Transformasi Audit Sektor Publik: dari Digital Audit menuju Algorithmic Accountability Audit
Keywords:
Audit Sektor Publik, Digital Audit, Algorithmic Accountability Audit, Kecerdasan Buatan, Tata Kelola AIAbstract
Artikel ini bertujuan menyintesis literatur mengenai transformasi audit sektor publik di era digital. Penelitian menggunakan pendekatan semi-systematic literature review dengan sintesis tematik kualitatif terhadap 30 artikel yang diterbitkan pada periode 2020–2026. Analisis dilakukan melalui proses ekstraksi data, pembacaan berulang, coding, pengelompokan tema, dan penulisan memo analitis. Hasil penelitian menunjukkan bahwa transformasi audit sektor publik tidak hanya berkaitan dengan adopsi teknologi, tetapi juga dengan perubahan orientasi akuntabilitas, praktik audit, peran auditor, tata kelola AI, dan kesiapan kelembagaan. Audit sektor publik mengalami perluasan dari pemeriksaan keuangan dan kepatuhan menuju pengawasan nilai publik, termasuk kinerja, keberlanjutan, tata kelola lingkungan, akuntabilitas energi, dan tujuan pembangunan berkelanjutan. Digitalisasi membuka peluang bagi audit berbasis data, remote, real-time, continuous, prediktif, dan berorientasi risiko. Namun, manfaat tersebut bergantung pada validitas data, tata kelola TI, kompetensi auditor, dan skeptisisme profesional. Artikel ini menawarkan sintesis konseptual mengenai pergeseran dari digital audit menuju algorithmic accountability audit, yaitu audit yang menempatkan sistem algoritmik pemerintah sebagai objek akuntabilitas publik.
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