PUTIK POLINES Assessment by PIPK

The Semarang State Polytechnic General Control Assessment (PUTIK) 2023 aims to ensure that the Information and Communication Technology (ICT) used to support the financial reporting process has been designed and implemented effectively. General ICT controls must ensure that the ICT system can protect the integrity, reliability, availability and security of financial reporting data.

The next objective is to ensure that the financial reporting data produced by the ICT system is reliable and accountable. General ICT controls should ensure that financial reporting data is adequately validated, verified and audited, and ensure that ICT systems can support evolving financial reporting needs. General ICT controls must ensure that the ICT system can flexibly and efficiently support ever-growing financial reporting needs, both in terms of volume, complexity, and legal and regulatory requirements.

The activities carried out include mapping and assessing cyber security management aspects which include several aspects of the Logical Access Area and ICT Operational Area and Service Continuity.

The final results of the PUTIK assessment are provided in the form of a Maturity Index, Maturity Level and a radar-shaped chart that explains the maturity details for each aspect of PUTIK. The Maturity Index within a certain range will determine the Maturity Level.
There are five Maturity Levels, namely: Level 1: Initial Implementation; Level 2: Iterative Implementation; Level 3: Defined Implementation; Level 4: Managed Implementation; and Level 5: Optimal Implementation.

Filling in each question from the PUTIK instrument is done through an interview and filling in the instrument via the link provided. The assessment of the PUTIK instrument was carried out on Tuesday 26 September 2023 by Lukman Yahya, S.T. (Kemendikbudristek PUTIK Assessment Team) as the Internal Control over Financial Reporting (PIPK) team.