Law Number 15 of 2004 and Law Number 15 of 2006 only lay down the authority of the BPK in con-ducting audits in general and the types of audits that can be conducted by BPK. These regulations, however, do not specifically and explicitly provide the authority to the conduct of a foresight audit. Foresight audit launched by BPK in the 2016-2020 BPK Strategic Plan will be very important in the ach…