Leverage of Learning Alignment in Performance Audit Development

The Audit Board of the Republic of Indonesia enhance its role through the performance Audit. In the process of performance audit development, organisational learning, individual learning, and interaction with the auditee occurred. Research uses system dynamics modelling and learning linkage concept. The results showed that learning begins from the individual observations, and it is not just limited to the observation of environment response but also to the interaction among individuals and organisation. Increased individual learning is leverage in the learning alignment system of performance audit development. To enhance the outcome of training in performance audit, training should involve mentoring, coaching and field audit practices.