FORENSIC AUDIT IN REVEALING CRIMINAL ACTION OF GOVERNMENT’S GOODS/SERVICES PROCUREMENT CORRUPTION

Abstract

The phenomenon of corruption actions that have changed in terms of the form or method undertaken by corruptors increasingly imposes law enforcement to execute relevant disclosure actions for alleged corruption crimes. It is important to conduct several methods that can be more effective in following the development of corruption crimes so that the law is considered not to be hobbled in responding to the challenges of the times, especially in the preparation of regulations and increasing the competence of law enforcement. The disclosure model of corruption crimes must be renewable by looking at other aspects or forms of examination to open initial loopholes in the disclosure of corruption crimes. Forensic Audit, which is currently applied, can be used as a model for disclosing corruption crimes, especially those that ensnare State officials. By examining the forensic audit, other veiled motives can be found affecting a state official in fulfilling his administrative and legal obligations.