<![CDATA[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.]]>
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