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The Influence Of Investigative Audits To Improve Financial Accountability In Government Institutions

Year: 2024

Type: article

Abstract: This study discusses the role of investigative audits in strengthening financial accountability in government institutions. Investigative audits have an important function in detecting corruption, abuse of power, and financial statement discrepancies. Using a quantitative approach, data were obtained through surveys and in-depth interviews involving auditors and government officials. The findings show that investigative audits can improve transparency, efficiency, and public trust in the financial management of government agencies. Recommendations include strengthening auditor capacity and implementing investigative audits in an integrated manner within the internal control system to improve accountability.

Source: Jurnal Ekonomi Manajemen Akuntansi dan Keuangan

DOI: 10.53697/emak.v6i1.2139

Authors: Sonang Ramena Sipahutar, Desmorina Sianturi, Nur Fadilla, Rosinta Simatupang, Galih Supraja

Institution: Universitas Pembangunan Panca Budi Medan

Language: English

Topic: Corporate Governance and Financial Management

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: diamond

OpenAlex ID: W4406077417

FWCI:

Cites: 8

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Related to: 10