Professional Proficiency of the Internal Audit Function: A Study of Regency and City Inspectorates in West Sumatra

DESTIA YOLAND, YORIE (2011) Professional Proficiency of the Internal Audit Function: A Study of Regency and City Inspectorates in West Sumatra. S1 thesis, Universitas Andalas.

Text (skripsi fulltext) OK S1 Ekonomi 2012 Yorie Destia Yoland 06153020.pdf - Published Version Download (3MB)

Abstract

This research aims to analyze the level of professional proficiency within the internal audit function of Regency and City Inspectorates across West Sumatra Province. Professional proficiency is a critical determinant of audit quality and the effectiveness of the Government Internal Supervisory Apparatus (APIP) in maintaining regional financial accountability. This study employs a descriptive qualitative method with a survey approach. The research focuses on key dimensions of proficiency, including educational background, professional certifications (such as QIA or JFA), Continuing Professional Development (CPD), and years of audit experience. The population consists of auditors and Government Affairs Supervisors (P2UPD) within the Inspectorates of West Sumatra. Data were collected through questionnaires and structured interviews, then analyzed against the competency standards set by the Indonesian Government Internal Audit Standards (SAIPI) and the Internal Audit Capability Model (IA-CM). Results: The findings indicate that while the professional proficiency of internal auditors in West Sumatra generally meets the minimum regulatory requirements, there are significant gaps in specialized technical certifications and the utilization of Computer-Assisted Audit Techniques (CAATs). Budgetary support for training and the commitment of local government leadership are identified as primary drivers for capacity building. The study concludes that periodic competency mapping is essential for Inspectorates to achieve Level 3 (Integrated) capability, as targeted by the national government.

Actions (login required)

View Item