REORENTASI AUDIT INTERNAL UNTUK MELAWAN KORUPSI PENGADAAN

Achmad Fawaid Asad, Tarjo Tarjo, Siti Musyarofah

Abstract


Abstrak: Reorentasi Audit Internal untuk Melawan Korupsi Pengadaan. Tujuan penelitian ini untuk menemukan reorentasi 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 professional yang tidak objektif pada kegiatan pengadaan, dimana 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.

                                                                                                                                              

Abstract: Internal Audit Reorientation Against Procurement Corruption. The purpose of this study is to find a reorientation of the role of internal audit in the fight against procurement corruption. This study uses configurative-ideographic case study method on informants from the government's internal auditor. This study finds that informants often fall into the attitude of professional judgment that is not objective in procurement activities, in which there is political corruption. The researcher proposes the internal supervision structure of the regional government using the three lines for the defense approach. This concept dedicates a clear articulation of internal audit’s roles within the local government environment in providing support assurance.


Keywords


audit internal; korupsi; pengadaan; pengendalian internal

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