The Role of Internal Auditor in Public Sector

Abstract

In controlling a country where the public accounting profession, the various company and forms of legal entities occur and burgeon. The government needs a substantial fund to lead the country. Therefore the use of funds which distributed effectively and efficiently to the public sector must be supervised by a qualified auditor in order to create accountable financial statement and prevent the opportunities to misuse the budget in government area. Therefore, the regional inspectorate has the authorities to oversee the running of the government in order to improve accountability and transparency in financial management in each area. The accountability itself can be materialized by the internal auditor. The purposes of this study are designed to find out whether the internal auditor of local governments understands and carries out their role adequately or not. The results of this study are expected to provide new insight into the public sector as well as the inspectorate in maximizing the role of its internal auditor.