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Analysis of Improving the Capabilities of Government Internal Supervisory Apparatus Based on The Internal Audit Capability Model (IACM) at The Inspectorate of Central Sumba District

In: Proceedings of the International Conference on Economic Management, Accounting and Tourism (ICEMAT 2023)

Author

Listed:
  • Shella Gracea Rambuu Rija

    (Universitas Nusa Cendana, Accounting Study Program, Faculty of Economic and Business)

  • Minami A. Dethan

    (Universitas Nusa Cendana, Accounting Study Program, Faculty of Economic and Business)

  • Yohanes Demu

    (Universitas Nusa Cendana, Accounting Study Program, Faculty of Economic and Business)

Abstract

The goal of this study is to assess the progress made in the APIP capability of the Inspectorate of Central Sumba Regency. This research adopts qualitative methods and involves individuals holding structural positions within the Inspectorate of Central Sumba Regency. The statements and inquiries align with the APIP capability guidelines established by BPKP. The analysis revealed that the Inspectorate of Central Sumba Regency’s APIP capability remains at level 2, indicating that the organization’s culture and relationships, as well as the APIP’s weak role and services, inadequate HR management, and lack of professional practices still require improvement. Challenges such as inadequate implementation of SPIP among regional apparatus, inconsistent follow-up on supervision outcomes by regional apparatus, insufficient human resources, and inadequate facilities and infrastructure to support supervision activities hinder the progress of APIP.

Suggested Citation

  • Shella Gracea Rambuu Rija & Minami A. Dethan & Yohanes Demu, 2024. "Analysis of Improving the Capabilities of Government Internal Supervisory Apparatus Based on The Internal Audit Capability Model (IACM) at The Inspectorate of Central Sumba District," Advances in Economics, Business and Management Research, in: Rolland Fanggidae & Paulina Amtiran & Petrus de Rozari & Doppy Roy Nendissa & I Komang Arthana & Tom (ed.), Proceedings of the International Conference on Economic Management, Accounting and Tourism (ICEMAT 2023), pages 197-206, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-411-2_17
    DOI: 10.2991/978-94-6463-411-2_17
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