This study examines the organizational capabilities of government internal auditors in South Sulawesi Province, Indonesia, through a three-dimensional framework comprising resilience, routines, and resources to investigate how internal audit units develop adaptive capabilities for enhanced governance effectiveness in regional government contexts. A qualitative research design employs semi-structured interviews with key stakeholders including heads of provincial and regional inspectorates, Financial and Development Supervisory Agency representatives, academic experts, field auditors, and law enforcement officials, with data analysis utilizing deductive thematic analysis guided by the organizational capabilities framework to assess current capability states and transformation processes. Results reveal mixed organizational capabilities across the three dimensions, where routine capabilities demonstrate strong foundational structures through systematic operational procedures and formal authorization mechanisms yet remain constrained by limited technology integration, resource capabilities show adequate basic personnel distribution but suffer from critical shortages in senior expertise and insufficient budget allocations with structural independence limitations, and resilience capabilities exhibit moderate adaptive capacity in personnel reconfiguration and regulatory implementation though significant gaps persist in innovation capacity and proactive competency development. The study's focus on one Indonesian province limits generalizability to other regional contexts, suggesting future research could examine comparative capability development across multiple provinces and explore longitudinal transformation patterns. Findings provide actionable insights for enhancing internal audit effectiveness through targeted capability development strategies including technology integration initiatives, enhanced legal protection frameworks, and systematic capacity building programs that contribute to improved public governance, transparency, and accountability in Indonesian regional government while supporting democratic governance objectives and citizen trust. This research contributes novel empirical evidence on internal audit organizational capabilities in developing country contexts, providing theoretical insights for adaptive governance development and practical guidance for public sector reform initiatives.
Nugraha et al. (Fri,) studied this question.