Evaluation of Audit Quality Control at the Surakarta City Inspectorate

Abstract

Audit quality control is required to ensure and provide the assurance of audits that had applied with auditing standards and code of ethics.. The Government Internal Supervisory Appartus (APIP) considered the three lines model functions to provide independent for objective assurance and advice on all matters related  for  the  achievement of organizational goals. Therefore, APIP is obliged to apply the Guidelines for Quality Control Audit of  Government Internal Supervisory Apparatus. This research aims to analyze the suitability of the implementation of audit quality control at the Surakarta City Inspectorate using the eight  elements contained  in  the  APIP  Pedoman  Kendali  Mutu APIP  dan  Pedomaan  Telaah  Sejawat,  and  to  analyze  the strategies implemented for improving audit quality controls at the Surakarta City Inspectorate. The research methodology used a  case  study-based  on  qualitative  descriptive  method.  The  data used  in  this  study  are  primary  data,  which  obtained  through interviews  with  source  person  and  secondary  data  from  32 documents. The results of data analysis indicated, that the audit implementation  at  the Surakarta  City  Inspectorate  had  not been  fully  implemented  the  APIP  Auditi  Quality  Control Guidelines. The strategy needs for improving the effectiveness of the implementation of audit quality  control are the commitment of the leadership and all employees to enforce the supervision in according with PKMA-APIP.