IMPLEMENTATION OF INTERNAL AUDIT FOLLOW-UP OF THE INDONESIAN GOVERNMENT INTERNAL AUDIT STANDARDS VERSION AT INSPECTORATE I OF CHIEF INSPECTORATE OF THE SECRETARIAT GENERAL OF THE HOUSE OF REPRESENTATIVES OF THE REPUBLIC OF INDONESIA

Abstract

This research aims to determine the implementation of the follow-up internal audit recommendations of the Indonesian Government Internal Audit Standards version at Inspectorate I. Based on Attribution Theory by Fritz Heider (1958), human behavior is deviant and tends to benefit itself due to internal and external factors, so supervision and control are needed to achieve good, clear, and clean governance. This research uses a qualitative approach with data collection methods through interviews and documentation studies. This research concludes that Inspectorate I has implemented some of the follow-up internal audit recommendations according to the Indonesian Government's Internal Audit Standards version. The constraints found in mandatory assignments that have not been captured in the Annual Audit Internal Activities Program, absence of monitoring activities, lack of leadership commitment in completing audit internal recommendations, and lack of awareness from clients to complete audit internal recommendations. Therefore, it is necessary to share the mandatory assignments to Inspectorate II through the authority of The Chief Inspectorate, programming audit internal recommendations monitoring 2 (two) times a year, implement audit communication optimally, and cascade the follow-up of auditor internal recommendations to the clients/units Key Performance Indicators.