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Geffira Anandita Hasnie - Personal Name

The Relevance of Probity Audit as a Prevention for Legal Problems in The Procurement of Goods and Services

This research was conducted to examine the relevance of probity audit as a preventive effort against legal problems in the procurement process of goods and services in Kutai Kartanegara Regency. In the context of goods and services procurement, irregularities that often occur are caused by price inflation/markup which can have serious legal consequences. With that, a probity audit was introduced as a monitoring mechanism that follows the procurement flow. The informants in this study are civil servants at the Regional Inspectorate of Kutai Kartanegara who have experience as probity auditors. This research uses interviews, observation, and documentation methods. The findings in this study show that probity audit has relevance as a preventive effort on potential legal issues. Probity audit has proven to be effective in identifying legal risks from the planning stage to contract execution, allowing corrective actions to be taken quickly and appropriately. Thus, this study illuminates that probity audits can serve as a powerful preventive tool in ensuring transparency and accountability in procurement.

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Judul The Relevance of Probity Audit as a Prevention for Legal Problems in The Procurement of Goods and Services
Pengarang Geffira Anandita Hasnie - Personal Name
No. Panggil SKRIPSI GEF t 2024
Subyek probity audit
pengadaan barang dan jasa
Procurement of goods and services
Prevention of irregularities
Procurement supervision
Legal issues
Bahasa English
Tempat Terbit Universitas Mulawarman
Tahun Terbit 2024
Penerbit Fakultas Ekonomi dan Bisnis
Jurusan Akuntansi
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