| Summary: | The purpose of this research is to analyze the role of internal audit in
supporting the improvement of the quality of financial statements in Inspectorate
of Sleman Regency. The data used is primary data obtained via questionnaires and
interviews and secondary data in the form of documents and archives. The
questionnaire used is covered with a choice of \"Yes \" and \" No\" and distributed to
32 internal auditors in Inspectorate of Sleman Regency. The analytical tool used
in this research is to assess the qualitative analysis of the effectiveness and
implementation of internal audit review of the financial statements of local
governments. Questionnaire prepared by the method of calculation Champion
(1990: 302).
Based on the survey results revealed that internal audit has been carried out
effectively shown from the test results of the internal audit attributes gained as
much as 83.01 percent. These attributes assist internal auditors in conducting the
evaluation and assessment of the local government implemented procedures to
produce quality information in the financial statements. In addition, the role of the
inspectorate in order to support the improvement of the quality of financial
statements of local governments through the implementation of an overall review
of financial statements has been carried out effectively. This is stated on the
questionnaire results, the elements that comprise a review of the planning,
execution, and reporting of the reviews give a percentage of 85.19 percent.
However, in the implementation of internal audit and reviews of the financial
statements are the constraints in the form of: a) not balanced between personnel
owned Inspectorate of Sleman Regency with the existing workload
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