Gorontalo Accounting Journal
Volume 6 Nomor 1 April 2023

Kajian Pelaksanaan Continous Monitoring dan Continous Audit Terhadap Keberhasilan Pengelolaan Pengadaan Barang dan Jasa

Pakasi, Novrabella Clarashinta (Unknown)
Waani, Zigma Robert (Unknown)



Article Info

Publish Date
01 Apr 2023

Abstract

This paper will examine the implementation of continuous monitoring and continuous audit on the success of the management of procurement of goods and services in the local government agencies of North Sulawesi Province. The research was conducted at the Regional Inspectorate of North Sulawesi Province. The essence of this paper aims to determine the implementation of continuous monitoring and continuous audit on the success of the management of procurement of goods and services in the local government agencies of North Sulawesi Province. The data analysis techniques used are data reduction, data display, and conclusion drawing/verification which are carried out interactively and continuously until completion, so that the data becomes saturated. The results of this study show that: 1) Continuous monitoring by the APIP Inspectorate in the implementation of procurement of goods and services in the local government agencies of North Sulawesi Province has been carried out quite well. APIP conducts continuous monitoring to detect early on procurement that does not comply with the applicable regulations, thus APIP can immediately provide improvement suggestions to the local government agencies. 2) Continuous audit by the APIP Inspectorate in the implementation of procurement of goods and services in the local government agencies of North Sulawesi Province has been carried out quite well. APIP conducts continuous audits on strategic packages in local government agencies, so that if any fraudulent activities are found in the implementation of procurement, APIP can provide recommendations for immediate action by the local government agencies.

Copyrights © 2023






Journal Info

Abbrev

gaj

Publisher

Subject

Economics, Econometrics & Finance

Description

Ruang lingkup jurnal ini meliputi (1) Akuntansi Manajemen, (2) Akuntansi Sektor Public, (3) Akuntansi Keuangan, (4) Auditing, (5) Perpajakan, (6) Akuntansi Syariah. serta Bidang Akuntansi ...