Semarang, 3 July 2026 — The SDGs Center of Universitas Diponegoro (UNDIP) hosted a working visit from the Audit Board of the Republic of Indonesia (Badan Pemeriksa Keuangan/BPK RI). The visit focused on drafting a principal paper on how artificial intelligence (AI) can support the Sustainable Global Climate (SGC) agenda. Indonesia will champion this agenda as Chair of INTOSAI (International Organisation of Supreme Audit Institutions) for the 2028–2031 term. The meeting was a follow-up to earlier discussions between the two institutions, part of ongoing preparations for the INCOSAI 2028 Congress to be held in Bali.
The meeting was attended by the Head of the Public Relations and International Cooperation Bureau of BPK, Teguh Widodo, along with his staff, as well as Undip academic representatives led by Prof. Bulan from the Faculty of Social and Political Sciences (FISIP).
During the meeting, BPK RI targeted the formulation of a principal paper to be completed within the next two months. This strategic document is being prepared as the foundation for BPK RI’s leadership as the Chair of INTOSAI for the 2028-2031 period. Teguh Widodo emphasized that this leadership role coincides with a crucial international momentum, as BPK RI will begin serving on the UN Board of Auditors starting in July. This dual mandate presents a perfect opportunity to evaluate the progress of the SDGs and improve global governance as the 2030 deadline approaches.
To ensure a cohesive strategy, BPK RI and UNDIP agreed to merge the issues of SGC and AI into a single Grand Theme, preventing the discussions from running in separate streams. This decision was partly driven by lessons learned from previous INTOSAI congresses, where disconnected themes caused dissatisfaction among member countries, creating a moral imperative for Indonesia to deliver a unified and successful framework.
Regarding input from INTOSAI members, UNDIP recommended issuing a single survey once the framework matures, paired with Focus Group Discussions (FGDs) for deeper insight from key actors, rather than starting from scratch. Piloting was agreed to be relevant only at the implementation stage, not during the drafting phase.
One pressing need raised by the BPK team was the importance of clarifying the final output of this study so it can be presented as a tangible result to the INTOSAI community in 2027–2028. Among the ideas discussed was the development of practical toolkits, such as an AI-assisted “Sustainable Financing Accountability” concept, which could serve as a real-world implementation model for member countries with varying levels of readiness.
Responding to this need, an AI expert from the Faculty of Science and Mathematics (FSM) at Undip, Dr. Adi Wibowo, presented an innovative design for an audit tool. He proposed the development of an analytical dashboard that is not only descriptive but also features predictive capability.
- This predictive system is designed to foresee the probability of achieving the SDGs in the future based on data trends from INTOSAI member countries.
- The audit tool is targeted to holistically detect potential fraud, especially in direct fund allocations.
- There are five main criteria that this system must possess: scalability, real-time reporting, data integration, predictive capability, and a user-friendly interface.
Given AI’s rapid pace of development and its dual-edged nature, the need for an ethical and governance framework (guardrails) was highly emphasized. Budi Cahyono from BPK RI reminded the forum that INTOSAI’s primary policy focuses heavily on data protection to prevent misuse.
Addressing this challenge, the UNDIP team recommended implementing technical regulations that refer to global standards. The application of ISO 27001 standards for information security and ISO 27001 for privacy management was proposed as the primary framework. This step is considered essential to maintain trust among countries, given that the trend of AI utilization is borderless.
As a next step, the BPK RI team will shortly send a more detailed timeframe to the UNDIP SDGs Center, covering the target completion dates for the principal paper, discussion paper, and preparations for the Bali Declaration, to ensure the document drafting process stays on track ahead of the INCOSAI 2028 Congress.
