Probity Audit as a Fraud Prevention Mechanism in Public Procurement: A Theoretical and Integrative Approach

Abstract

This study aims to provide an in-depth analysis of the role of the probity audit as an instrument for fraud prevention within public procurement systems. Using a library research method based on fifteen peer-reviewed articles published in the last five years and indexed in Google Scholar, this paper explores the interrelation among integrity auditing, agency theory, the theory of planned behavior, and internal control systems. The findings reveal that the probity audit serves not only as an administrative control mechanism but also as a key instrument in shaping a culture of integrity, transparency, and accountability within public governance. The implementation of this audit strengthens oversight through real-time supervision, enhancement of auditor competence, and the utilization of digital technologies to detect potential fraud. Furthermore, the integration of structural, behavioral, and moral aspects is essential for achieving sustainable public audit effectiveness. Hence, the probity audit can be positioned as a fundamental pillar of governmental oversight reform toward cleaner, more efficient, innovative, and integrity-driven governance in the digital era.