| Summary: | The writer started this study because review is essential for the basis of
writing statement of responsibility by regional head on the financial statement by the
regional government. Besides, auditing firm (BPK) found out that the Inspectorate of
Payakumbuh Town was not professional in doing the review of such reports. This
study aims to measure the suitability level of the review done by the Inspectorate of
Payakumbuh and Permendagri No. 4 Year 2008 and to find out the problems that
appear in doing the review.
This study is a case study with a descriptive analysis technique. Data were
collected through interview and documentation. Evaluation was done to three
different review indicators, namely planning, performing, and and reporting. The
result shows that review done by the government of Payakumbuh has not reached
100% suitability. The suitability level of the review done between 2011 and 2013 is
in the category of �quite suitable� at 41% suitability in 2011, 58% in 2012 and 42& in
2013. The nonoptimal review by the Inspectorate of Payakumbuh is due to the limited
human resource, time constraint, and unfinished financial statement that is going to
be reviewed.
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