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Raka Hendrawan; Erin Susanti; Wiwit Pawitri

Gentra : Journal of Accounting and Finance (GWJAF) 2026 Sekolah Tinggi Ilmu Ekonomi Gema Widya Bangsa

Corruption in the public sector remains a serious problem in various countries, including Indonesia, impacting the quality of public services, accountability, and increasing the risk of state losses. Auditors play a role in strengthening internal controls and assessing audit risks. This study aims to analyze the development of research and describe the role of auditors in preventing and detecting corruption in public sector companies during the 2015-2025 period. The method used is by PRISMA and assisted by the Watase Uake software for the process of identification, selection, and data extraction. Research results indicate that corruption, whether political or administrative, affects auditor behavior, including increased audit costs, longer examination times, and more conservative audit attitudes. In addition, auditor effectiveness is influenced by independence, digital competence, internal control quality, and regulator support. This study contributes by providing a comprehensive mapping of research trends, auditor challenges, and the direction of anti-corruption audit practice development in the public sector in the digital transformation era.