Reorentasi Audit Internal Untuk Melawan Korupsi Pengadaan

Abstract

Abstrak: Reorientasi Audit Internal untuk Melawan Korupsi Pe ngadaan. Tujuan penelitian ini adalah untuk menemukan reorientasi peran audit internal dalam melawan korupsi pengadaan. Penelitian ini menggunakan metode configurative-ideographic case study pada informan yang berasal dari Auditor Pengawas Internal Pemerintah (APIP). Penelitian ini menemukan bahwa informan sering jatuh pada sikap penilaian profesional yang tidak objektif pada kegiatan pengadaan yang di dalamnya terdapat political corruption. Peneliti mengusulkan struktur pengawasan internal pemerintah daerah dengan pendekatan three lines for defense. Konsep ini mendedikasikan artikulasi yang jelas terhadap peran audit internal di lingkungan pemerintah daerah dalam memberikan support assurance.

The Strategy to Optimize the Role of Government Internal Supervisory Apparatus (APIP) in Procurement Fraud Risk Management in Industry 4.0

“…The majority of APIP also undertook training in CAAT competency (Figure 3). In addition, expert opinion is also in line with the result of the research that APIP must transform by strengthening their capabilities in information technology (Asad et al, 2019) to improve its performance (Li et al, 2018).…”

“…The interview technique was also used in this research on reorienting the role of APIP in eradicating corruption (Asad et al, 2019).…”

“…An error in establishing a database connection or when a database server is down is one example of the highest risk (Rilyani, Firdaus, & Jatmiko, 2015). The industry revolution development of 4.0 drives the transformation of internal auditors' role in assuring management (Asad, Tarjo, & Musyarofah, 2019). Auditors should pay attention and consider risk management of inherent fraud risk of public procurement within the digital business process.…”

“…From the point of view of internal auditors, APIP has not undertaken risk management evaluation for any assignments (Purnomo, 2017) even though improving public procurement's governance process requires strengthening audit and control (Kamal & Elim, 2018). Control structure should be implemented by applying the Three Lines of Defense approach (Asad et al, 2019).…”

“…In the government sector, the function of internal auditors in providing assurance should undergo evolutionary developments, such as in the business environment. The development of industrial revolution 4.0, such as new technology, geopolitics, and cybersecurity, brings consequences that compel APIP to transform audits(Asad et al, 2019).…”