When the Tsunami disaster occurred, in December 2004 , the whole world in shock to see such a dreadful incident that claimed the lives of hundreds of thousands of lives. Various countries also help each other and want to further optimize the use of more detectors Tsunami Early Warning Systems (TEWS) that can provide early warning for communities with the aim of avoiding casualties.
Then if we associate with corruption, this should also be a concern for us, how to detect the onset of symptoms of corruption. If the tsunami led to innovation, this is because of this incident is very pronounced and visible. While corruption somewhat vague, people do not feel victimized directly for example the loss of property, even though a lot of these losses such as access to basic rights such as education and health are not adequate. As mentioned in the EUROSAI magazine No.16 of 2010.
The effects of corruption are well known: it corrodes confidence in institutions, in particular political and judicial institutions, leading to the contempt for the Primacy of the law, distorts the allocation of resources and perverts the functioning of markets, with extremely serious effects on nvestment , internal and external, and on growth and development, Causing severe damage to the poor as a consequence of the deviation of sums Necessary for the funding of essential public services, especially in the areas of health and education.
Corruption Also favours the subsistence and strengthening of organized crime, the which systematically resorts to a variety of forms of fraud and corruption, the which, after all, constitute the essential conditions for its existence and proliferation.
It seems to be less attractive yes if we continually review the corruption but is still confused as well why corruption occurs continuously in the environment around us. There are several definitions of corruption are also causative factors have also been much discussed and it all led to the moral discussion. However, the problem of corruption-related theories are indispensable in guiding us in the next frame of mind.
Symptoms of corruption may have appeared at the time of the budget discussion and in the implementation of the budget. At the time the budget is prepared is probably already happening deals between the executive and legislative branches. This needs to be dealt with separately on the high-level deals.
Okay we limit the symptoms of corruption in the implementation of the budget. This means we consider the budget already given.
Early warning systems must be made both in terms of revenue and expenditure. Remember the case of Gayus Tambunan, how the revenue received by the state should finally nil. Is this a form of negligence in highlighting the corruption of the revenue side. Revenue and expenditure sides should get equal attention. Would not spending will be funded from this side?
Some early warning can be developed depending on the specification itself agencies concerned, several points including:
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What is the Auditor Opinion about Your agency financial statements?
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Are the sources of revenues are clearly documented?
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Does the potential for acceptance has been unearthed by adequate
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Is there a reception function separated with recording function
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How does the bookkeeping, including reporting works.
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Is the meeting already well documented and can be read easily by the employees (according to the authorities)?
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Does your office is closed communication?
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Is there an internal examination of the acceptance by the independent internal oversight of our unit?
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Is the task of procurement committee is in conformity with the provisions?
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Does the discussion of the determination of the winner of the procurement of goods and services have been well documented and easy to read other employees (this can be seen from the office document).
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Do you see your boss to let things that are not in accordance with the provisions?
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How does the implementation of the work culture at your agency?
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What is a risky task execution has made adequate control activities?
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What advice or recommendations of auditors has been finalized as soon as possible?
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And so on ... or it could be explored further from a list of internal control testing.
Implementation of internal control must consider the cost of benefits, from the simple to the complex.
