Fajriyah Auliyah Anugrah. The Complexity in Implementing Probity Audit in Pre-Procurement of Goods and Services at Regional Inspectorate of Penajam Paser Utara District. Supervised by Mr. Zaki Fakhroni . This research was conducted to examine the implementation of procurement preparation for goods and services from the perspective of probity audit in the local government agencies, conducted by Regional Inspectorate of Kabupaten Penajam Paser Utara. The informants in this study were civil servants at the Regional Inspectorate of Penajam Paser Utara who served as auditors. This research employed interview, observation, and documentation methods. The findings of this study indicate the specific application of probity audit in the procurement preparation stage to ensure that all regulations are correctly followed, honestly, and with full integrity. Thus, this becomes key to preventing fraud in the procurement process of goods and services, as well as the challenges and obstacles experienced in the preparation stage of probity audit. Auditors must uphold high ethical standards, impartiality, and professionalism in gathering, evaluating, and processing data and information from the parties being examined