Learning Outcomes Participants will be able to: (1) distinguish ICOFR from the broader Sistem Pengendalian Intern (SPI); (2) map significant bank accounts to processes and financial-statement assertions, including PSAK 71 ECL/CKPN and UUS akad-based balances; (3) design a Risk & Control Matrix (key vs. compensating; preventive vs. detective; manual vs. automated; (4) evaluate and aggregate control deficiencies and conclude on severity; (5) plan and execute Test of Design and Test of Operating Effectiveness with ITGC reliance, calibrated to bank transaction volumes; (6) assess the SKAI assurance role against the IIA Global Internal Audit Standards; (7) design a 12–24 month ICOFR implementation roadmap with maturity milestones.