Three Lines of Defense: Paradigm Supporting Roles of Internal Audit to Prevent Corruption in Indonesia Regional Government

Tarjo, Tarjo and Anggono, Alexander and Musyarofah, Siti and Haryadi, Bambang and Nurhayati, Nurhayati and As‘ad, Ach Fawaid and Mulyawan, Sugiarto (2020) Three Lines of Defense: Paradigm Supporting Roles of Internal Audit to Prevent Corruption in Indonesia Regional Government. In: ICFF 2019, 13-14 August 2019, Bali, Indonesia.

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Abstract

The purpose this article is to reference an internal audit structure for Regional Government in Indonesia. This article uses literature review from previous research to build a new audit concept. This article finds the reality contradicts between the practice and theory of internal audit that it is unable to fight corruption in Indonesia. In fact, the Komisi Pemberantasan Korupsi (KPK) and Indonesia Corruption Watch (ICW) released that the most corruption cases in Indonesia were dominated by corruption of goods and services procurement. Findings reflect a new paradigm, the concept of three lines of defense as a powerful supporting the role of internal audit to prevent corruption in Regional Government in Indonesia maximally.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: internal audit regional government corruption three lines for defense
Subjects: H Social Sciences > H Social Sciences (General)
Depositing User: EAI Editor IV
Date Deposited: 18 Mar 2021 12:27
Last Modified: 18 Mar 2021 12:27
URI: https://eprints.eudl.eu/id/eprint/1712

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