Analysis of the Effectiveness of Internal Audit of the Inspectorate of West Kalimantan Province in Realizing Accountable Governance

This study aims to analyze the effectiveness of internal audits at the West Kalimantan Provincial Inspectorate, identify the challenges encountered, and formulate relevant solutions. In an era of demands for effective governance, the role of internal audit is crucial in ensuring transparency and accountability in state financial management. Using a qualitative approach and case study method, this study found that internal audits at the West Kalimantan Provincial Inspectorate have been running quite effectively, demonstrated by the implementation of systematic procedures and the auditors' commitment to the principles of independence and objectivity. Furthermore, the auditors also perform a consultative function by providing solution-oriented recommendations for improvement. However, the study identified significant obstacles, such as time and budget constraints, that have the potential to hinder performance optimization. Based on these findings, it is recommended that schedule optimization, more adequate budget submissions, and continuous improvement of auditor competency are needed. This study provides theoretical and practical contributions by filling the research gap related to internal audit effectiveness at the regional level and offering strategic recommendations for the West Kalimantan Provincial Inspectorate to improve its oversight performance in order to realize more accountable governance.