By: Muhammad Rafi Bakri

According to the State of the Climate in Asia (2023) report, the average temperature of Asian countries in 2023 rose by 0.91 degrees Celsius compared to the period from 1991-2020. This results in a rise in sea surface temperature, which further intensifies tropical cyclones and severe rainfall that leads to floods and landslides. Indonesia has encountered a total of 300 natural disasters, including 200 instances of flooding between 1990 and 2021. These events have caused harm to around 11 million individuals. Figure 1 shows that all-natural disasters that happened in Indonesia were caused by climate change.

Big Data Analytics (BDA) has increased significantly in recent years. BDA is frequently used to represent immense amounts of data, so users can analyze it more efficiently and make judgements in audit process (Saggi and Jain 2018). Consequently, the worldwide auditing community has formed to mobilize the use of BDA in auditing (Appelbaum, Kogan, and Vasarhelyi 2017). 

BPK enhances the role of the community in public sector audits through three public information services, implemented by the PPID.