Audit More with Less? Exploring the Dynamics of Risk-Based Audit during Budget Efficiency for Customs and Excise Oversight
DOI:
https://doi.org/10.61104/jq.v4i3.6099Keywords:
audit berbasis risiko; efisiensi anggaran; kepabeanan dan cukai; analitik data; pengawasan internal.Abstract
Penelitian ini bertujuan untuk menganalisis bagaimana audit berbasis risiko dijalankan dalam pengawasan kepabeanan dan cukai ketika organisasi menghadapi tekanan efisiensi anggaran dan keterbatasan kapasitas sumber daya. Penelitian menggunakan pendekatan kualitatif dengan paradigma interpretatif-konstruktivis. Data dikumpulkan melalui wawancara mendalam semi-terstruktur dengan dua informan kunci yang terlibat langsung dalam perencanaan dan pelaksanaan pengawasan pada Inspektorat II, kemudian dianalisis menggunakan reflexive thematic analysis. Hasil penelitian menunjukkan bahwa pemetaan dan penilaian risiko dilakukan melalui pembacaan proses bisnis, penggunaan berbagai indikator risiko, kalibrasi organisasi, serta pemanfaatan data analytics untuk memperkuat ketepatan prioritas audit. Keterbatasan sumber daya direspons melalui penyesuaian cakupan, waktu, dan personel audit tanpa mengubah substansi tema pengawasan, sedangkan pengembangan Assurance Information System dan penguatan kompetensi auditor menjadi bagian penting dalam transformasi pengawasan berbasis risiko. Penelitian ini menegaskan bahwa audit berbasis risiko dalam kondisi keterbatasan kapasitas tidak hanya merupakan metode teknis penentuan prioritas audit, tetapi juga merupakan strategi organisasi untuk menjaga efektivitas, kredibilitas, dan akuntabilitas pengawasan. Implikasi praktis penelitian ini terletak pada pentingnya penguatan strategi audit yang adaptif, berbasis data, dan didukung oleh infrastruktur digital serta kapasitas auditor yang memadai.
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