Strengthening the Role of Internal Auditor to Improving the Quality of Planning and Budgeting (Case Study in Indonesia)

Abstract

New paradigm of government internal auditor, which we known as Internal Aparatus, insists the inspectorate to sharp its role in accountable financial management supervision. Thus, the sharpening of role is budgeting in the application of Specific Work Plan and Budgets review. The aim of this research is to get description on how the inspectorate applies its new role in Specific Work Plan and Budgets review implementation to be further analyzed and know how further the quality assurance can guarantees the enhancement quality of budgetary planning and organizing. The research is done through qualitative approach where the data that’s gain based on documentation of related regulation, observation in the review process and implementation of Focus Group Discussion (FGD) with the representative of Boyolali District Inspectorate. The result of the research shows the implementation process of Specific Work Plan and Budgets Review is not completely runs effective. Various obstacles was found, one of the obstacle is unpreparedness of Financial and Development Supervisory Agency as tutor institution in providing technical guidance as a guide of Specific Work Plan and Budgets review implementation. This is certainly gives an impact on the lack of budgeting made by the auditors of the Inspectorate to improve the capability and competence of the technical implementation of Review. Furthermore, implementation of Review gave responsibility affirmation of the Inspectorate related to quality assurance characteristics is limited assurance on the quality of budgetary planning and adherence to the rules of budgeting.