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