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 and preventing irregularities in procurement processes. This study aims to analyse the role of APIP in fraud control in public procurement within the Kediri City Government. The study employs a qualitative approach using in-depth interviews, observations, and document analysis related to internal supervision activities. The findings reveal that APIP plays a significant role in fraud control through preventive, detective, and corrective supervisory functions. The effectiveness of APIP supervision is influenced not only by formal audit mechanisms but also by the quality of internal control systems, the competence of internal auditors, and the use of technology in the auditing process. This study also develops a conceptual model of APIP supervisory processes in controlling procurement fraud, highlighting the importance of systematic supervision from risk-based planning to monitoring the implementation of audit recommendations. The findings provide practical implications for local governments to strengthen APIP capacity through auditor competency development, strengthening internal control systems, and integrating audit technologies to enhance supervisory effectiveness and support the implementation of good governance.
This study aims to analyze the influence of national culture, internal control systems, transparency, and e-procurement on fraud prevention in public procurement within the Regional Government of Riau Province, Indonesia. The study also examines the moderating role of e-procurement in strengthening the relationship bet...
Zulkarnain Zulkarnain, I. Muda, Khaira Amalia Fachrudin et al.· Decision Science Letters· 0 citations
Owing to widespread public demand for transparency in governance and public finance
management issues of accountability is now of serious concern in many countries including
Nigeria. This has necessitated the introduction of varied mechanisms and structures for public
finance management. This mechanisms and structures...
Reason Onya· INTERNATIONAL JOURNAL OF SOC...· 0 citations
The adoption of artificial intelligence (AI) in auditing offers significant potential to address persistent challenges of fraud and weak financial reporting in public sector institutions. This study examines the impact of AI adoption on audit quality in Nigerian Ministries, Departments, and Agencies (MDAs). Using a cro...
Abubakar, Sani, Aliyu· BAJOGA JOURNAL OF MANAGEMENT...· 0 citations
Background: Fraud is one of the major challenges in financial reporting and organizational governance, requiring auditors to possess adequate capabilities to identify and prevent fraudulent practices. Auditors’ ability to detect fraud is influenced by several professional factors, including competence, independence, an...
Ngaijan Ngaijan, G. Chandrarin, Prihat Assih· American Journal of Economic...· 0 citations
Corporate tax fraud is a growing phenomenon not only in terms of legal control and audit but also in terms of corporate responsibility and stakeholder control. This study aims to describe how Environmental, Social, and Governance (ESG) governance and internal control mechanisms could work together to prevent companies’...
Z. El Idrissi, Hafsa El Kadiri, Hajar Tabyaoui et al.· Qubahan Academic Journal· 0 citations
This study examined the effect of internal audit quality on fraud detection in quoted insurance
companies in Nigeria. Internal audit quality was proxied by internal audit independence,
competence, objectivity, and diligence, while fraud detection served as the dependent variable.
The persistent incidence of fraud in...
Doshiro Umar Musa· Journal of Accounting and Fi...· 0 citations
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