| Summary: | Economic crisis in late 20th centuries brought awareness that government
has failed to applied good government principles. The awareness had encourage
government to reform public sector management that indicated by issuance UU
No. 25/2004 concerning National Planning Development System and President
Instruction (Inpres) No. 7/1999 concerning Performance Accontability of
Government Institution (LAKIP). The performance report is a report that
containing the achievement of strategic plan that has been set previously. It�s
contains the achievement of outcomes program and ouputs activities compared to
the plan.
The study aimed to evaluate logical relationship of performance indicators
in central government�s internal audit department strategic planning. The
relationship include establishment of program and activities, determination of
funding requirement, relationship between program and activities, relationship
between outcome and outputs, relationship between outcome indicators and
output indicators, and relationship between output and sub-activities. The study is
also aimed to assess the feasibility of outcome indicators that used as performance
indicators of central government�s internal audit department.
The study found that performance indicator of central government�s
internal audit department have not shown a logical relationship. Outcome
indicator : �percentage of financial report of central and local government that
gets qualified opinion� and �percentage of recommendation that were followed�
are suitable to be used as performance indicator of central government�s internal
audit department, but in implementation required some adjustments. Outcome
indikator : percentage of financial report of loan project that got unqualified
opinion� and percentage of local government�s firm that gets good in
performance� showed ambiguous role as an internal auditor or an external auditor.
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