Public Audit Transparency and Technology in Strengthening Government Accountability

Abstract

A professional and independent public audit serves as a crucial instrument in realizing good governance. This study aims to analyze the contribution of public audit, financial report transparency, and the utilization of information technology in strengthening government accountability. A conceptual approach was employed through a literature review of ten journals indexed in Google Scholar. The findings reveal that public auditing plays a significant role in ensuring fiscal compliance and the integrity of financial management, while transparency of audit results strengthens public trust in government institutions. Moreover, the application of information technology in the auditing process has proven to improve efficiency, effectiveness, and the accuracy of risk analysis, enabling auditors to focus on strategic decision-making. The integration of these three aspects reinforces external oversight mechanisms and encourages social participation in public control. In conclusion, technology-based and transparent public audits constitute a vital foundation for building sustainable governmental accountability and credibility within the framework of good governance.