Efektifitas Dan Efisiensi Penetapan Fungsi Internal Audit Pada Pemerintah Kabupaten Padang Pariaman (Studi pada Inspektorat Pemerintah Kabupaten Padang Pariaman)

Abstract

This research aims to describe the effectiveness and efficiency establishment of the internal audit function in the Government of Padang Pariaman Regency by assessing the success of the strategic objectives of the internal audit that is internal controls can be organized and empowered to operate effectively, standards and procedures of internal audit applied are acceptable, and findings of internal audit actionable immediately. This approach uses a qualitative approach by observation, interviews, and study documentation techniques. The results of research showed that the interviews has been conducted by researcher, so researcher get the results of the assessment in the amount of 83%. Based on the assessment guidelines table, means the effectiveness and efficiency establishment of the internal audit function in the Government of Padang Pariaman Regency run very effective and efficient or generally accepted fully. In the Government of Padang Pariaman Regency roles and responsibilities of the Inspectorate are clearly defined and the Inspectorate has the authority to perform its functions and supported by employees training periodically. However, qualified employees are below average and inadequate equipment. The Inspectorate carry perform the audit according with the plan of inspection activities, regularly do tests on the internal control system on all significant accounting operations that affect the financial statements, and create a scope before it gets conclusions and immediately send the reports to Regional Head for follow up. In this research suggested 1) For the Inspectorate Office of the Government of Padang Pariaman Regency , for auditors which have not been certified for immediate certification. Auditors are obliged to follow the education and functional position certification training of auditors according by education level, 2) the Inspectorate of the Government of Padang Pariaman Regency should complete all operational support resources immediately so the Inspectorate organized and empowered to operate effectively, 3) the Inspectorate should make a manual audit to implementation of the supervision work better and 4) to next researcher, future research should be better than the present research, by increasing the sample.

Keywords: Effectiveness, Efficiency, Establishment Of The Internal Audit