Optimizing Public Financial Audit as an Instrument to Strengthen State Financial Accountability in the Digital Era

Abstract

This research aims to analyze the optimization strategy of public financial audits in strengthening state financial accountability in the digital era. Using a literature study method on the scientific literature of the last five years, this study reviews the development of public audit theory and practice with a focus on technology integration, institutional reform, and improving financial governance transparency. The study was conducted on the results of the latest research relevant to audit practices in the public sector and government digitalization policies. The results of the analysis show that the effectiveness of public audits is determined by three main factors, namely the digital capacity of auditors, the institutional readiness of auditors, and the implementation of technology-based audit systems such as e-audit and big data analytics. These three play an important role in accelerating the supervisory process, strengthening the accuracy of financial reporting, and increasing public confidence in the management of state funds. This study concludes that the optimization of public audits requires a holistic approach that combines digital innovation, regulatory strengthening, and human resource capacity building to realize an adaptive, transparent, and sustainable audit system in modern state financial governance.