Quality Assurance and Improvement Programs Towards Best Practice in Indonesia: The Case Study of The State Agency Inspectorate

This study evaluates the effectiveness of the Quality Assurance and Improvement Program (QAIP) for the Internal Audit function of the Inspectorate of Government Agencies X. Based on the external evaluation, the inspectorate achieved a QAIP resultof 72% in 2020. The requirement to fulfill stakeholder expectations and the professional responsibility inherent in compliance with the standards determine the quality of the internal audit. This study is a qualitative case study using a descriptive technique. The approach is used to evaluate the Inspectorate's accomplishments in the QAIP following the external evaluation. Following the results of the QAIP-based analysis, the majority of the improvements were made to harmonize policies, guidelines, structure, and workflow processes with the internal auditing practice standards. However, only two standards, Attribute Standard 1000-Purpose, Authority,and Responsibility and Attribute Standard 1100-Independence and Objectivity, are classified as effective improvements. while the remaining eight standards are classified as less effective. In the Inspectorate's endeavors to improve the implementation of QAIP in accordance with the standards, many challenges were encountered, particularly in the areas of human resources, organization, and situations inherent tothe public sector.