Assessing the development of performance audit methodology in the supreme audit institution: The case of Indonesia

Badan Pemeriksa Keuangan (BPK), or The Audit Board of the Republic of Indonesia, has introduced performance audits intensively since public sector audit reforms were initiated in 2001. However, the implementation of performance audits still faces several obstacles. This study examines the developme...

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Bibliographic Details
Main Authors: Nico Andrianto, Iwan Purwanto Sudjali, R. Luki Karunia
Format: Article
Language:English
Published: Badan Pemeriksa Keuangan Republik Indonesia 2021-06-01
Series:Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
Subjects:
Online Access:https://jurnal.bpk.go.id/index.php/TAKEN/article/view/554