Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018)

Analysis of Internal Control in Enhancing Performance’s Accountability in Local Government Work Unit through Risk-Based Audit (ISA)

Authors
Muhammad Yasin, Budi Artinah, Mujennah Mujennah
Corresponding Author
Muhammad Yasin
Available Online April 2019.
DOI
10.2991/piceeba2-18.2019.11How to use a DOI?
Keywords
Internal Control, Risk-Based Audit, Inspectorate
Abstract

The aim of this study to find out implementation of RBA (Risk Based Audit) and compliance with statutory regulations on the report on the implementation of the supervisory function, public service, governance, financial management and goods of local government in Banjarbaru’s Inspectorate. The method used in this research is qualitative descriptive analysis method. The result showed that the supervision done by the Inspectorate as the supervisor element is running optimally, resulting in improvements in the implementation of SAKIP SKPD. The Inspectorate is not only conducting evaluations but also coaching. Coaching is carried out by picking up the ball or doing a road show to each SKPD about the implementation of SAKIP. Internal control on every organizational unit is The fundamental factor so task principal and function every one organization in order to done corresponding with regulations applicable legislation. The better the government's internal control system is the more effective in achieving the vision and mission of the government.

Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018)
Series
Advances in Economics, Business and Management Research
Publication Date
April 2019
ISBN
10.2991/piceeba2-18.2019.11
ISSN
2352-5428
DOI
10.2991/piceeba2-18.2019.11How to use a DOI?
Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Muhammad Yasin
AU  - Budi Artinah
AU  - Mujennah Mujennah
PY  - 2019/04
DA  - 2019/04
TI  - Analysis of Internal Control in Enhancing Performance’s Accountability in Local Government Work Unit through Risk-Based Audit (ISA)
BT  - Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018)
PB  - Atlantis Press
SP  - 80
EP  - 87
SN  - 2352-5428
UR  - https://doi.org/10.2991/piceeba2-18.2019.11
DO  - 10.2991/piceeba2-18.2019.11
ID  - Yasin2019/04
ER  -