Development of Investigative Audit Procedure Model at the Ministry of Religious Affairs Indonesia

Abstract

Purpose: Various efforts to eradicate corruption in Indonesia have been carried out, anti-corruption education and other preventive measures are still not enough to eliminate opportunities for corruption. Law enforcement is also not effective enough to suppress corruption. For this reason, it is necessary to have an active role from all parties, especially the government's internal audit, in this case, the implementation of an investigative audit. Method: So we need an approach that can collect various ideas with various perspectives and offers a variety of alternatives in creating a model that can be maintained and rational so that it can help make judgments or recommendations. And this is obtained in the Soft System Methodology approach, where researchers directly explore data/information from main sources either by interview or discussion. Finding: The quality of audit results is strongly influenced by various elements of management (5M: man, material, machine, method, and money), one of which is the audit implementation guidelines that the Ministry of Religious Affair does not yet have. Novelty: An investigative audit guide model that can be used in carrying out tasks ranging from planning to monitoring the follow-up to the recommendations of the investigative audit results. Keywords: Internal audit of government, investigative audit procedure, soft system methodology.