Analisis Sistem Audit Keuangan Sektor Publik Beserta Standar dan Regulasi yang Berlaku

Abstract

Public sector audits are a crucial element in ensuring accountability and
transparency in state financial management. As public demand for good
governance increases, the role of public sector audits is increasingly under
scrutiny. Public sector audits aim to evaluate whether the use of state
financial resources has been carried out economically, efficiently, and
effectively, and in compliance with regulations. This type of research is
qualitative research, which means collecting data naturally with the aim of
interpreting the phenomena that occur where the researcher is a key
instrument. The characteristics of qualitative research are: 1) conducted in
natural conditions, 2) more descriptive, 3) paying attention to processes as
well as products, 4) tending to analyze data inductively. The history of
public sector audits in Indonesia began in the reform era with demands for
better state financial management, free from corruption, collusion, and
nepotism, and accountability. Public sector audits have experienced ups
and downs, but continue to develop with the enactment of laws in the field
of state finance. The main differences between public sector audits and
business sector audits lie in motivation, funding sources, accountability,
organizational structure, accounting systems, financial reports, accounting
standards, auditors involved, and audit standards used. The public sector
financial audit cycle consists of several stages, namely audit planning,
establishing regulations, preparing audit programs, conducting audits,
making lists of findings, discussing audit results, completing reports,
following up on findings, and issuing audit report results. The techniques
used in public sector financial audits include analytical procedures,
inspections, confirmations, inquiries, calculations, tracing, examining
supporting evidence, observations, re-execution, computer-assisted audit
techniques, tests of controls, and substantive tests.