Institutional Strength and Strategic Use of E-Government to Improve Inter Government Collaboration: A Study on Implementation of E-Audit in Audit Board of the Republic of Indonesia

Abstract

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.



Author Information
Pingky Dezar Zulkarnain, Waseda University, Japan

Paper Information
Conference: ACSET2014
Stream: Technology and Society: ICT and Security: Questions of Privacy

This paper is part of the ACSET2014 Conference Proceedings (View)
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