Probity Audit is a supervisory process that aims to ensure integrity, transparency, and accountability in the implementation of government procurement of goods and services. This study aims to analyze the effectiveness of the implementation of Probity Audit by the Jombang Regency Inspectorate in preventing irregularities and improving local governance. The method used is a mixed method, with quantitative data analysis of audit findings and recommendations over the past five years, as well as qualitative data related to obstacles and supporting factors for the implementation of audits. This study uses the framework of Robbins and Coulter's supervision theory which includes four main elements: fit for purpose, deviation from standards, performance evaluation, and feedback. The results showed that Probity Audit has been effective in identifying irregularities such as overpayment and under-volume of work, with most of the recommendations given having been followed up. However, the effectiveness of audits is still limited by limited human resources, uneven technical understanding, and technology that has not been optimally optimized. The solutions offered include increasing auditor capacity through continuous training, optimal use of information technology, strengthening the supervisory culture, and increasing cross-agency coordination to ensure the sustainability and positive impact of Probity Audit in local governance. This research provides strategic recommendations for local governments to strengthen internal oversight systems to realize clean, transparent, and accountable governance
Sari et al. (Thu,) studied this question.
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