Student Organization (SO) audits are generally conducted annually to evaluate the alignment between planned activities and their actual implementation. The purpose of the audit is to ensure that organizational activities are carried out in a transparent, objective, and accountable manner.

To ensure an effective and comprehensive audit process, certain key parties within the Student Organization are required or strongly recommended to attend the audit session.

1. Chairperson (General Chair / Regional Chair)

The Chairperson holds structural responsibility for all organizational activities. During the audit session, the Chairperson is expected to:

• Provide clarification on strategic organizational decisions

• Explain the context of implemented activities

• Present policies related to budgeting and work programs

The Chairperson’s presence ensures that auditors receive a complete overview of the organization’s direction and policies.

2. Treasurer (General Treasurer / Regional Treasurer)

The Treasurer is directly responsible for managing the organization’s finances. In the audit session, the Treasurer is expected to:

• Explain the flow of income and expenses

• Present cash reports and budget realization

• Compare budget plans (RAB) with actual spending

• Show financial transaction evidence

This information is essential to assess the financial transparency and accountability of the organization.

3. Secretary (General Secretary / Regional Secretary)

The Secretary is responsible for organizational administration. During the audit session, the Secretary assists by:

• Providing official correspondence

• Presenting meeting minutes

• Submitting proposals and activity reports

• Ensuring all documents are complete and well-organized

The Secretary’s role ensures that all administrative aspects are properly documented.

Importance of the Three Key Roles

The Chairperson, Treasurer, and Secretary are the three core positions in a Student Organization. They have a comprehensive understanding of:

• Organizational policies

• Financial management

• Administrative and activity documentation

Therefore, their attendance in audit sessions is essential to ensure that the evaluation process is accurate, objective, and transparent.