The Role of Internal Audit on The Sustainability of The Tebing Tinggi City Government

Authors

  • Meilisa Fajarwati Universitas Pembangunan Panca Budi Author
  • Renny Maisyarah Universitas Pembangunan Panca Budi Author

Keywords:

internal audit, government sustainability, governance, accountability, internal control

Abstract

This study aims to analyze the role of internal audit on the sustainability of the Tebing Tinggi City Government using qualitative methods and the Systematic Literature Review (SLR) approach. This study is motivated by the gap between the theory and practice of internal audit implementation within local governments, especially related to the effectiveness of supervision, transparency, and accountability of financial management. The data was collected through a literature review from various reputable indexed scientific journals published in the 2019-2024 period. The results of the study show that internal audit plays a strategic role in detecting and preventing fraud, strengthening the internal control system, and improving the quality of local government governance and financial reports. However, the effectiveness of the role of internal audit is still influenced by auditor capability factors, management support, technology utilization, and cross-agency collaboration. This study recommends strengthening human resource capacity, technology integration, and institutional synergy as the main strategies to increase the contribution of internal audit to the sustainability of the governance of the Tebing Tinggi City Government. These findings are expected to be a reference for policy makers and practitioners in efforts to reform local governance.

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Published

03-03-2025

Issue

Vol. 2 (2025): 2nd ICANEAT

Section

Articles

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Copyright (c) 2025 Meilisa Fajarwati, Renny Maisyarah (Author)

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