AUDIT OF FOREST MANAGEMENT ACTIVITIES RELATED TO THE FOREST INVENTORY, SETTING FOREST AREA, MITIGATION CLIMATE CHANGE, FOREST USE PERMIT AND USE OF FOREST AREAS, FOREST LOGGING AND IT’S REPORTING, AND FOREST PROTECTION ZONE By Ruspiata Dewi

BACKGROUND Forest plays a very important role in our lives,. Tropical rain forest may contain more than 200 tonnes of carbon per hectare. A very vital role of forests must be ensured that the government has made efforts to maintain the continuity of the forest. Forest plays a very important role in our lives,. Tropical rain forest may contain more than 200 tonnes of carbon per hectare. A very vital role of forests must be ensured that the government has made efforts to maintain the continuity of the forest.

Purpose of this audit is to: (1) Assess whether the Internal Control System activities related to the forest inventory, setting forest area, mitigation climate change, forest use permit and use of forest areas, forest logging and it,s reporting, and forest protection zone have been designed and adequately implemented; Assess whether the activities of forest inventory, forest inauguration, mitigation climate change, permitting use of forests and forest use, management of non-tax revenues, as well as security and protection of forest areas have been accordance with applicable regulations. Assess whether the Internal Control System activities related to the forest inventory, setting forest area, mitigation climate change, forest use permit and use of forest areas, forest logging and it,s reporting, and forest protection zone have been designed and adequately implemented; Assess whether the activities of forest inventory, forest inauguration, mitigation climate change, permitting use of forests and forest use, management of non-tax revenues, as well as security and protection of forest areas have been accordance with applicable regulations.

The target of Forest inventory activities; Inaugural activities of forest area; Climate change mitigation activities; Licensing activities of forest utilization and forest use, Management activities of non-tax revenues, and Security activities and protection of forest areas Forest inventory activities; Inaugural activities of forest area; Climate change mitigation activities; Licensing activities of forest utilization and forest use, Management activities of non-tax revenues, and Security activities and protection of forest areas

Scope of audit the forest inventory activities, strengthening of regional forests, climate change mitigation, permitting use of forests and the use of forest area, the management of non-tax revenues, as well as security and protection forests conducted in year 2006 to 2008 [without making methodology inspection technology with Geographical Information System (GIS) and Global Positioning System (GPS)]. Especially for the mitigation of climate change, the scope activities that are examined include the activities of the Ministry of Environment and the National Council on Climate Change. the forest inventory activities, strengthening of regional forests, climate change mitigation, permitting use of forests and the use of forest area, the management of non-tax revenues, as well as security and protection forests conducted in year 2006 to 2008 [without making methodology inspection technology with Geographical Information System (GIS) and Global Positioning System (GPS)]. Especially for the mitigation of climate change, the scope activities that are examined include the activities of the Ministry of Environment and the National Council on Climate Change.

CRITERIA Law Number 41 Year 1999 on Forestry and the changes in Act No. 19 of Law No. 1 of 2004 on State Treasury. Law No. 17 of 2004 on Ratification of Kyoto Protocol the Framework Convention of the United Nations of Changes Climate and Law No. 6 of 1997 on Ratification of the United Nations Framework Convention on Climate Change (Framework Convention on The United Nations on Climate Change. Law Number 17 Year 2006 on Customs Some Government Regulations Some Regulations of the Minister of Forestry. Law Number 41 Year 1999 on Forestry and the changes in Act No. 19 of Law No. 1 of 2004 on State Treasury. Law No. 17 of 2004 on Ratification of Kyoto Protocol the Framework Convention of the United Nations of Changes Climate and Law No. 6 of 1997 on Ratification of the United Nations Framework Convention on Climate Change (Framework Convention on The United Nations on Climate Change. Law Number 17 Year 2006 on Customs Some Government Regulations Some Regulations of the Minister of Forestry.

AUDIT METHODOLOGY 1.Risk Approach 2.Sampling method 3.The use of GIS and GPS Technology 1.Risk Approach 2.Sampling method 3.The use of GIS and GPS Technology

Sample for uses GIS 1. Audit with using GIS technology to detect forest fire, deforestation, and illegal used of land. 2. GIS Technology also uses to determine audit sample and location. Identified the deforestation spot caused by illegal logging and illegal use of land also estimated deforestation area. 3. Ground check to the location using GPS and camera to record the evidence on field.

9 Thank You

Info For GIS Audit Board Indonesia has implemented GIS education attended by participants from ASEANSAI members are: 1. JAN 2009 of Malaysia: 15 people 2. In 2010 of Supreme Audit Vietnam: 10 people 3. In 2012 from JAN Malaysia: 12 people