Evaluation of Internal Control over Recurring Audit Findings of the Inspectorate General of the Ministry of Home Affairs
Keywords:
Internal Control, Recurring Audit Findings, COSO, Inspectorate General, SIWASIAT.Abstract
The achievement of public accountability in government institutions depends on the effective implementation of the Government Internal Control System (SPIP). Institutionally, the Ministry of Home Affairs (MoHA) has attained SPIP Maturity Level 3; however, recurring audit findings continue to be identified. This study aims to evaluate the effectiveness of the internal control system in addressing recurring findings, identify the inhibiting factors based on the five dimensions of the COSO framework, and formulate tactical recommendations to overcome these challenges. This descriptive qualitative study employed a case study approach. Data were collected through in-depth interviews with key informants representing both auditors (the Inspectorate General of the Ministry of Home Affairs) and auditees (the Directorate General of Village Government Development, the Regional Representative Council, the Institute of Public Administration Jatinangor Campus, and the Institute of Public Administration North Sulawesi Regional Campus), as well as through document analysis of the Audit Reports for the 2021–2024 period obtained from the SIWASIAT application. Data were analyzed using the Miles, Huberman, and Saldaña interactive analysis model. Using the five dimensions of the COSO framework as the analytical basis, the study identified five cross-dimensional and thematic inhibiting factors: weak organizational commitment and control culture; inadequate supervisory planning documents in determining the focus of recurring findings; regulatory weaknesses and the absence of enforceable institutional sanctions; limitations in supervisory information systems and technology; and weaknesses in monitoring methodology, along with a compliance-oriented approach to follow-up verification. The findings indicate that the current internal control system remains insufficient to break the cycle of recurring audit findings. Therefore, the study recommends strengthening leadership commitment through behavioral regulations, formalizing operational risk registers, enhancing the SIWASIAT early warning system, standardizing Root Cause Analysis (RCA) training for auditors, and implementing a two-step follow-up verification mechanism.
References
Arens, A. A., Elder, R. J., & Beasley, M. S. (2017). Auditing and Assurance Services: An Integrated Approach. Global Edition. Pearson.
Committee of Sponsoring Organizations of the Treadway Commission (COSO). (2013). Internal Control Integrated Framework.
Creswell, J. W. (2010). Research Design: Pendekatan Kualitatif, Kuantitatif, dan Mixed. Yogyakarta: Pustaka Pelajar.
Mardiasmo. (2018). Akuntansi Sektor Publik. Yogyakarta: Penerbit Andi.
Miles, M. B., Huberman, A. M., & Saldaña, J. (2014). Qualitative Data Analysis: A Methods Sourcebook. Edition 3. Thousand Oaks, CA: SAGE Publications.
Moeller, R. R. (2016). Brink's Modern Internal Auditing. New Jersey: John Wiley & Sons.
Ndraha, Taliziduhu. (2003). Kybernologi: Ilmu Pemerintahan Baru. Jakarta: PT Rineka Cipta.
Provus, Malcolm. (1971). Discrepancy Evaluation for Educational Program Improvement and Assessment. Berkeley: McCutchan Publishing
Reding, K. F., dkk. (2013). Internal Auditing: Assurance & Advisory Services. Florida: The Internal Audit Foundation.
Sawyer, L. B., Dittenhofer, M. A., & Scheiner, J. H. (2003). Sawyer's Internal Auditing. Florida: Institute of Internal Auditors.
Siagian, S. P. (2014). Manajemen Sumber Daya Manusia. Jakarta: Bumi Aksara.
Setyosari, Punaji. (2010). Metode Penelitian Pendidikan dan Pengembangan. Jakarta: Kencana
Strauss, Anselm. dan Corbin, Juliet. (2009). Dasar-Dasar Penelitian Kualitatif. Yogyakarta: Pustaka Pelajar
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Syah, Hidayat. (2010). Pengantar Metodologi Penelitian. Padang: UNP Press
Terry, G. R. (2012). Prinsip-Prinsip Manajemen. (Edisi Bahasa Indonesia). Jakarta: Bumi Aksara.
The Institute of Internal Auditors (IIA). (2009). Internal Audit Capability Model (IA-CM) for the Public Sector. Altamonte Springs: The IIA Research Foundation
Wibowo. (2016). Manajemen Kinerja. Edisi Kelima. Jakarta: Rajawali Pers.
Pemerintah Republik Indonesia. (2008). Peraturan Pemerintah Nomor 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah (SPIP).
Keputusan Menteri Dalam Negeri Nomor 700-1235 Tahun 2022 tentang Pengawasan Intern di Lingkungan Kementerian Dalam Negeri dan Badan Nasional Pengelola Perbatasan
Alzeban, A., & Gwilliam, D. (2014). Factors Affecting the Internal Audit Effectiveness: A Survey of the Saudi Public Sector. Journal of International Accounting, Auditing and Taxation.
Arena, M., & Azzone, G. (2009). Internal Audit Effectiveness: Relevant Drivers of Auditees’ Satisfaction. International Journal of Auditing.
Hay, D., & Cordery, C. J. (2018). The Value of Public Sector Audit: Literature and History. Journal of Public Budgeting, Accounting & Financial Management.
Husni, dkk. (2022). Faktor Penyebab Temuan Berulang pada Pemeriksaan Inspektorat.
Manialup, A. W., Nangoi, G. B., & Morasa, J. (2017). Peran Inspektorat Dalam Pelaksanaan Sistem Pengendalian Intern Pemerintah Pada Pemerintah Daerah Kabupaten Kepulauan Talaud. Jurnal Goodwill.
Mihret, D. G., & Yismaw, A. W. (2007). Internal Audit Effectiveness: An Ethiopian Public Sector Case Study. Managerial Auditing Journal.
Nunu, dkk. (2015). Faktor-Faktor Penyebab Terjadinya Temuan Berulang Atas Pemeriksaan Oleh Inspektorat Kota Gorontalo.
Palalangan, C. A. (2019). Pengaruh Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan Pemerintah Daerah.
Salam, dkk. (2017). Analisis Unsur Lingkungan Pengendalian Pada Sistem Pengendalian Intern Pemerintah (SPIP) Di Kabupaten Takalar.
Tyas, A. I. (2020). Pengaruh Good Governance dan Sistem Pengendalian Intern Pemerintah terhadap Kualitas Laporan Keuangan Pemerintah Daerah (LKPD) pada OPD Kota Malang. Jurnal Riset Manajemen dan Akuntansi (JRMA)
