Evaluation Of The Compliance Of Audit Working Papers Preparation In Government Performance Audit: A Case Study Of Inspectorates Of Ministries In Indonesia

Abstract

This study aims to evaluate the compliance of the preparation of audit working papers in the implementation of performance audits within the Inspectorates of Ministries in Indonesia (IMS). Audit working papers are the primary supporting evidence that documents the entire audit process, from planning and execution to reporting. The evaluation was conducted by comparing the actual practices of preparing audit working papers against the prevailing guidelines, namely the Indonesian Government Internal Audit Standards (SAIPI) and the BPKP Performance Audit Practice Guide of 2018. The research used a qualitative approach with a multiple case study design across three different Ministry Inspectorates. Data were collected through document review of performance audit working papers from 2022-2023 and in-depth interviews with 18 auditors consisting of Technical Controllers, Team Leaders, and Team Members. The results show that overall, the preparation of performance audit working papers in the Ministry Inspectorates has been carried out, but there are still discrepancies with the guidelines, especially in documenting the results of understanding the audit object, problem identification, understanding of the Internal Control System (SPI), testing of audit evidence, and analytical conclusions. The contributing factors include uneven dissemination of guidelines, limited assignment time, overlapping activities, and limitations in the number and competence of auditors. This study recommends the need for intensive guideline socialization, provision of standardized working paper formats, continuous capacity building for auditors through training, and optimization of supervision to improve the quality of performance audit documentation at the ministerial level.