Satuan Pengawasan Internal : Harapan dan Realita
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Abstract
This study aims to analyze the role of internal control at PTKIN X in West Sumatra. The
work environment at PTKIN X in West Sumatra can cause differences in mindsets,
perspectives, values that are believed to be, and the way a person does work. This will
certainly result in the supervision carried out, whether the implementation of supervision
is as expected, or vice versa. The type of research conducted is field research using a
survey approach. Researchers dig up information through in-depth interviews of the
respondents (in-depth interviews). The results obtained from the supervision have been
carried out in various stages, starting from socialization to the overall implementation
stage. Supervision is carried out by combining the pattern of Preventive audit with post
audit. The implementation of supervision at PTKIN X is carried out with the support of the
leadership in various aspects, ranging from completeness, completeness of facilities and
infrastructure, maximum human resource development and flexibility in the development
of supervision programs. The Internal Supervision Unit will become a functioning organ
when all elements have understood the meaning of the existence of supervision, without
any supervision over the duties and functions of the Internal Audit Unit.
Article Details
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