Analysis of Internal Control in Enhancing Performance’s Accountability in Local Government Work Unit through Risk-Based Audit (ISA)
- DOI
- 10.2991/piceeba2-18.2019.11How to use a DOI?
- Keywords
- Internal Control, Risk-Based Audit, Inspectorate
- Abstract
The aim of this study to find out implementation of RBA (Risk Based Audit) and compliance with statutory regulations on the report on the implementation of the supervisory function, public service, governance, financial management and goods of local government in Banjarbaru’s Inspectorate. The method used in this research is qualitative descriptive analysis method. The result showed that the supervision done by the Inspectorate as the supervisor element is running optimally, resulting in improvements in the implementation of SAKIP SKPD. The Inspectorate is not only conducting evaluations but also coaching. Coaching is carried out by picking up the ball or doing a road show to each SKPD about the implementation of SAKIP. Internal control on every organizational unit is The fundamental factor so task principal and function every one organization in order to done corresponding with regulations applicable legislation. The better the government's internal control system is the more effective in achieving the vision and mission of the government.
- Copyright
- © 2019, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Muhammad Yasin AU - Budi Artinah AU - Mujennah Mujennah PY - 2019/04 DA - 2019/04 TI - Analysis of Internal Control in Enhancing Performance’s Accountability in Local Government Work Unit through Risk-Based Audit (ISA) BT - Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018) PB - Atlantis Press SP - 80 EP - 87 SN - 2352-5428 UR - https://doi.org/10.2991/piceeba2-18.2019.11 DO - 10.2991/piceeba2-18.2019.11 ID - Yasin2019/04 ER -