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Evaluasi Peran Inspektorat Sebagai Audit Internal dalam Three Lines Model
Abstract
The Provincial Government (Pemprov) X is one of the provinces that has a sizable APBD in Indonesia in 2022 so that it is exposed to a fairly high risk of fraud. Therefore, the Provincial Government of X through the Inspectorate continues to strive to improve the efficiency and effectiveness of the SPI by establishing one of the internal control policy directions in the form of developing and strengthening a sustainable SPI through the development and application of the Three Lines of Defense model, currently known as the Three Lines Model. This study aims to evaluate the role of the X Provincial Inspectorate as a third line in the Three Lines Model within the X Provincial Government. The research method used to analyze this case study research is mixed-method research with constant comparative analysis that compares the results of the three research instruments, namely questionnaires, interviews, and document analysis. From the results of the analysis and discussion it can be interpreted that six of the eight roles analyzed require improvement activities or additional activities so that themes are minimized or even eliminated and Inspectorate X can act as an AI in TLM optimally.
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DOI: https://doi.org/10.26905/afr.v6i3.10333
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