Pemberdayaan pendidikan dan pelatihan auditor dapat terwujud apabila pendidikan dan pelatihan auditor didukung penyusunan visi-misi-tujuan-program yang sesuai harapan pengguna (lembaga pengawasan intern pemerintah), adanya kurikulum yang sesuai dengan pengembangan kompetensi auditor, widyaiswara yang profesional, dan penjaminan mutu diklat. Pendekatan penelitian yang digunakan adalah kualitatif, dengan teknik pengumpulan data melalui wawancara, studi dokumen, dan obsevasi. Unit analisis penelitiannya adalah Pusat Pendidikan dan Pelatihan Pengawasan (pusdiklatwas) BPKP di Ciawi Bogor Jawa Barat. Subjek penelitian meliputi unsur pimpinan, widyaiswara, dan staf. Hasil penelitian memberikan pemaknaan bahwapenyusunan visi misi tujuan dan program belum melibatkan pegawai secara representatif dan pengkomunikasian visi misi tujuan dan program belum intensif, kurikulum diklat Jabatan Fungsional Auditor (JFA) belum sesuai dengan standar kompetensi auditor, pengembangan kompetensi widyaiswara belum terstruktur, belum melibatkan anggota organisasi dalam mengidentifikasi area yang perlu perbaikan. Pemberdayaan pendidikan dan pelatihan dapat lebih optimal jika melibatkan peran serta seluruh anggota organisasi dalam penyusunan visi misi, tujuan, dan program serta mengkomunikasikan visi-misi-tujuan dan program dengan intensif; merubah pola diklat yang mencakup kurikulum diklat JFA dan Teknis Substansi sesuai standar kompetensi auditor intern; mengembangkan kompetensi tenaga pengajar secara terstruktur sesuai kebutuhan pengembangan diri widyaiswara; melibatkan seluruh anggota organisasi dalam mengidentifikasi area-area yang perlu diperbaiki dan ditingkatkan.Empowerment education and training of auditors can be realized if the education and training of auditors supported the preparation of the vision-mission-goals-appropriate program user expectations (internal control government agencies), the presence of an appropriate curriculum with the development of the competence of auditors, professional instructor, training and quality assurance. The research approach used was qualitative, with data collection techniques through interviews, document studies, and observation. The unit of analysis is the study of Education and Training Center Supervision (pusdiklatwas) BPKP Ciawi Bogor in West Java. Subjects of study include elements of leadership, instructor, and staff. The results of the study provide a meaning that: the preparation of the vision, mission and program objectives are not involve employee representatives and communicating the vision and mission of the program is not intensive purposes, Auditor Functional training curriculum (JFA) is not in accordance with the standards of auditor competence, competence development of instructor is not structured, not involve members of the organization in identifying areas that need improvement. Empowerment education and training in order to be optimal, researchers give some suggestions are: involve the participation of all members of the organization in the preparation of the vision mission, goals, and programs and communicate the vision-mission-goals and programs with intensive; change the pattern of training that includes training curriculum JFA and Substance compliant Technical competence of internal auditors; develop the competence of instructor in a structured according to the needs of self-development; involving all members of the organization in identifying areas that need improvement.
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