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

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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

Authors
Shella Gracea Rambuu Rija1, *, Minami A. Dethan1, Yohanes Demu1
1Accounting Study Program, Faculty of Economic and Business, Universitas Nusa Cendana, Kupang, Indonesia
*Corresponding author. Email: graceashella@gmail.com
Corresponding Author
Shella Gracea Rambuu Rija
Available Online 14 May 2024.
DOI
10.2991/978-94-6463-411-2_17How to use a DOI?
Keywords
APIP Capability; Internal Government Supervision; Internal Audit Capability Model; Inspectorate
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.

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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Volume Title
Proceedings of the International Conference on Economic Management, Accounting and Tourism (ICEMAT 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
14 May 2024
ISBN
10.2991/978-94-6463-411-2_17
ISSN
2352-5428
DOI
10.2991/978-94-6463-411-2_17How to use a DOI?
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.

Cite this article

risenwbib
TY  - CONF
AU  - Shella Gracea Rambuu Rija
AU  - Minami A. Dethan
AU  - Yohanes Demu
PY  - 2024
DA  - 2024/05/14
TI  - 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
BT  - Proceedings of the International Conference on Economic Management, Accounting and Tourism (ICEMAT 2023)
PB  - Atlantis Press
SP  - 197
EP  - 206
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-411-2_17
DO  - 10.2991/978-94-6463-411-2_17
ID  - Rija2024
ER  -