PENGAWASAN UNTUK PEMBERANTASAN KORUPSI
Abstract: The role of control
is vital in ensuring the proper financial and performance accountabilityreport.
Control is the systematic effort to set performance standards with planning
objectives, todesign information feedback systems, to compare actual
performance with these predeterminedstandard, to determine whether there are
any deviations and to measure their significance, and totake any action required
to assure that all corporate resources are being used in the effective
andefficient way possible in achieving corporate objective. Auditing is a tool
for implementingcontrol. Auditing is a systematic process of objectively
obtaining and evaluating evidenceregarding assertations about economic actions
and events to ascertain the degree ofcorrespondence between these assertations
and established criteria and communicating theresults to interested users.
Audit is an examination that provides an objective and constructiveassessment
of the extent to which financial, human and physical resources are managed with
dueregard to economy, efficiency and effectiveness; and accountability
relationships are reasonableserved. Audit contributes in corruption combat strategy.
State losses could be found out byimplementing an effective audit such as
forensic audit, investigative audit or other types ofauditing. Corruption is
“the misuse of public office for private gain.” As such, it involves
theimproper and unlawful behavior of public-service officials, both politicians
and civil servants,whose positions create opportunities for the diversion of
money and assets from government tothem and their accomplices. One of
corruption example is fraud. fraudulent financial reporting asintentional or
reckless conduct, whether act or omission, that results in materially
misleadingfinancial statements. Auditor should find out and report this
criminal activities as told by theauditing standards. This paper analyzes the
audit role in combating corruption in Indonesia.
Penulis: Haryono Umar
Kode Jurnal: jpakuntansidd120434
