“SISI LAIN” INDEPENDENSI AUDITOR INTERNAL PEMERINTAH: PENGAWASAN INTERN PENGADAAN BARANG DAN JASA

The purpose of this article is to know the role of the Government's Internal Auditor in providing internal oversight of goods and services procurement activities. This article uses the configurative-ideographic study. The results of this study indicate that the Government's Internal Auditors in carrying out internal audits often fall in the attitude of professional judgment which is not objective in the procurement of goods and services. In the Roussy study (2013) it was known as grey independence. Whereas after being explored deeper by the researcher, it was shown that in the procurement of goods and services there was proven to be collusion behaviour between politicians, providers and bureaucrats, which involved political corruption. The findings in this article mention that the independence of the Government's Internal Auditor is divided into two, namely Ethical Independence and Organizational Independence. Ethical independence is the values contained in the auditor to uphold the values of the Professional Code of Ethics. Whereas, Organizational Independence is valued outside the auditor which include Internal Audit Standards, structural organization, and management support.