Facilitation is the activity of Internal Control Unit (SPI) which is carried out in order to facilitatiom the intent and purpose of the external auditor to the data or supporting documents in auditing.

External auditors that referred include :

  1. Public Accounting Firm (KAP)
  2. Inspektorat Jenderal (ITJEN)
  3. Audit Board Of The Republic Of Indonesia (BPK)