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

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

Many challenges confront the efforts to build procurement fraud risk management in Industry 4.0. This study aims to assess the risk of procurement fraud in industry 4.0 and disclose strategies to optimize the role of internal auditors in mitigating these risks. The mixed-method has been conducted w...

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Bibliographic Details
Main Authors: Mustofa Kamal, John Elim
Format: Article
Language:English
Published: Badan Pemeriksa Keuangan Republik Indonesia 2021-12-01
Series:Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
Subjects:
Fraud risk
procurement
internal auditor
data analytics
risk assessment
Online Access:https://jurnal.bpk.go.id/index.php/TAKEN/article/view/588

Internet

https://jurnal.bpk.go.id/index.php/TAKEN/article/view/588

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