Government Internal Control Systems: An Effectiveness Review

Authors

  • Mega Metalia Lampung University

DOI:

https://doi.org/10.55927/ijsmr.v3i8.546

Keywords:

Objectivity, Integrity, Internal Audit, Internal Auditor Competency, APIP Performance

Abstract

The job of the Government Internal Supervisory Apparatus in keeping an eye on and leading government institutions is very important, so every APIP has to keep up with its work and make it better all the time. This study examines how the performance of government internal supervisory apparatus is impacted by management support, competence, objectivity, and integrity. The study's primary data came from 107 respondents who were dispersed around the Head Office BPKP and completed questionnaires. SPSS is the instrument utilized in this data processing. The findings indicate that proficiency has an impact on APIP performance but not a substantial one, but management support, objectivity, and integrity have a considerable impact. Governments should create rules that may enhance the management of internal supervisory officers in order to promote APIP's performance

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Published

2025-09-11

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