Peranan Inspektorat Sebagai Internal Auditor Pada Pemerintah Kabupaten Karo

ABSTRACT
This study aims to examine and analyze the Role of the Inspectorate as
Internal Auditor in the Karo Regency Government. This type of research is
descriptive. The population and sample of this research is the inspectorate as the
internal auditor of the Karo Regency Government totaling 20 respondents and all
questionnaires returned. The data collection technique in this research is by
distributing questionnaires. The method of data analysis is collecting
questionnaires, adding up the answers to the questionnaire and analyzing the
answers to the questionnaire.
The results showed that the most dominant role of internal auditors in the
Inspectorate of Karo District Government was the role of a consultant
(consulting). The role as a consultant (consulting) assists clients in managing
organizational resources and provides confidence to utilize organizational
resources economically, efficiently and effectively. The Inspectorate of the Karo
Regency Government has provided consulting services to the audited party and
has contributed to achieving the objectives of structuring and preparing good
budget documents as well as conducting continuous monitoring of improvements
to Standard Operating Procedures.
Keywords: Internal Audit Role as Supervisor, Internal Audit Role as Consultant
(consulting), Internal Audit Role as Catalyst