Peranan Audit Investigatif dalam menjadikan Bukti Audit sebagai Bukti Hukum untuk Pembuktian Tindak Pidana Korupsi

Abstract

This study aims to determine the implementation of investigative audits, how the procedures for collecting audit evidence and its development into legal evidence related to proof of Corruption Crimes, and how the role of investigative audits in making audit evidence as legal evidence to prove Corruption Crimes by the Financial and Development Supervisory Agency (BPKP) Center. Investigative audit includes the review of financial documentation for specific purposes related to litigation and criminal matters, where the practice is prioritized in two areas of activity, namely looking for evidence of criminal acts and causes or supporters of losses. Proof in an audit perspective and evidence in law is different.
 But, based on Law no. 8 of 1981, from now on referred to as KUHAP, audit evidence can be developed into legal evidence. Can obtain instructional evidence from the Audit Working Paper, documentary evidence from the Investigative Audit Result Report, can get expert evidence from the investigative auditor's statement, and the Investigative Audit Result Report? The method used in this research is a case study. Based on the research results from the discussion, it can be concluded that the implementation of investigative audits plays a role in making audit evidence legal evidence for proving Corruption Crimes. The performance of an outstanding investigative audit will produce relevant, competent, and valid audit evidence, which in the end can be developed into legally valid evidence (based on the Criminal Procedure Code). Still, audit evidence is not the only evidence used in making decisions. Not all audit evidence can be used as legal evidence.