Performance audit services evaluate the effectiveness, efficiency, and economy of resource utilization to achieve the objectives of an organization's programs or activities. These services differ from financial audits because they focus on operational aspects and performance, not just the accuracy of figures. They aim to provide an opinion on the achievement of key performance indicators (KPIs) and identify areas for improvement.

• Public accountants' responsibilities include independence, objectivity, confidentiality of information, and adherence to professional ethics, while management is responsible for the data and the implementation of recommendations. These services are assurance-based, with professional skepticism applied to detect inefficiencies or irregularities.
   
• User Objectives
  The primary objective of performance audit services for users (such as government management, state-owned enterprises, or public stakeholders) is to improve accountability and transparency through objective performance evaluations, thereby supporting resource optimization and strategic decision-making. Users benefit as follows:
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• Performance evaluation and improvement: 
• Assessing KPI achievement, identifying strengths and weaknesses, and providing actionable recommendations for cost savings and increasing program effectiveness.
   
• Improved operational efficiency: 
• Detecting inefficiencies or risks, helping to better allocate resources and prevent waste.
   
• Trust and compliance: 
• Enhance public confidence and meet regulatory obligations for annual or special audits, particularly in the public sector.

Overall, this service provides long-term added value with a focus on tangible results, without absolute guarantees, and is recommended in combination with a financial audit for a holistic evaluation.

Investigative audit services, or more accurately referred to as investigative services in accordance with the Investigative Services Standards (SJI) issued by the Indonesian Institute of Certified Public Accountants (IAPI), are services provided by public accountants to conduct in-depth examinations of suspected fraud, material errors, or other specific financial issues. SJI, which became effective January 1, 2022, regulates investigative engagements that are not routine assurance engagements like financial statement audits, but instead focus on gathering investigative evidence for legal, litigation, or recovery purposes. These services include elements of forensic accounting, where public accountants act as independent experts to analyze transactions, documents, and financial data to identify patterns of fraud or irregularities.

User Objectives
The primary objective of investigative audit services for users (such as entity management, shareholders, creditors, or legal authorities) is to obtain credible evidence and in-depth analysis to address suspected fraud or financial disputes, thereby supporting strategic decision-making or remedial action. Users benefit from the following:

• Recovery and loss prevention: 

Identification and quantification of financial losses resulting from fraud, assisting in asset recovery through litigation or insurance.

• Legal support and credibility: 

Investigative reports that can be used as evidence in court, increasing stakeholder trust and meeting regulatory obligations.

• Improved governance: 

Recommendations to strengthen internal controls, prevent recurrent fraud, and increase operational transparency.

Overall, this service provides added value through an independent, forensic approach, helping users manage ethical and financial risks without requiring full assurance. If necessary, it can be combined with routine audit services for ongoing monitoring.

Review services are regulated by Review Engagement Standard (SPR) 2400 (Revised 2023) issued by the Indonesian Institute of Certified Public Accountants (IAPI). These services are provided by public accountants (practitioners) to obtain limited assurance on an entity's historical financial statements. This service involves conducting inquiries of management and other individuals responsible for financial information, as well as analytical procedures, without extensive audit procedures. This process aims to identify whether anything has come to the practitioner's attention that causes them to believe that the financial statements are not fairly presented, in all material respects, in accordance with the applicable financial reporting framework (such as SAK or IFRS).

User Objectives

The primary objective of review services for users (such as management, owners, creditors, or regulators) is to obtain limited assurance on the fairness of the historical financial statements, which supports more informed economic decision-making than without assurance, but is more efficient than an audit. Users receive the following benefits:

•  Limited assurance on reliability:
    Helps identify potential material errors, making the financial statements more reliable for internal analysis, credit applications, or external reporting.

• •  Moderate efficiency and cost:

    Cheaper and faster than an audit, suitable for small-to-medium-sized entities or recurring engagements requiring moderate assurance.

•  Transparency and communication:
    The practitioner's report explains the nature of the review, management's responsibilities, and its limitations, allowing users to assess the risks themselves without relying entirely on the practitioner.

Overall, this service enhances the credibility of the financial statements without claiming full assurance, emphasizing management's responsibilities. If higher assurance is required, users are advised to turn to an audit.