THE GOVERNMENT'S INTERNAL AUDIT PLANNING STRATEGY IN PREVENTING CORRUPTION IN THE PROCUREMENT SECTOR IN THE ERA OF DISRUPTION

M. Kamal, N. Nasarudin
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引用次数: 2

Abstract

This study aims to disclose not only the APIP's internal audit planning strategy in accordance with the mandate of the SAAIPI 2014, Law 30/2014, Law 23/2014, Government Regulation 60/2008, Presidential Regulation 16/2018, Presidential Regulation 54/2018, but also the synergy strategy among APIP, LKPP and APH in preventing corruption in the procurement sector. The research method used is a qualitative method with the literature studies, surveys, and retrospective studies. The results show that the mandate of internal supervision can be identified through the relationship matrix between SAAIPI 2014 and several regulations. The strategy in the synergy of supervision planning conducted by APIP, LKPP and APH can be determined through a SWOT analysis of the role of APIP. There are 4 choices of strategies for optimizing the role of APIP. APIP that has a capability score of 3 can use the SO and ST strategies. Whereas APIP that has capability scores of 1 and 2 can use the WO and WT strategies. Whole of Government can be built by APIP, APH and LKPP, either in the form of coordination between institutions, the formation of task forces, or social coalitions.
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政府的内部审计规划策略,防止腐败的采购部门在混乱的时代
本研究旨在揭露APIP根据SAAIPI 2014、第30/2014、第23/2014号法律、第60/2008号政府法规、第16/2018号总统法规、第54/2018号总统法规的内部审计规划策略,以及APIP、LKPP和APH在防止采购部门腐败方面的协同策略。本研究采用文献研究、调查研究和回顾性研究相结合的定性研究方法。结果表明,通过SAAIPI 2014与若干法规之间的关系矩阵,可以识别内部监督的授权。通过对APIP的作用进行SWOT分析,可以确定APIP、LKPP和APH在监理规划协同中的策略。优化APIP作用的策略有4种选择。能力得分为3的APIP可以使用SO和ST策略。而功能得分为1和2的APIP可以使用WO和WT策略。整个政府可以由APIP、APH和LKPP以机构间协调、组建工作组或社会联盟的形式建立。
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