The institutional reform in 2014 had transformed BPJS Ketenagakerjaan into a new non-profit public entity which is directly responsible to the President of Republic of Indonesia. The creation of this new entity has had an enormous impact on its supervisory system, both external and internal, to ensure its transparency and accountability.

As a result of the new governance landscape, BPJS Ketenagakerjaan has been reconstructing its value and governance system toward the vision of good citizenship governance in 2018.

BPJS Ketenagakerjaan initiated its first step by enhancing its compliance function in executing authority and duties. In the early phase, BPJS Ketenagakerjaan shifted the paradigms from Internal Audit as "The Watch Dog" into a more comprehensive system through the implementation of "Three Lines of Defence" which consist of: Business Unit as the process and risk owner in the First Line, Risk Management and Compliance system in the Second Line and Internal Audit system in the Third Line.