Investigative Audit Authority of the Supreme Audit Agency in Auditing the Management and Responsibility of State Finances
Abstract
The authority of an investigative examination is part of an examination with a specific purpose, namely to reveal indications of state/regional losses and/or criminal elements within the scope of state financial management and responsibility. The purpose of this study is to analyze the investigative audit authority of the Supreme Audit Agency in the management and responsibility of state finances. The research method, the type of normative legal research with the rule of law approach, and the conceptual approach. The sources of legal materials used are; primary legal materials, secondary legal materials, and tertiary legal materials. The legal materials are discussed, criticized and analyzed using prescriptive analysis.
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DOI: http://dx.doi.org/10.18415/ijmmu.v9i3.3432
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