期刊名称：International Journal of Multicultural and Multireligious Understanding
电子版ISSN：2364-5369
出版年度：2022
卷号：9
期号：3
页码：319-328
DOI：10.18415/ijmmu.v9i3.3432
语种：English
出版社：International journal of multicultural and multireligious understanding
摘要：The authority of an investigative examination is part of an examination with a specific purpose, namely to reveal indications of state/regional losses and/or criminal elements within the scope of state financial management and responsibility. The purpose of this study is to analyze the investigative audit authority of the Supreme Audit Agency in the management and responsibility of state finances. The research method, the type of normative legal research with the rule of law approach, and the conceptual approach. The sources of legal materials used are; primary legal materials, secondary legal materials, and tertiary legal materials. The legal materials are discussed, criticized and analyzed using prescriptive analysis.
