Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023)

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Risk-Based Audit as an Effort to Mitigate Corruption Risk in Government (The Phenomenon of Corruption Cases in Indonesia)

Authors
Ferry Christian1, 2, *, Arifuddin Mannan3, Andi Kusumawati3, Sri Sundari3
1Economic and Business Faculty, Palangka Raya University, Palangkaraya, Central Borneo, Indonesia
2Student of Doctoral Program in Economic and Business Faculty, Hasanuddin University, Makassar, Indonesia
3Economic and Business Faculty, Hasanuddin University, Makassar, South Sulawesi, Indonesia
*Corresponding author. Email: Ferrychristian@feb.upr.ac.id
Corresponding Author
Ferry Christian
Available Online 22 May 2024.
DOI
10.2991/978-94-6463-400-6_24How to use a DOI?
Keywords
Risk Based Audit; Risk Mitigation; Corruption
Abstract

This article aims to analyze risk-based audits as an effort to mitigate corruption risks in central and regional governments. The research method applied in this article is the literature review method. The literature review method is a method for reviewing literature studies and several studies related to the topic of risk-based auditing and the phenomenon of corruption that occurs in Indonesia. The targets to be achieved in implementing risk-based audit are identifying risks of failure, error and fraud, as well as providing recommendations for central and regional governments related to acts of corruption to improve their operations, providing a strong basis for the audit team in providing opinions on internal audits of financial statements by considering the associated risks of misstatement to improve efficiency, effectiveness and audit quality. This study contributes to the development of strategies and policies aimed at preventing and dealing with corruption in government, with the aim of creating more transparent, accountable and integrity governance in the management of public resource.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
22 May 2024
ISBN
978-94-6463-400-6
ISSN
2352-5428
DOI
10.2991/978-94-6463-400-6_24How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Ferry Christian
AU  - Arifuddin Mannan
AU  - Andi Kusumawati
AU  - Sri Sundari
PY  - 2024
DA  - 2024/05/22
TI  - Risk-Based Audit as an Effort to Mitigate Corruption Risk in Government (The Phenomenon of Corruption Cases in Indonesia)
BT  - Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023)
PB  - Atlantis Press
SP  - 326
EP  - 337
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-400-6_24
DO  - 10.2991/978-94-6463-400-6_24
ID  - Christian2024
ER  -