Analysis of the Capability of the Government Internal Supervisory Apparatus (APIP) at the Inspectorate of Cianjur Regency, West Java Province, Indonesia

DOI

10.2991/978-2-38476-104-3_43How to use a DOI?

Keywords

Capability; Supervisory Apparatus; APIP; Auditor

Abstract

The importance of increasing the capability of APIP itself is based on the government’s aspirations to create good governance, clean, accountable and with integrity, by requiring the Government Internal Supervisory Apparatus in the regions to be at level 3 (integrated). The purpose of this study is to identify the current capabilities of the Government Internal Oversight Apparatus at the Cianjur Regency Inspectorate by using the Internal Audit Capability Model (IA-CM). This study uses a qualitative approach that refers to the IA-CM framework for assessing APIP capabilities at the Cianjur District Inspectorate. Data collection techniques used document review, literature study, and interviews with 8 officials who were considered representative so that they could provide accurate information on the problem under study. Based on the results of the study, it was concluded that the APIP capability at the Cianjur Regency Inspectorate had reached level 3 (integrated). Suggestions for improvement are: 1) Guidelines for audits with specific objectives that are “Current Issue”; 2) monitoring the follow-up of the results of the Performance Audit; 3) Prepare guidelines for the implementation of governance assurance, risk management and internal control of the organization; and 4) Carry out consulting practices on an ongoing basis.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Fitri Dewi Laraswati
AU  - Endang Wirjatmi Tri Lestari
AU  - Abdul Rahman
AU  - Septiana Dwi Putrianti
PY  - 2023
DA  - 2023/09/29
TI  - Analysis of the Capability of the Government Internal Supervisory Apparatus (APIP) at the Inspectorate of Cianjur Regency, West Java Province, Indonesia
BT  - Proceedings of the  Fourth International Conference on Administrative Science (ICAS 2022)
PB  - Atlantis Press
SP  - 450
EP  - 457
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-104-3_43
DO  - 10.2991/978-2-38476-104-3_43
ID  - Laraswati2023
ER  -