Analisis Peningkatan Kapabilitas Aparat Pengawasan Intern Pemerintah Berdasarkan Internal Audit Capability Model (IACM) Pada Inspektorat Provinsi Sulawesi Tenggara

Abstract

This study aims to identify the capabilities of the APIP in Inspectorate of Southeast Sulawesi Province based on the Internal Audit Capability Model. The sample in this study was six employees of the Planning Section of the Southeast Sulawesi Province Inspectorate. The research data collection method uses interview and documentation methods.The results of this study indicate that (1) The Capability Level of the Southeast Sulawesi Provincial Inspectorate Apparatus Government Unit (APIP) is currently at level 2 (Infrastructure) and (2) The elements that affect the lagging capability of the Capability unit in Southeast Sulawesi Provincial Inspectorate APIP are elements that have not reach level 3, namely the "Roles and Services" element, "HR Management", "Professional Practices", "Accountability and Performance Management" and the "Governance Structure" element which is still at level 2.