Abstract
Supervision is not just a mere supervision, especially if it's just to find fault. Supervision starts from planning, implementing, reporting and finally follow up from the results of supervision. This research was conducted to analyze the Follow-up of Supervision Results conducted by the Regional Inspectorate of Indramayu Regency. Follow-up to Supervision Results are reviewed from the APIP policy aspects of the implementation of completion of Oversight Results Follow-up, audited responses to audit findings, causes of audit findings, audited responses to delays in Follow-up Monitoring Results. More in this study wants to examine the steps of policy makers in completing the findings of the Audit Results Report.The Examination Result Report contains findings, conditions, causes, consequences and recommendations for recommendations that must be followed up by the Regional Work Unit (SKPD) which is examined to correct errors in the implementation of the administration of the general government and government implementation affairs that occur in the SKPD examined. The follow-up itself aims to improve and improve the quality of good and clean governanceFactors that cause low or not yet achieved completion of follow-up include lack of leadership commitment or change of leadership in the work unit / work unit, so that new leaders are less concerned about the follow-up of the results of supervision because they feel it is not their responsibility. The cause of the findings (disobedience to the legislation and the weakness of the internal control system) and the delay in following up on the findings of the examination include internal factors and external factors. Internal factors include leadership and subordinate human resources, lack of subordinate human resource capabilities and leadership managerial abilities. An external factor is the third party's lack of discipline regarding the findings of the examination and the existence of social problems in the community.In order to resolve the follow-up to the audit results, it is necessary to conduct direct monitoring efforts, namely by reviewing directly to the audited work unit / work unit accompanied by a value test of the findings of the audit completed with the Follow-Up Update Minutes. While the indirect update is carried out based on a value test of supporting documents / evidence submitted by the work unit / work unit as a follow-up to the auditor's recommendations.
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