Government institutions have used information and communication technology (ICT) not only to improve public service delivery but also to fight against corruption on top of the concept of e-government. However, government institution alone is not enough to overcome corruption. This study argues that corruption in a country is a systemic crime which could be overwhelmed by a synergistic collaboration among government institutions. This research presents an innovative use of ICT by Audit Board of the Republic of Indonesia (BPK) under a nation-wide program namely e-Audit, an e-government initiative in BPK. E-Audit has strengthened BPK�s authority in term of accessing and collecting the data from other government institutions. This research has analyzed 756 government financial data obtained through system walkthrough process. This study adopts a qualitative-interpretive method by analyzing the various relevant policy and the use of e-audit system by auditors in Supreme Audit Institution. The interviews have targeted government auditors with differing levels of seniority who actively use e-audit. This study will employ an interpretative approach to analyze qualitative data obtained from interviews, system documentation, and system walkthrough. Findings from this study will enrich the discussion within the e-government area on the context of its role and effectiveness for combating corruption and fraud. Through the construct of innovative e-government development, this study propose the e-audit initiatives could be disseminate to other government institutions based on their functionality. Therefore, not only does the government will be able to deliver a better public service, but also a better strategy for combating corruption.
Pingky Dezar Zulkarnain, Waseda University, Japan
Stream: Technology and Society: ICT and Security: Questions of Privacy
This paper is part of the ACSET2014 Conference Proceedings (View)
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