Download - PMK 41 PMK 09 2010.pdf
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MENTERI KEUANGANREPUBLIK INDONESIA
SALINAN
PERATURAN MENTERI KEUANGANNOMOR 41/PMK.09/2010
TENTANG
STANDAR REVIU ATAS LAPORAN KEUANGAN KEMENTERIAN NEGARA/LEMBAGA
DENGAN RAHMAT TUHAN YANG MAHA ESA
MENTERI KEUANGAN,
Menimbang : bahwa untuk melaksanakan ketentuan Pasal 57 ayat (5) Peraturan Pemerintah Nomor 60Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah, perlu menetapkan PeraturanMenteri Keuangan tentang Standar Reviu Atas Laporan Keuangan KementerianNegara/Lembaga;
Mengingat : 1. Peraturan Pemerintah Nomor 60 Tahun 2008 tentang Sistem Pengendalian InternPemerintah (Lembaran Negara Republik Indonesia Tahun 2008 Nomor 127, TambahanLembaran Negara Republik Indonesia Nomor 4890);
2. Keputusan Presiden Nomor 84/P Tahun 2009; MEMUTUSKAN:
Menetapkan: PERATURAN MENTERI KEUANGAN TENTANG STANDAR REVIU ATAS LAPORANKEUANGAN KEMENTERIAN NEGARA/LEMBAGA.
Pasal 1 Standar Reviu Atas Laporan Keuangan Kementerian Negara/Lembaga, yang selanjutnya
disebut Standar Reviu, adalah prasyarat yang diperlukan oleh Aparat Pengawasan InternKementerian Negara/Lembaga untuk menjalankan dan mengevaluasi pelaksanaan reviu atasLaporan Keuangan Kementerian Negara/Lembaga.
Pasal 2 Tujuan Standar Reviu adalah untuk: a. memberikan prinsip-prinsip dasar yang diperlukan dalam praktek reviu; b. menyediakan kerangka untuk menjalankan dan meningkatkan nilai tambah reviu; c. menetapkan dasar-dasar untuk mengevaluasi pelaksanaan reviu; dan d. mendorong peningkatan kualitas Laporan Keuangan Kementerian Negara/Lembaga.
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Pasal 3 (1)Standar Reviu sebagaimana dimaksud dalam Pasal 1 ditetapkan dalam Lampiran I yang
tidak terpisahkan dari Peraturan Menteri Keuangan ini. (2)Reviu atas Laporan Keuangan Kementerian Negara/Lembaga dilaksanakan dengan
mengacu pada Petunjuk Teknis Pelaksanaan Reviu sebagaimana ditetapkan dalamLampiran II yang tidak terpisahkan dari Peraturan Menteri Keuangan ini.
Pasal 4 (1)Petunjuk Teknis Pelaksanaan Reviu sebagaimana dimaksud dalam Pasal 3 ayat (2)
selanjutnya dikelola/dikurangi/ditambah oleh Inspektorat Jenderal KementerianKeuangan.
(2)Untuk menunjang pelaksanaan tugas Inspektorat Jenderal Kementerian Keuangansebagaimana dimaksud pada ayat (1), Menteri Keuangan membentuk suatu tim standarreviu atas laporan keuangan Kementerian Negara/Lembaga.
Pasal 5 Dalam hal belum terdapat pengaturan mengenai pelaksanaan reviu atas Laporan Keuangan
Anggaran Pembiayaan dan Perhitungan, ketentuan dalam Peraturan Menteri Keuangan inidapat digunakan sebagai acuan dalam melaksanakan reviu dimaksud.
Pasal 6 Ketentuan mengenai reviu atas Laporan Keuangan Kementerian Negara/Lembaga yang
diatur sebelum diundangkannya Peraturan Menteri Keuangan ini, dicabut dan dinyatakantidak berlaku.
Pasal 7 Peraturan Menteri Keuangan ini mulai berlaku pada tanggal diundangkan. Agar setiap orang mengetahuinya, memerintahkan pengundangan Peraturan Menteri
Keuangan ini dengan penempatannya dalam Berita Negara Republik Indonesia. Ditetapkan di Jakarta pada tanggal 22 Februari 2010 MENTERI KEUANGAN, SRI MULYANI INDRAWATI Diundangkan di Jakarta
pada tanggal 22 Februari 2010
MENTERI HUKUM DAN HAK ASASI MANUSIA,
PATRIALIS AKBAR
BERITA NEGARA REPUBLIK INDONESIA TAHUN 2010 NOMOR 97
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