Authors

  • Kholik Yatiman Universitas Jendral Soedirman, Banyumas, Indonesia Author

Keywords:

Accountability, Fraud Prevention, Integrity, Probity Audit, Public Procurement

Abstract

This study aims to analyze the effectiveness of probity audit in preventing procurement fraud in the public sector through a literature review approach based on scholarly works published within the last five years. The study emphasizes that probity audit functions as an integrity-based oversight mechanism oriented toward the values of transparency, accountability, honesty, and compliance with the principles of good governance. The analysis reveals that the effectiveness of the audit is strongly influenced by the competence and integrity of auditors, the commitment of institutional leadership, an effective internal control system, and an organizational culture that upholds public ethics. Moreover, the integration of probity audit with e-procurement systems has proven effective in minimizing fraud risks and improving procurement efficiency. This study also highlights the importance of continuous policy support, regulatory reinforcement, and auditor training to ensure the sustainability of probity audit as a preventive instrument against corruption and as a strategic means to achieve clean, transparent, and integrity-based public governance.

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Published

2023-12-30