Andragogy in Ethics Education for Auditors

Abstract

BPK RI has a vision to become a trusted audit institution that plays an active role in realizing quality and beneficial state financial governance.  To strengthen this vision, a regulatory framework regarding discipline and a code of ethics has been established; however, there are still several cases of ethical violations by auditors.  This is dangerous for institutions and can reduce public trust in the results of BPK audits. One strategy for building character with integrity is to develop education and training that is comprehensive and in accordance with the needs of examiners in dealing with ethical dilemmas in the field. This study applied a descriptive qualitative method. It described a lot of research using literature studies. Andragogy has a different character because adults already have well-developed ideas within themselves and have confidence that they can also implement these ideas.  Characteristics of Andragogy learning in ethics education must be independent, experience and knowledge-oriented, have clear goals, be relevant to everyday contexts, have a practical nature, not just theory, and be collaborative. BPK RI needs to develop a learning model that places more emphasis on exploring experiences related to auditor ethical dilemmas in the field with the norms that apply in the code of ethics. There are still few journals that discuss ethics education for auditors and this study does not discuss in more depth regarding the system for taking action against disclosure of fraud. This research can provide input and information for leaders and policy makers in preparing a grand design for preventing fraud and can be input for the management to improve its capabilities in the context of education and training programs related to ethics.