D Determining state financial losses in corruption cases must be carried out by an institution authorized under statutory regulations to ensure legal certainty, objectivity, and the validity of the examination results used in the evidentiary process. this study employs a normative-juridical research method, supplemented by interview data that clarifies the hierarchical differences in authority between the bpk (audit board of the republic of indonesia) and the bpkp (financial and development supervisory agency), as well as the regulations underpinning their respective mandates. law enforcement practice indicates that state loss audit findings frequently serve as the basis for proving the element of state financial loss. the study concludes that the use of audit findings to prove the element of state financial loss must take into account the authority of the examining institution to avoid overlapping legal dualism.