CAPACITY BUILDING OF THE INSPECTORATE IN CONDUCTING INVESTIGATIVE AUDITS IN ROKAN HILIR REGENCY

Abstract

The Inspectorate of Rokan Hilir Regency, as a Government Internal Supervisory Apparatus
(APIP), plays a central role in ensuring accountability and effectiveness in financial and
operational management at the regional level. To fulfill this role, the Inspectorate of Rokan
Hilir Regency must continuously built its capacity to align with its functions. This research
aims to analyze and evaluate the efforts of capacity building of the Inspectorate of Rokan
Hilir Regency in conducting investigative audits. This study analyzes the strengths and
weaknesses as well as the factors hindering the capacity building of the Inspectorate of Rokan
Hilir Regency from the aspects of human resources development, organizational
strengthening, and institutional reform. The research method employed in this study is
qualitative research method, with direct interviews conducted with key informants such as
Inspectors, Auditors at the Inspectorate of Rokan Hilir Regency, and auditees who have
undergone investigative audits. The conclusion drawn by the researcher during the research
implementation is that the Capacity Building of the Inspectorate in conducting Investigative
Audits in Rokan Hilir Regency has not been optimally executed. This conclusion is based on
the analysis of 3 (three) indicators, namely: Human Resources Development, Organizational
Strengthening, and Institutional Reform. Among these indicators, the Human Resources
Development indicator with assessment items of Recruitment and Training, and Education
(training) of investigative audits are still low in implementation. Consequently, there are some
auditors who still have antipathy towards the implementation of investigative audits. The
research found several factors hindering the Capacity Building of the Inspectorate in
conducting Investigative Audits in Rokan Hilir Regency, including budgetary constraints,
auditor recruitment, the limited number of auditors participating in investigative training, and
the absence of investigative audit guidelines.