Competency assessment in fraud detection at BPK: Challenges and enhancements

Public concerns have been raised regarding the audits conducted by the Audit Board of the Republic of Indonesia (Badan Pemeriksa Keuangan or BPK), the supreme audit institution, which often issues unqualified opinions despite the increasing number of corruption cases. Internally, BPK recognizes thi...

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Bibliographic Details
Main Authors: Dadang Sukma, Ratna Wardhani
Format: Article
Language:English
Published: Badan Pemeriksa Keuangan Republik Indonesia 2025-06-01
Series:Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
Subjects:
Online Access:https://jurnal.bpk.go.id/TAKEN/article/view/1913
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