Evaluasi Sistem Aplikasi E-Audit Pengadaan Barang dan Jasa di Sektor Pemerintah

Abstract

Electronic Services Supply (LPSE) has managed to create an electronic audit application system of goods and services or known as e-audit system of goods and services Procurement, which is a development of e-audit application. The s supply e-audit application system has been conducted since 2009 in cooperation with BPKP. This e-audit application is employed by auditors as Computer Assisted Audit Technique integrated with LPSE site. As a result, the audit of the procurement tender by means of LPSE will be much easier. This research aims at evaluating the shortcomings of internal control in the supply e-audit application system and giving an insight about the development of that application system. The methods employed in this research are literature review, field observation, interview, documents analysis, and supply e-audit application system test. The results show that there are shortcomings and insight in the input, process and output of controls to the e- procurement audit system.