The Role of Audits for Government Transparency and Accountability

Abstract

Audit plays a strategic role in strengthening good governance through increasing transparency, accountability, and corruption prevention. This study examines the contribution of audit to the effectiveness of public financial management and how the functions of internal and external supervision can increase public trust in government institutions. Based on a literature review of various previous studies, audit is proven to play an important role in ensuring compliance with regulations, increasing efficiency in budget use, and identifying potential deviations early on. Auditors, both from institutions such as BPK and internal inspectorates, are the main instruments in upholding integrity, ethics, and public accountability. The results of this review confirm that quality, independent, and risk-based auditing is a main pillar in realizing a clean, transparent, and responsive government to community needs. Thus, strengthening the capacity of public auditing contributes significantly to increasing the effectiveness of government governance.