Evaluating the Effectiveness and Challenges of Implementing Policy Number 19 of 2009 on Audit Quality Control at the Pesawaran Regency Inspectorate

Abstract

This study investigates the challenges and effectiveness of implementing Policy Number 19 of 2009, which outlines guidelines for quality control of audits by the Internal Government Supervisory Apparatus (APIP), at the Pesawaran Regency Inspectorate. Despite the policy's design to standardize audit practices and enhance oversight quality, its implementation faces significant obstacles. Utilizing a qualitative methodology with descriptive analysis, the research involved direct interviews with key informants, including the Head of the Pesawaran Regency Inspectorate, and field observations. The findings reveal critical issues: inadequate communication channels that distort policy application, inconsistencies in auditors' attitudes due to insufficient professional development, and inefficiencies in human resource management and bureaucratic processes. The study concludes that to improve policy implementation, the Inspectorate must enhance communication, establish regular training programs, refine human resource management, and streamline bureaucratic procedures. Addressing these factors is essential for strengthening governance practices and boosting public trust in government oversight.