IMPROVING THE EFFECTIVENESS OF PUBLIC FINANCIAL SUPERVISION:

THE ROLE OF APIP AND CHALLENGES IN THE MODERN ERA

Abstrak

This study aims to map the development of research on the role of the Government Internal Supervisory Apparatus (APIP) in overseeing public sector financial management through a scoping review approach. By analyzing sixteen articles that met the inclusion criteria, this study identified five main themes related to APIP capabilities, auditor competence and supervision effectiveness, fraud detection and prevention, challenges in implementing supervision, and APIP's contribution to local government financial accountability. The synthesis results indicate that APIP capabilities still vary across regions, influenced by resource availability, auditor capacity, and institutional support. Auditor competencies, including experience, objectivity, and understanding of the program context, are closely related to the quality of audit recommendations. The APIP's role in detecting and preventing fraud is evident through audits, control evaluations, and recommendations, despite still facing human resource limitations and the complexity of government transactions. Challenges in implementing supervision primarily relate to the APIP's workload, independence, and structural position within the organization. Meanwhile, APIP's contribution to accountability is reflected in increased transparency, compliance, and follow-up on audit recommendations in local governments. These findings confirm that strengthening APIP capabilities, enhancing auditor competence, and institutional support are important aspects for strengthening the internal oversight function in public sector governance.