International Seminar of Widyaiswara, Pandeglang - Banten, February, 25th – 28th, 2019

E-LEARNING AS A MEANS TO
IMPROVE THE CERTIFICATION TRAINING PROGRAM
FOR GOVERNMENT INTERNAL AUDITOR CANDIDATES

Evan Evianto a
a
Pusat Pendidikan dan Pelatihan Pengawasan BPKP, Bogor,
evan.evianto@gmail.com

Introduction
The role of internal auditors in the agency of the government internal audit unit
is related to the application of the principle of accountability in the government
environment. So that with the role of the government internal auditor can support
good governance in all government agencies in Indonesia. The professionalism and
competence of government internal auditors is a prerequisite that must be met by
personil that carry out internal audit functions in government agencies. Therefore,
one of the government policies in providing internal auditors for government agency
through certification training program.
As part of competencies, professionalism and career development program
conforms with the State Apparatus Ministerial Regulation Number 220/2008
requires that government internal auditors must go through certification training
program in running careers. Every level in the government internal auditor position
is required to go through certification training program from the entry level and the
next level. Certification training program carried out by the BPKP covers all
candidate auditors in all ministries, institutions and local governments. This caused
the number of certification training participants to be very numerous and as a result
the queue of trainees became very long and finally their career opportunities
became hampered.
Certification training program for candidate of government internal auditors in
the conventional way (class room) often faces limited space available at the training
venue. This conditition causes the process of fulfilling the number of certified
government auditors to be slower. Since 2014, the BPKP as a advisory institution in
career and competencies for government internal auditors has carried out training
for candidate internal auditors (entry level) using the blended learning method. In
blended learning method the training process is carried out through online learning
and class rooms. By blended learning method, the government internal auditor
certification training can be shortened because some of it has been implemented in
e-learning which certainly does not require more classes and training facilities.
Since many study about comparing classroom lessons with electronic distance
learning lessons reported that no major differences exist in learning between the
two styles of presentation. Selim (2014) revealed e-learning method provides faster
learning at reduced costs, increased access to learning materials, and accountability
for all participants in the learning process. The aim of this paper is to analyze the
survey results of critical succes factors (CSFs) for the implementation of e-learning
relate to certification training program for candidate of government internal auditors
at entry level which is officially called Diklat Pembentukan Auditor Ahli.

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 International Seminar of Widyaiswara, Pandeglang - Banten, February, 25th – 28th, 2019

Method
There are five factors analyzed including the Implementation of e-Learning
Training, e-Learning Training Materials, Online Lecturers / Instructors, e-Learning
Infrastructure, and e-Learning Services that referred to Selim (2005). The data
used in identifying e-learning CSFs were obtained from survey result from 18
courses among 558 participants that located in moodles of learning management
system of BPKP. Respondents in this survey were certification training program
participants in training courses: Code of Ethics and internal Audit Standards,
Government Financial Management, Local Government Financial Management,
Internal Audit, Internal Audit Communication, and Governance, Risk, Control
(GRC).
The training course participant as respondents were asked to give their
opinion of e-learning courses and to estimate their practicality by answering 30 of
questions. All questions used a 5-point Likert-type scale of potential responses:
satisfied, very good, good, neutral and poor. The questions are divided into 5
groups of questions that consisted 10 questions for the Implementation of e-
Learning Training factor, 6 questions for e-Learning Training Materials, 6
questions for Online Lecturers/Instructors, 5 questions for e-Learning
Infrastructure, and 4 questions for e-Learning Services. In this paper the data will
then be analyzed using descriptive analysis techniques. The processed data is
then analyzed by describing the collected data including the average score
(mean).

Important Findings and Discussion

Results of the survey are shown in Table 1 below. Information in the table
provides an empirical evidence of related CSFs from e-learning, where Online
Lecturers/Instructors factors (mean = 3,75) are the most important factor in driving
the success of certification training program through e-learning. Some strength in
the Online Lecturers/Instructors factors include discipline of attendance online
schedule, mastery of the contents, communication skills and answering questions,
ability to lead discussions well, giving motivation and attention to the participants,
also speed and accuracy in responding to participants' questions.
Other evidence shows that e-Learning Services factors (mean = 3,52) are
the weakest CSFs compared to other factors. Several factors related to e-Learning
Services include e-Learning call center can always be contacted at work hours
and working days, quick respond, tickets for technical support are quickly returned
in less than 1 hour during business hours, and live chat responded in less than 5
minutes during working hours.
Thus, the study proved the efficiency and effectiveness of e-learning courses
and highlighted following benefits of participants include convenience, correlation
with the curriculum, combination of theoretical and practical material. This
evidence is shown all of the five factors investigated at least 90.51% of
respondents' perceptions that the learning process through e-Learning is good.
E-learning courses being held in the comfortable mode and managing time
efficiently, providing useful theoretical and practical material. In certification
training program as an educating adult process entails selecting the proper tools
to train them with and integrating them into the learning process (Smith, 2017).
This study also showed that availablity of technology today, it makes sense to

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 International Seminar of Widyaiswara, Pandeglang - Banten, February, 25th – 28th, 2019

explore online certification training program as a tool to meet both compliance and
candidate of government internal auditors competency objectives (Greene and
Marcham, 2019)

Table 1. Result for CSFs Question

Answers
Group
Neutral Good Very Satisfied Mean
Questions Poor
(%) (%) Good (%)
(%)
(%)
Implementation of
1,72 7,58 37,55 37,22 15,93 3,58
e-Learning Training

e-Learning Training
1,16 5,68 35,87 38,62 18,67 3,68
Materials

Online Lecturers /
1,13 5,20 32,73 39,43 21,51 3,75
Instructors

e-Learning
1,15 7,20 35,59 38,17 17,89 3,64
Infrastructure

e-Learning Services 1,52 7,97 41,58 34,59 14,34 3,52

Conclusion
E-learning is a method that can be used as a solution in solving problems in
conventional training with many benefits. The study conclude that five critical
succes factors consist of implementation of e-Learning training, e-Learning training
materials, online lecturers/instructors, e-Learning infrastructure, and e-Learning
services have an important role in the success of e-learning process as part of
certification training program for prospective government internal auditors.
Therefore five CSFs must be designed adequately so that training and
achievement of learning objectives can be achieved properly.

References

Greene, H., and Marcham, C. L. 2019. Online vs Conventional Safety Training,

Professional Safety Journal, January 2019, pp. 26-31.
Selim, H. M. (2005). E-Learning Critical Success Factors: An Exploratory
Investigation of Student Perceptions. Information Resources Management
Association International Conference. Hershey, PA.: Idea Group Publishing.
Smith, S. P. (2017). Adult Learners Effective Training Methods, Professional
Safety Journal, December 2017, pp. 22-25.