实施廉洁审计,防止政府机构在公共采购货物和服务时出现舞弊行为

Johan Arifin, Toni Hartadi
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引用次数: 1

摘要

为印度尼西亚政府机构获取货物和服务的采购活动很容易成为各种欺诈的媒介。廉洁审计是一种新颖的方法,在货物和服务采购过程中实施实时审计,以克服持续的欺诈问题。本研究旨在参考相关法规,评估公正性稽核的执行情况。本研究采用文献分析法进行描述性定性研究。本研究的对象是作为国家公共采购署政府内部监督机构的国家公共采购署督察。研究结果表明:一是设施基础设施实施廉洁审计的适宜性较好;二是廉政审计执行情况良好,符合廉政审计准则要求;第三,LKPP在实施廉洁审计过程中存在的问题是缺乏实施廉洁审计的政策和标准操作程序(SOP)。本研究也有望成为未来研究者的相关资料之一,并协助印尼政府实施廉洁审计政策。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The implementation of probity audit to prevent fraud in public procurement of goods and services for government agencies
The procurement activities to obtain goods and services for government agencies in Indonesia are susceptible to becoming a medium of various types of fraud. Probity audit is a novel approach in which real-time audit is implemented in the process of goods and services procurement to overcome ongoing fraud issues. This study aimed to evaluate the implementation of probity audit with reference to applicable regulations. This research was a descriptive qualitative study analyzed using the document analysis method. The object of the study was the Inspectorate of the National Public Procurement Agency (LKPP) as the Government Internal Supervisory Apparatus of LKPP. The study results showed that, first, the suitability of facilities and infrastructure to implement probity audit was fairly good; second, the implementation of probity audit was satisfactory and in accordance with the guidelines for probity audit; third, the issue during the implementation of probity audit included the absence of policy and Standard Operating Procedure (SOP) for the implementation of probity audit in LKPP. This research was also expected to become one of the relevant sources for future researchers and assist the government in implementing the probity audit policy in Indonesia.
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来源期刊
CiteScore
12.10
自引率
0.00%
发文量
10
审稿时长
6 weeks
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