Internal Audit and Investigative Audit of Bank Sultra - Corruption Detection, Rehabilitation and Forensic Audit

Abstract

This activity aims to socialize an effective corruption prevention model through the implementation of HU-Model corruption detection followed by recovery efforts so as to contribute to building a clean and free Indonesia from KKN as mandated by Law no. 28 of 1999 and Law no. 31 of 1999 in conjunction with Law no. 20 of 2001 concerning Corruption Crimes. The characteristics of corruption in Indonesia are very complex involving various elements of society starting from the government/private sector, State/Regional-Owned Enterprises (BUMN/D) and public officials from the central to the regional levels. For this reason, socialization in the form of in-house training was conducted at Bank Sultra. referring to the results of the Fraud Theorems study to support the corruption detection model as one of the contributions to combating and preventing corruption in Indonesia which was carried out quantitatively with the unit of analysis being regional governments throughout Indonesia. The sampling method used purposive sampling. Data were obtained through distributing questionnaires and analyzed using multiple linear regression with the help of the Smart PLS application. The results of the study indicate that power, conflict of interest, inner containment, outer containment, and social bonding have a positive effect on anti-corruption. Furthermore, corruption detection moderates the influence of power, COI, IC, OC, and SB on anti-corruption. The findings of this study emphasize the importance of corruption detection and rehabilitation in building anti-corruption organizations for a clean and corruption-free Indonesia.