Proceedings of The First International Conference on Financial Forensics and Fraud, ICFF, 13-14 August 2019, Bali, Indonesia

Research Article

Three Lines of Defense: Paradigm Supporting Roles of Internal Audit to Prevent Corruption in Indonesia Regional Government

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  • @INPROCEEDINGS{10.4108/eai.13-8-2019.2294266,
        author={Tarjo  Tarjo and Alexander  Anggono and Siti  Musyarofah and Bambang  Haryadi and Nurhayati  Nurhayati and Ach Fawaid As‘ad and Sugiarto  Mulyawan},
        title={Three Lines of Defense: Paradigm Supporting Roles of Internal Audit to Prevent Corruption in Indonesia Regional Government},
        proceedings={Proceedings of The First International Conference on Financial Forensics and Fraud, ICFF, 13-14 August 2019, Bali, Indonesia},
        publisher={EAI},
        proceedings_a={ICFF},
        year={2020},
        month={5},
        keywords={internal audit regional government corruption three lines for defense},
        doi={10.4108/eai.13-8-2019.2294266}
    }
    
  • Tarjo Tarjo
    Alexander Anggono
    Siti Musyarofah
    Bambang Haryadi
    Nurhayati Nurhayati
    Ach Fawaid As‘ad
    Sugiarto Mulyawan
    Year: 2020
    Three Lines of Defense: Paradigm Supporting Roles of Internal Audit to Prevent Corruption in Indonesia Regional Government
    ICFF
    EAI
    DOI: 10.4108/eai.13-8-2019.2294266
Tarjo Tarjo1,*, Alexander Anggono1, Siti Musyarofah1, Bambang Haryadi1, Nurhayati Nurhayati1, Ach Fawaid As‘ad1, Sugiarto Mulyawan1
  • 1: University of Trunojoyo Madura
*Contact email: tarjo@trunojoyo.ac.id

Abstract

The purpose this article is to reference an internal audit structure for Regional Government in Indonesia. This article uses literature review from previous research to build a new audit concept. This article finds the reality contradicts between the practice and theory of internal audit that it is unable to fight corruption in Indonesia. In fact, the Komisi Pemberantasan Korupsi (KPK) and Indonesia Corruption Watch (ICW) released that the most corruption cases in Indonesia were dominated by corruption of goods and services procurement. Findings reflect a new paradigm, the concept of three lines of defense as a powerful supporting the role of internal audit to prevent corruption in Regional Government in Indonesia maximally.