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Auditor's Role in The Realization of Good Governance

The role of audit
The role of audit is vital in ensuring the proper financial and performance accountability report. Auditing is a systematic process of objectively obtaining and evaluating evidence regarding assertions about economic actions and events to ascertain the degree of correspondence between these assertions and established criteria and communicating the results to interested users.

Audit is an examination that provides an objective and constructive assessment of the extent to which financial, human and physical resources are managed with due regard to economy, efficiency and effectiveness; and accountability relationships are reasonable served. Audit contributes in implementing good governance through government financial audit, performance audit, and special audit (Act # 15 year 2004). State losses could be found out by implementing an effective audit such as forensic audit, investigative audit, or other types of auditing. Audit opinion for government financial report will trigger government to work in better manner, more transparent, participative, and accountable.

The misuse of public office for private gain, the improper and unlawful behavior of public-service officials, both politicians and civil servants, whose positions create opportunities for the diversion of money and assets from government to themselves and their accomplices can be detected and found by audit.
This paper analyzes the auditor role in implementing good governance concerning financial accountability, transparency, and participation in order to achieve better public services. Discussion will be derived to find out the understanding of auditor role and good governance terminology fits for Indonesia environment. The purpose of
this paper is to achieve common knowledge about government auditing implemented in Indonesia. Besides, reader will find out explanation from both theoretical approach and pragmatical approach as well.
(by: UNDP)

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