Internal Audit Obligations and Corporate Legal Liability for Corruption
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Abstrak
This study examines the relationship between the implementation of internal audits and corporate legal accountability for anti-corruption regulatory violations through a normative juridical approach. Internal audits are understood as a legal obligation of companies that serves to maintain compliance with laws and regulations and ensure the integrity of business activities. The study focuses on how internal audits form mechanisms for the prevention, detection, and assessment of corruption violations within corporate structures. The analysis was conducted through a review of corporate legal norms, governance principles, and anti-corruption provisions governing corporate accountability. The results of the study show that internal audits have a strategic position as a measure of corporate prudence. Consistent implementation of internal audits demonstrates preventive efforts and corporate legal awareness, which can influence the assessment of the level of corporate fault in the event of a violation. Conversely, weaknesses in internal auditing can be interpreted as structural negligence that aggravates legal liability. Internal auditing also functions as a detective mechanism that enables companies to identify irregularities before they cause wider losses. In addition, internal audits support accountability and information disclosure, which are the basis of stakeholder trust. Thus, internal audits are not merely an internal control tool, but a legal instrument that determines the legitimacy and accountability of a company. This study confirms that strengthening internal audits is an important prerequisite for creating corporate legal compliance and preventing systematic corruption in the business world.
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Referensi
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