Analysis of Factors That Influence the Success of Investigative Audits in the Public Sector

Shindy Aulia; Perisai Surbakti; Joli Valentino Simorangkir; Annisa Khairiah; Galih Supraja

doi:10.55227/ijerfa.v3i2.287

Authors

Shindy Aulia Accounting Study Program, Faculty of Social Sciences, Universitas Pembangunan Panca Budi Medan, Indonesia
Perisai Surbakti Accounting Study Program, Faculty of Social Sciences, Universitas Pembangunan Panca Budi Medan, Indonesia
Joli Valentino Simorangkir Accounting Study Program, Faculty of Social Sciences, Universitas Pembangunan Panca Budi Medan, Indonesia
Annisa Khairiah Accounting Study Program, Faculty of Social Sciences, Universitas Pembangunan Panca Budi Medan, Indonesia
Galih Supraja Accounting Study Program, Faculty of Social Sciences, Universitas Pembangunan Panca Budi Medan, Indonesia

DOI:

https://doi.org/10.55227/ijerfa.v3i2.287

Keywords:

Investigative Audit, Public Sector, Human Resource Quality, Audit Technology, Audit Standards, Transparency, Accountability, Public Financial Oversight, Fraud Detection.

Abstract

This study aims to analyze the factors that influence the success of investigative audits in the public sector. The success of investigative audits is highly dependent on several key factors, including the quality of human resources (auditors), the availability of accurate data, a supportive work environment, the use of appropriate technology, and the consistent application of audit standards. Using a qualitative approach, this research found that auditors with high competence and continuous training can improve audit effectiveness. In addition, good access to valid data, as well as a transparent and supportive work environment, facilitate the investigative process. The use of technology, such as audit software and data analytics, enhances the accuracy and speed of analysis, enabling more effective fraud detection. This study provides recommendations to strengthen public financial oversight policies to improve accountability and transparency in the public sector.

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