• Dwi Amalia Sari
    Dwi Amalia Sari
    I am an accountant and for 15 years I audited ministries and public institutions in Indonesia on behalf of the Indonesia’s Supreme Audit Board. My education background is Accounting, with masters in both business administration and forensic accounting. I hold certifications as public accountant, fraud examiner, and international compliance auditor. Naturally, PhD was not in my agenda, until I experienced challenges in auditing forests due to two major issues. Its intangible terms such as biodiversity and sustainability; and its trade off interactions with other sectors such as agriculture, mining, and tourism. Thus, my research attempts to formulate mechanism in auditing…
Papers

Forest Landscape auditing: a proposed new mechanism for enhancing the performance of local governance

2018

Abstraksi

Mechanisms for auditing the performance of forest governance do not yet exist because of the complexity of multi-sectoral governance arrangement that pertain in forests, which has hindered the development of suitable metrics. In Indonesia, the absence of suitable auditing methods at the local level has resulted in ongoing conflicts amongst governance actors: government, business, NGOs, and local communities. We propose auditing governance at the forest landscape scale as a way of controlling the scope, and therefore complexity, of an audit. We test this idea with an experimental audit of the governance of Kampar Peninsula, a landscape in Pelalawan district, Riau. Conflicts amongst governance actors have occurred following the implementation of the peat restoration policy, Government Regulation No 57/2016. Our audit objectives are to understand the causes of conflict and recommend strategies for reducing them, leading to better performance. We used commonly accepted standard performance audit methods to gather four types of evidence -documentary, physical, testimonial, and analytical- to support our assessment and recommendations. We expect this governance audit will contribute to the body of knowledge on auditing best practice as well as to a resolution of the current issues on the Kampar Peninsular.

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