The Palembang City Inspectorate’s Strategy for Following Up on Findings From Internal Audits of Local Government Agencies in Palembang
DOI:
https://doi.org/10.63892/aletheia.3.2026.61-69Keywords:
Internal Audit, Regional Apparatus, Regional Inspectorate, StrategyAbstract
The increasing demand for transparency and accountability in regional financial management requires strengthening internal oversight, particularly in following up on audit findings. Data from the Regional Inspectorate of Palembang City indicate a significant increase in unresolved audit findings from 2022 to 2024, highlighting the need for more effective strategies. This study aims to analyze the strategies of the Regional Inspectorate of Palembang City in following up on internal audit findings within local government agencies and to identify the supporting and inhibiting factors. The research employs a descriptive qualitative design involving nine informants consisting of inspectorate officials, auditors, and representatives of local government agencies. Data were collected through interviews, observations, and documentation, and analyzed using qualitative data analysis techniques, including data reduction, data display, and conclusion drawing, with validity ensured through triangulation. The findings reveal that: (1) follow-up strategies are implemented through action plan formulation, deadline setting, and periodic monitoring; (2) the commitment of agency leaders is a key factor in the successful resolution of audit findings; (3) limited human resources and weak inter-agency coordination constitute the main obstacles; and (4) the increasing number of unresolved findings reflects the suboptimal implementation of the internal control system. The practical implications emphasize the importance of strengthening leadership commitment, enhancing the capacity of oversight human resources, and developing performance-based monitoring systems to accelerate and ensure the effectiveness of follow-up actions on internal audit findings within the Palembang City Government.
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