The Role of State Financial Compliance Audits in Preventing Corruption in the Indonesian Public Sector

Abstract

The compliance audit of state finances plays a vital role in ensuring transparency, efficiency, and accountability in the management of public funds. This study aims to analyze in depth the role of compliance audits in preventing corruption within Indonesia’s public sector. A descriptive qualitative approach was employed by reviewing recent empirical literature and academic reports related to public sector auditing practices. The findings indicate that the effectiveness of compliance audits strongly depends on auditor quality, the implementation of robust internal control systems, and the independence of supervisory institutions such as the Audit Board of the Republic of Indonesiaand regional inspectorates. Comprehensive audits help detect administrative irregularities, strengthen financial control, and provide legal evidence supporting corruption law enforcement. The study also highlights the importance of improving auditor competence, integrating professional ethics, and adopting data-driven auditing technologies to enhance public oversight effectiveness. Thus, compliance auditing serves not only as a control mechanism but also as a strategic instrument to strengthen transparent, accountable, and integrity-based governance in Indonesia.