Peran Audit Hukum dalam Mencegah Penyalahgunaan Kewenangan pada Pengadaan Barang dan Jasa

Abstract

This study aims to analyze the effectiveness of legal audits in preventing the abuse of authority in goods and services procurement. The research employs a literature review method by examining various scientific articles, research reports, and legal studies related to probity audits, the role of the Government Internal Supervisory Apparatus (APIP), and the legal framework governing procurement. The findings indicate that legal audits particularly probity audits play a significant role in preventing fraud and authority abuse through risk-based monitoring and early-warning mechanisms. Furthermore, APIP contributes to achieving good governance by strengthening internal oversight functions. However, the effectiveness of legal audits remains challenged by limited auditor competency, insufficient budget support, and suboptimal use of technology in audit processes. This study highlights the importance of enhancing legal audit capacity and integrating digital systems to improve accountability and transparency in goods and services procurement