The Impact of Investigative Audits on Uncovering Corruption and Enhancing Legal Accountability

Nuris Pratiwi; Amri Amrulloh

doi:10.69725/raida.v1i2.161

Authors

Nuris Pratiwi a. Department of Accounting, Madiun State Polytechnic, Madiun, Indonesia
Amri Amrulloh b. Department of Accounting, Madiun State Polytechnic, Madiun, Indonesia

DOI:

https://doi.org/10.69725/raida.v1i2.161

Keywords:

Investigative Audit, Corruption Detection, Legal Accountability, Auditor Capacity, Inter-Agency Cooperation

Abstract

Objective: Investigative audits are special accountability reports prepared by DOJ in some cases. It specifically investigates the uniqueness of the investigative audits as compared to the regular audits regarding their capability in discovering the corruption cases, identifying its impact on recovering the state loss and measuring the success of taking the legal action and holding accountable.
Methods: The type of research is quantitative with the data in the form of survey data and case studies of several other audits in the government and corporations of Indonesia. Data were summarized using descriptive statistics and the hypotheses tested using regression analysis.
Results: Investigative audits are significantly more effective in detecting corruption than are regular audits. Not only did investigative audits uncover more corruption cases, they also found greater financial losses. They also fostered greater legal accountability, as cases brought to light through investigative audits led to higher prosecution and conviction rates. Inter-agency cooperation, auditor capacity, and legal protections for audits were identified as factors that helped bolster the investigative audit process.
Novelty: This study is new in the novelty of Indonesia as context, in which there has not been sufficient examination of the role of investigative audits in thes sleuthing out of corruption. New findings about the effectiveness of investigative vs regular audits and inter-agency cooperation, along with legal protections for the same, provide encouragements to strengthen anti-corruption efforts. The research also adds to the wider literature on how investigative budgets can bolster legal accountability in corruption cases.
Research Implications: This study study has important implications for policy and practice in anti-corruption efforts. Empowering auditor more professionalism, inter-agency collaboration, and legal protection in governments and institutions Further exploration is required into the role of technology in aiding the efficacy of investigative audits, and how these audits then contribute to sustained reductions in corruption and enhancement of public trust

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Author Biographies

Nuris Pratiwi, a. Department of Accounting, Madiun State Polytechnic, Madiun, Indonesia

Nuris Pratiwi

Department of Accounting, Madiun State Polytechnic, Madiun, Indonesia
Amri Amrulloh, b. Department of Accounting, Madiun State Polytechnic, Madiun, Indonesia

Amri Amrulloh, S.E, M.Ak
Department of Accounting, Madiun State Polytechnic, Madiun, Indonesia

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