PERAN AUDIT INTERNAL DALAM MENDORONG EFEKTIVITAS SISTEM PENGENDALIAN INTERN PEMERINTAH DAERAH (STUDI EMPIRIS PADA INSPEKTORAT DI PROVINSI MALUKU)

Abstract

Abstract
This study aims to examine the role of internal audit on the government's internal
control system. The population of this study were auditors and employees of the Maluku
Province Inspectorate. The sample in this study were 84 auditors and employees of the
Maluku Province Inspectorate who had audited. The results of the study stated that
there was a positive and significant influence between the role of internal audit and the
effectiveness of the internal control system in Maluku Province. This states that the
internal audit carried out by the auditors of the inspectorate spread over four districts
and cities as well as the auditors of the inspectorate of Maluku province has performed
its role as a leader who is the forefront of the funnel by coordinating, carrying out
control functions, encouraging the creation of bureaucratic reform and good
governance.

Keywords: Internal Audit, Government Internal Control System