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Nisa Mutiara

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Open access Jul 2026

INTERNAL GOVERNMENT AUDIT SUPERVISION MODEL FOR FRAUD CONTROL IN PUBLIC PROCUREMENT: EVIDENCE FROM KEDIRI CITY GOVERNMENT

Public procurement is one of the sectors with a high risk of fraud due to the complexity of procedures, the involvement of multiple stakeholders, and the large amount of public funds managed. Therefore, the role of Government Internal Supervisory Apparatus (APIP) is essential in strengthening internal control systems a...

Nargis Fadel, Eka Askafi, Nisa Mutiara · 0 citations

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