PERLUNYA PRE-AUDIT (PENCEGAHAN) UNTUK MENGURANGI TINGKAT KESALAHAN PENGANGGARAN/PENGELOLAAN SUATU KEGIATAN PADA INSTANSI PEMERINTAHAN
PERLUNYA PRE-AUDIT (PENCEGAHAN) UNTUK MENGURANGI TINGKAT KESALAHAN PENGANGGARAN/PENGELOLAAN SUATU KEGIATAN PADA INSTANSI PEMERINTAHAN
Abstract
Pre Audit dilakukan pada penganggaran dan dibahas antara eksekutif (pemerintah/ pemerintah daerah) dengan legislatif (DPR/ DPRD). Pre Audit yang baik dan terukur serta profesional berfungsi mengurangi penyimpangan (fraud) dan atau dapat mencegah korupsi lembaga yang melakukan. Pre Audit harus independen dan kompeten yaitu Badan Pengawasan Keuangan dan Pembangunan (BPKP) dan dibantu inspektorat jenderal/ lembaga pengawasan Non Departemen / Inspektorat wilayah untuk pemerintah daerah.
Hasil Pre Audit disampaikan obyek yang diperiksa, DPR/ DPD/ DPRD dan Badan Pemeriksa Keuangan RI sebagai Bahan Post Audit untuk general audit dengan memberikan pendapat auditor (opini) atas Laporan Keuangan Baik Pusat maupun Daerah.
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