Optimizing Government Internal Audit Quality Assurance in Regional Planning Reviews
A 2025 MCSP IPKD-Based Framework
DOI:
https://doi.org/10.24252/al-risalah.v26i2.70200Keywords:
Government Internal Supervisory ApparatusAbstract
Optimizing the quality assurance function of the Government Internal Supervisory Apparatus (APIP) is one of the important instruments in strengthening good governance, especially at the stage of reviewing regional planning documents. Although various regulations have regulated the role of APIP in the implementation of the Government Internal Control System (SPIP), the implementation of the review still tends to be oriented towards fulfilling administrative aspects and has not been able to fully guarantee the quality of the substance of the planning document. This study aims to analyze the arrangement of APIP's quality assurance function in the review of regional planning documents and examine its optimization based on the indicators of the Regional Corruption Prevention Index (IPKD) Monitoring, Controlling, Surveillance for Prevention (MCSP) in 2025. This research uses normative legal research methods with a statutory approach and a conceptual approach. Legal materials are analyzed in a qualitative descriptive manner through deductive reasoning with reference to relevant laws and regulations, doctrines, and scientific literature. The results of the study show that strengthening the quality assurance function of APIP requires the development of a review mechanism that not only focuses on administrative compliance, but also on assessing substance quality, planning consistency, risk management, and mitigation of potential corruption. The implementation of the MCSP 2025 IPKD indicator provides a preventive framework that is able to increase the effectiveness of internal supervision and support the realization of accountable, transparent, and integrity local governance.
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