EFEKTIVITAS PROBITY AUDIT DALAM MENCEGAH KECURANGAN PENGADAAN BARANG DAN JASA
Abstract: The Effectiveness of Probity Audit in Preventing Procurement Fraud. This study seeks to examine the effectiveness of applying probity audits in preventing the fraudulent provision of goods and services. The case study approach was used as a method in the DKI Jakarta Provincial Inspectorate...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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University of Brawijaya
2019-12-01
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| Series: | Jurnal Akuntansi Multiparadigma |
| Subjects: | |
| Online Access: | https://jamal.ub.ac.id/index.php/jamal/article/view/1125/pdf |
| Summary: | Abstract: The Effectiveness of Probity Audit in Preventing Procurement Fraud. This study seeks to examine the effectiveness of applying probity audits in preventing the fraudulent provision of goods and services. The case study approach was used as a method in the DKI Jakarta Provincial Inspectorate in 2016. The results show that the probity audit was not optimal. This is because sampling data was still used in the probity audit process, and the probity audit stage has not been carried out as a whole. Also, there are obstacles to the implementation of the audit probity in the form of limited facilities and infrastructure, budget, auditor competence, time, human resources, and documentation. |
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| ISSN: | 2086-7603 2089-5879 |