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"Many challenges confront the efforts to build procurement fraud risk management in Industry 4.0. This study aims to assess the risk of procurement fraud in industry 4.0 and disclose strategies to optimize the role of internal auditors in mitigating these risks. The mixed-method has been conducted with data on procurement fraud risks generally accepted by government agencies. A survey involving 140 respondents and interviews with five experts have been completed. The risk assessment in the research findings involved seven procurement fraud risks, with "collusion between providers in e-tendering" ranking the highest. Procurement management must detect and prevent fraud by creating anti-hacker applications, conducting data analytics on business ownership, and ongoing monitoring. Internal auditors must undertake fraud prevention by improving their ability in data analytics, encouraging probity plans, and procurement assistance. Fraud detection is carried out through performance audits using computer-assisted audit techniques, probity audits, information technology governance audits, continuous audits, data analytics, and internal auditor integrity assessments through surveys to the auditee."

"Penelitian ini bertujuan untuk mengungkap faktor pendorong penerapan konsep Business Continuity Management System (BCMS) pada sektor publik dan hal-hal yang perlu dipersiapkan organisasi dalam penerapan BCMS sesuai dipersyaratkan standar ISO 22301:2019. Objek penelitian adalah Sekretariat Utama Badan Pengawasan Keuangan dan Pembangunan (BPKP) yang memegang fungsi pendukung jalannya kegiatan pengawasan BPKP. Penerapan dilakukan dengan metode kualitatif dengan pendekatan studi kasus. Jenis data primer adalah hasil wawancara yang dilakukan dengan wawancara semi-terstruktur dengan narasumber meliputi unit manajemen risiko, unit teknis manjemen insiden, dan unit pengelola teknologi informasi. Analisis data dilakukan dengan membandingkan faktor pendorong penerapan BCMS organisasi dan membandingkan kondisi organisasi dengan persyaratan BCMS. Hasil penelitian adalah terdapat urgensi dan kebutuhan organisasi akan terhadap penerapan BCMS terutama dalam faktor dukungan infomal manajemen puncak, belum meratanya praktik continuity pada organisasi, dan peningkatan dependensi organisasi pada teknologi informasi. Organisasi perlu membuat kebijakan BCMS, peningkatan kompetensi dan awareness mengenai BCM, dan pemutakhiran prosedur dalam mempersiapkan penerapan BCMS pada organisasi. Penelitian ini diharapkan berkontribusi sebagai dasar kajian rencana implementasi BCMS pada sektor publik ke depannya.

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Business Continuity Management System (BCMS) is not widely implemented in Indonesian public sector, therefore his study aims to reveal the drivers of BCMS implementation at the public sector and preparation that organization should done for BCMS implementation as required by the ISO 22301:2019 standard. The object of the study is Chief Secretariat of Badan Pengawasan Keuangan dan Pembangunan (BPKP) which has supporting function for government’s internal audit as BPKP core-business. The research done with case study method with qualitative approach. The primary data in the study was collected through semi-structured interview with people from risk management unit, incidents management unit, and IT management unit. The data analysis carried out with the benchmarking the drivers of BCMS implementation with previous study and literature and benchmarking the organizaiton existing condition with BCMS requirements. The study found that there are urgency and need for BCMS implementation in the organization, with the main drivers are informal top-management support, uneven continuity practices, and the increase of organization’s dependency of information technology. Organization need to create the BCMS policy, enhance the competency and awareness about BCMS, and update the incident response procedure as the preparations of BCMS implementation. This research contributing for future public sector implementation of BCMS."