Siti, Salwa Rahmawati (2024) Kapabilitas Inspektorat Kabupaten Bengkalis Dalam Melakukan Pengawasan Internal. Other thesis, Universitas Islam Riau.

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Abstract

The government internal auditor profession has a crucial role in maintaining integrity, transparency and accountability in the financial management of state and internal government agencies. Increasing this capability is also one way to make this happen good governance In improving bureaucratic reform, which is one way to make changes in the implementation of the government structure, this supervision is carried out by the Government Internal Monitoring Apparatus (APIP), which is under the regional head and is expected to be able to be independent from the influence of any party. Therefore, researchers will conduct research on the Capability of the Bengkalis Regency Inspectorate in Carrying out Internal Supervision using qualitative research methods as a technique for collecting data and direct interviews with informants such as Bengkalis Inspectorate Inspectors, Secretaries, Assistant Inspectors, Functional Position Groups. The results of the research show that it is running quite capably, this is determined by the analysis of four research indicators, namely: First, Knowledge and skills of the actors implementing Supervision to carry out tasks and functions based on SAIPI (Government Internal Audit Standards) 2021, which contains derivatives, namely government regulation Number 60 of the Year 2008. The inspectorate carries out financial supervision duties every year through financial planning reviews, routine audits of Regional Apparatus Organizations (OPD) and reviews of Regional Apparatus Financial Reports (LKPD). Second, the Technical System is quite good because before carrying out work, auditors must have a hypothesis so they can see which potential findings there are and follow the procedures that must be followed so they can see the work areas that will be audited, review or follow up on the findings. which exists. Third, the management system in carrying out supervision is quite complicated because, not only audits, there are reviews of performance reports, finances, village supervision, monitoring. It also depends on teamwork and human resource factors, if there are many people it can be completed more quickly, depending on the budget provided. The four values and norms are appropriate, especially regarding the Pematang Duku village problem, which happened because of a report from APH and then the inspectorate carried out an inspection or audit according to the existing SOP. And as APIP there is a statement of Independence and Objectivity so that it is not easily influenced by interested parties.

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