| dc.description.abstract | Corruption crimes in government procurement of goods and services, such as
bribery, price mark-ups, and manipulation of bidding processes, can disrupt good governance,
cause financial losses to the state, and diminish public trust in the government. Therefore, legal
audits by the State Prosecutor play a crucial role in preventing financial losses to the state and
identifying administrative errors that potentially harm state finances based on the results of
such legal audits. The research findings indicate that the legal audit by the State Prosecutor in
avoiding financial losses to the state through the Prosecution is governed by the Cooperation
Agreement between the Ministry of Home Affairs, the State Prosecutor, and the Indonesian
National Police. This audit involves receiving reports or complaints from the public, verifying
with supporting evidence, providing written notices of handling outcomes, and protecting the
identity of the reporters. The steps of the legal audit include ensuring objectives, planning, data
confidentiality, document collection and analysis, report preparation, result exposition, and
result delivery to the applicants. These stages also involve auditing findings analysis,
compliance evaluations, decision feasibility assessments, and considerations for further legal
actions, all aimed at maintaining integrity and accountability in governance. The State
Prosecutor uses legal audits to ensure legal compliance and identify errors that could harm state
finances. They determine indications of criminal acts or legal violations and assess sufficient
evidence to support allegations of violations. During the audit process, the State Prosecutor
looks for irregularities or legal non-compliance related to public fund management, financial
misconduct, and other administrative violations involving state finances. | en_US |
