THE POSITION OF GOVERNMENT AUDIT REPORTS AS EVIDENCE IN CORRUPTION CRIMINAL PROSECUTION

Abstract

The articulation of a strong statement of evidence can be interpreted as something absolute, legal and
perfect in a criminal case, especially a corruption case. Absolute, validity and perfection of evidence in
this study connote to audit reports of the Audit Board of Indonesia (BPK) as evidence. Proof means
sufficient evidence to show the truth of an event, so proof implies an action to prove something truthful,
carried out, signified, witnessed and convincing. The discourse on audit reports is derived from Law
Number 15 of 2006 concerning BPK, which in Article 8 paragraphs 3 and 4 states that: If a BPK audit
finds a criminal element, it reports the matter to the competent authority in accordance with the provisions
of the law in not later than one month from when the criminal element is known. And that the audit report
as referred to in paragraph (3) shall be the basis of investigation by the authorized investigating official in
accordance with statutory regulations. This study uses normative juridical research methods of tracing
primary and secondary material that is closely related to the object of study. The secondary material
referred to is legislation, scientific articles and legal literature. Understanding the proof strength in audit
reports may oblige legal provisions for structuring audit reports as compelling evidence in corruption
criminal persecution