Strengthening Financial Integrity: ICoFR Training for BPJS Kesehatan by Triage Investiga

Over the past two days, Triage Investiga, through our partner Emman Marpaung CFE, CFCS, Cert.III, has facilitated comprehensive training on Financial Statement Fraud and Internal Control over Financial Reporting (ICoFR) for BPJS Kesehatan.

What made this experience truly memorable was not only the course material, but also the professionals who attended. Bringing together colleagues from Internal Audit, Risk Management, Compliance, and Finance & Accounting created a rich environment for discussion, diverse perspectives, challenges, and learning opportunities. Positive energy, genuine curiosity, thoughtful questions, practical insights, and moments of humor throughout the sessions made this training engaging and enjoyable for the participants.

Day 1 – Building Foundations: 

🔹 Internal Control and the Three Lines Model 

🔹 ICoFR framework and its objectives 

🔹 Roles and responsibilities across functions 

🔹 Financial Statement Fraud and the risk of financial misstatement

Day 2 – Diving into ICoFR Implementation: 

🔹 Risk Assessment and Scope 

🔹 Control Design and Implementation 

🔹 Control Operations 

🔹 Testing and Evaluation 

🔹 Deficiency Evaluation 

🔹 Remediation and Improvement

🔹 Management Reporting and Certification 

🔹 Ongoing Monitoring

One of the most valuable aspects of this training was witnessing participants connect theoretical concepts to real-world challenges, including internal investigation practices within their own organizations. Together, we discussed opportunities to strengthen controls, increase accountability, and enhance the reliability of financial reporting. These conversations demonstrated a shared commitment to building a stronger control environment and fostering greater trust in financial information.

Reliable financial reporting is more than just a compliance requirement—it is the foundation for sound decision-making, transparency, accountability, and public trust. Strong internal control plays a crucial role in ensuring that foundation remains solid.

Triage Investiga hopes this training has helped the BPJS Kesehatan team deepen their understanding of ICoFR and provided practical tools to support the ongoing improvement of their organization's internal control framework.

Thank you to all participants who engaged and contributed to this valuable discussion. It was an honor to learn together, share perspectives, and exchange experiences. We look forward to seeing how these ideas are translated into meaningful improvements and lasting impact for BPJS Kesehatan.