Transactional Accountability Watch: A fraud Detection Tool to Eradicate Corrupt Practices in Public-private-partnership in Indonesia

This research assesses fraud detection systems using governance risk compliance (GRC) framework looking at two surveillance areas: national and independent. The target was public-private-partnership (PPP) agreements. Thirty samples for each national and independent examiner were collected to be analysed using neuroresearch. Using the GRC framework as basic elements of assessment, the results showed first, “a likelihood to engage in corrupt behaviour if policies are lenient” (significant at α<0.05), Second, “a likelihood to engage in corrupt acts if policies are lenient in the aspect of compliance and governance, along with “obvious symptoms of policies’ partiality which have been used in companies’ misbehaviour exists” in the aspect of risk. Third, it is possible for a company to commit infringements to smooth out the PPP process and the likelihood of public officers as policy makers in facilitating and accommodating PPP agreements. © Universiti Putra Malaysia Press.