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All Journal Asia Pacific Fraud Journal
Bobby Yuhanda
Inspektorat Aceh
Economics, Econometrics & Finance Social Sciences

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Audit Procedure for Selecting Providers through E-Procurement (LPSE) Bobby Yuhanda; Ratna; Abdullah; Faiz Muttaqin Simbolon
Asia Pacific Fraud Journal Vol. 11 No. 1: 1st Edition (January-June 2026)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v11i1.419

Abstract

This study examines the effectiveness of e-audit implementation in the e-procurement (LPSE) system, focusing on fraud risks in the supplier selection process. Using a qualitative case study approach, the research analyzes 2023 procurement data, including access logs, document metadata, and system-generated reports. The findings reveal significant vulnerabilities, such as unauthorized user ID usage, inconsistencies in activity logs, weak access controls, similarities in IP addresses, and identical document metadata among bidders, indicating potential collusion and manipulation. These weaknesses suggest that current e-audit practices are not fully integrated and remain partially manual, limiting their effectiveness in detecting fraud. Drawing on internal control and fraud theories, this study highlights gaps between regulatory compliance and operational implementation. The study proposes a technology-driven e-audit framework, including multi-factor authentication, automated audit modules, and digital forensic analysis. Strengthening these aspects is essential to enhance transparency, accountability, and integrity in electronic procurement systems.
Co-Authors Abdullah Faiz Muttaqin Simbolon Ratna