each other

Date: 2024.08.07

A special occasion brought three European SAIs to Jakarta: The Rechnungshof Österreich, the Eidgenössische Finanzkontrolle der Schweiz (EFK) and the Bundesrechnungshof presented their final peer review report to the Indonesian SAI (Badan Pemeriksa Keuangan, or abbreviated: BPK).

At the request of the Indonesian SAI, the Austrian, Swiss and German SAIs started audit work of the peer review project in July 2023. The cooperation was based on the “Memorandum of Understanding”, in which the SAIs of the four countries together laid down the framework conditions for the peer review project.

Die Präsidentinnen und Präsidenten der Rechnungshöfe Indonesiens, Österreichs, der Schweiz sowie Deutschlands bei der Übergabe des abschließenden Peer Review-Berichts.

The Presidents of the SAIs of Indonesia, Austria, Switzerland and Germany at the handover of the final peer review report. Source: BPK.

  • © BPK.

What is a peer review?

Peer reviews exist in various contexts: in science, healthcare but also in the field of government auditing. The principle is always the same: Independent experts review a work, product or the work of others in the same field. This procedure ensures quality, effectiveness and efficiency. In other words: a peer review helps improving the results.

Also in government auditing, this procedure is applied to support each other in improving the quality of the respective audit work. A peer review upholds high standards in global government auditing. Sharing knowledge and experience is a crucial part of the international cooperation of SAIs.

A peer review is a win-win situation: Supreme Audit Institutions learn from each other on an equal footing.

Quelle: Kay Scheller, President of the Bundesrechnungshof

How does it work?

One or more SAIs from different countries look in the cards of another SAI and undertake a review to propose improvements. But also the reviewing SAIs give insights in their audit work and are therefore able to reflect and develop their own work flow. Thus, a peer review means learning from each other on an equal footing.

In this case, the Austrian SAI, the Swiss SAI and the German SAI (lead responsibility) provided advice to the Indonesian SAI in the fields of human resources, ethics and IT. They gained insight in important documents and processes, sent questionnaires, carried out interviews and made field visits to the headquarters of the Indonesian SAI to get an idea on site.

Kay Scheller, Präsident des Bundesrechnungshofes, Joko Widodo, Präsident Indonesiens und Dr. Isma Yatun, Präsidentin des Indonesischen Rechnungshofes.

Kay Scheller, President of the Bundesrechnungshof, Joko Widodo, President of Indonesia and Dr. Isma Yatun, President of the Indonesian SAI.

  • © Biro Pers, Media, dan Informasi. Sekretariat Presiden Indonesia (BPMI Setpres Indonesia).

In its final report, the peer review team made 36 specific recommendations for the SAI. BPK has already implemented some of them and prepares further measures for the remaining recommendations. By the end of August 2024, the Indonesian SAI will report on the progresses made in the implementation process.

With the ceremonial handover of the final report by the three SAIs to the Chair of BPK, to the President of the Republic of Indonesia and the Indonesian parliament, the peer review project has now been concluded. The report will be officially deliberated in the Indonesian parliament.

Press release of the BPK

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