Abstract

The purpose of this research is to determine the management audit of the financial function at the Regional Inspectorate Office of South Konawe Regency. The data used in this research was secondary data. Primary data is data that comes from direct research objects, this data was obtained by conducting interviews and direct observation or asking questions to the head of the government sector concerned. Secondary data is data sourced from research objects that have been processed in the form of documents or government archives related to this research. The analysis technique used in this research was descriptive qualitative. In conclusion, the management audit of the financial function of the South Konawe Regency Inspectorate Office has not been carried out efficiently and effectively. This is due to weak planning, implementation, and management control systems in the financial sector. Financial functions must run effectively and efficiently to meet standards, whereas those implemented in government did not reach the standard and did not run efficiently and effectively.

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