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24 Technium Soc. Sci. J. 1 (2021)

handle is hein.journals/techssj24 and id is 1 raw text is: Technium Social Sciences Journal Vol. 24, 1-5, October, 2021 ISSN: 2668-7798 SOCIAL SCIENCES JOURNAL www.techniumscience.com Evaluation of Internal Audit Implementation: A Case Study at the Papua Province Inspectorate Office Nur Aedah, Isak Sanggenapa Cenderawasih University, Jayapura, Indonesia Abstract. This study aims to discuss the evaluation of the implementation of internal audit with a case study at the Papua Province Inspectorate Office. This research is a type of quantitative research with a case study approach. The focus of this research is the evaluation of the implementation of internal audit based on the Regulation of the Minister of State for Administrative Reform Number: Per/05/M.Pan/03/2008 concerning Audit Standards for Government Internal Supervisory Apparatus in Standards for the Implementation of Performance Audits at the Provincial Inspectorate. The primary data in this study were obtained from questionnaires distributed to respondents at the Papua Province inspectorate. The results showed that the analysis of the implementation of the internal audit at the Provincial Inspectorate in Papua as a whole had effectively carried out its role. In the implementation of the internal audit the Papua Province inspectorate team had planned well. In the implementation of the internal audit, it is known that the audit supervision at the Papua provincial inspectorate has been running well and effectively. In the implementation of the internal audit, it was found that the Papua Province inspectorate team had carried out the procedures for collecting audit evidence well. Keywords. evaluation, internal audit, Inspectorate, Papua Introduction The weak internal control system of government agencies is one of the factors causing corruption. Immune system theory compares corruption to a virus and the internal control system to an immune system. The theory states that the internal control system must be sensitive to all risks and viruses that can hinder the economic and social development of a country, so it is hoped that the internal control system carried out by the APIP Government Internal Control Apparatus emphasizes the role of prevention and restoration (by conducting identification, analysis, and risk mitigation) rather than detection of deviations (Alfianto, 2019). According to Government Regulation of the Republic of Indonesia Number 60 of 2008 concerning Government Internal Control System, Government Internal Supervisory Apparatus (APIP) must at least be able to provide adequate assurance on compliance, economy, efficiency, and effectiveness in achieving the objectives of implementing the duties and functions of Government Agencies, providing early warning and improve the effectiveness of risk management in carrying out the duties and functions of Government Agencies and maintain and improve the quality of good governance in the administration of government. The Government Internal Supervisory Apparatus (APIP) in this study is the Papua Province Inspectorate in accordance with Government Regulation Number 60 of 2008 where the job description of the Papua Province Inspectorate is contained in the Papua Governor Regulation 1

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