The Role of the Government's Internal Supervisory Apparatus in Preventing Corruption In Indonesia

Abstract

This research is motivated by the existence of weaknesses in the Internal Control System as well as problems of non-compliance with laws and regulations that need to be corrected in Ministries and Institutions in Indonesia. This problem will have an impact on organizational goals, namely not achieving effective and efficient activities, reliability of financial reporting, safeguarding state assets, and compliance with laws and regulations. Therefore, a capable APIP is needed so that the organizational goals are achieved. This study aims to analyze the APIP Capability in Ministries/Institutions in Indonesia. The method used in this research is qualitative research design using literature study. Research data were taken from journals, books, previous research, scientific articles, literature and news from official websites and the research subjects were the Government Internal Supervisory Apparatus (APIP). The result of the research is that the internal audit function as a management partner plays a strategic role in fighting corruption. The transformation of the role of internal audit in terms of preventing, detecting and investigating fraud, especially corruption, was carried out in line with the increase in the maturity of the internal audit organization which was marked by an increase in the capability of the internal auditors