Efektivitas Peran Aparatur Pengawas Internal Pemerintah Dalam Pengadaan Barang dan Jasa
DOI:
https://doi.org/10.51158/qs7zy507Keywords:
Pengadaan barang dan jasa, APIP, Kecurangan, KorupsiAbstract
Efektivitas Peran APIP dalam Kegiatan Pengadaan Barang dan Jasa. Artikel ini bertujuan mengetahui peranan internal audit dalam pencegahan kecurangan pengadaan barang dan jasa. Penelitian ini merupakan studi literatur 25 artikel di 25 jurnal akuntansi dan manajemen dari 2010 hingga 2020. Literatur dikelompokkan berdasarkan tema yang relevan dan kontribrusi artikel terhadap masyarakat. Hasil penelitian menemukan bahwa Aparatur Pengawas Internal Pemerintah berhasil menangani korupsi pengadaan barang dan jasa. Upaya komprehensif dilakukan melalui berbagai langkah. Upaya probabilitas audit, reviu audit dan menggunakan three line defense serta dengan memahami gejala korupsi. Penanganan korupsi pengadaan barang dan jasa dengan langkah komprehensif memberikan support assurance untuk melaksanakan misi Aparatur Pengawas Internal Pemerintah pada pemerintah daerah
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