Scoping Review: Implementing the Three Lines Model through ICOFR in Indonesian Government

Abstract

Purpose: This study examines how Internal Control over Financial Reporting (ICOFR), mandated by PMK No. 17/PMK.09/2019, operationalizes the Three Lines Model within Indonesian government entities.

Methodology/approach: Scoping Review was conducted using Arksey and O’Malley’s framework and reported with PRISMA-ScR guidance. Literature from Scopus, Google Scholar, Garuda, and SINTA. From an initial pool of 253 records, 14 studies and professional reports were deemed relevant and synthesized thematically.

Results/findings:

Four themes emerged

• Role clarity drives effectiveness

Line 1 (management) owns risks and evidence; Line 2 (ICOFR assessor) applies consistent assessment and challenge; Line 3 (audit internal/APIP) conducts pre issuance review.

• Leadership converts policy into practice through resources, KPIs, and follow through that reduce repeat deficiencies.


• Assessment quality depends on clear evidence standards, risk based sampling, and timely independent challenge.


• Capability and technology must move together:

Role based training, shared SOPs/assessor tools, and routine IT control ownership improve consistency and re-performance.

Conclusions: ICOFR effectively translates the Three Lines Model into operational governance when each line fulfills its role with discipline and accountability.

Limitations: Findings rely on available academic and professional literature, which may not capture all government practices.

Contribution:  This review maps current practices, clarifies how ICOFR operationalizes the Three Lines in government, and highlights improvement priorities—offering insights for policymakers, auditors, and researchers in public sector governance and internal control.