Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Vol. 6 No. 1 (2025): Januari

The Influence Of Investigative Audits To Improve Financial Accountability In Government Institutions

Sipahutar, Sonang Ramena (Unknown)
Sianturi, Desmorina (Unknown)
Fadilla, Nur (Unknown)
Simatupang, Rosinta (Unknown)
Supraja, Galih (Unknown)

Article Info

Publish Date
25 Dec 2024

Abstract

This study discusses the role of investigative audits in strengthening financial accountability in government institutions. Investigative audits have an important function in detecting corruption, abuse of power, and financial statement discrepancies. Using a quantitative approach, data were obtained through surveys and in-depth interviews involving auditors and government officials. The findings show that investigative audits can improve transparency, efficiency, and public trust in the financial management of government agencies. Recommendations include strengthening auditor capacity and implementing investigative audits in an integrated manner within the internal control system to improve accountability.

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Journal Info
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Website

Abbrev

JURNALEMAK

Publisher

Indonesian Journal Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Journal of Economics, Management, Accounting and Finance is an online journal with full reference (double-blind peer review) and open access for academics, researchers, postgraduate students, early career researchers and university students, published by ADM Publisher Bengkulu, Indonesia.Jurnal Emak ...