The Social Security Administering Body for the Health Sector (BPJS Kesehatan) is a public legal entity that reports directly to the President and is assigned to administer national health insurance for all Indonesian citizens. Its organizational structure consists of 24 Departments, 13 Regional Departments, 127 Branch Offices and 365 Regency/City Offices.
Audit is a series of activities that provides, in an independent and objective manner, assurance to management by evaluating and improving the effectiveness of risk management, internal control and organizational management. This activity is performed by internal and external auditors. The output will be some recommendations for improvement that must be followed up by each auditee. The Audit Follow-Up Monitoring System (MONTILA) is a tool to monitor the implementation of the follow-up of the audit recommendations (internal and external).