ANALISIS EFEKTIVITAS PEMANTAUAN SISTEM PENGENDALIAN INTERN DI KEMENTERIAN KEUANGAN

Abstract

Based on this study, the analysis of the effectiveness of Internal Control System (SPI) monitoring in the Ministry of Finance reveals significant challenges in its implementation. This research focuses on evaluating the monitoring carried out by the Internal Compliance Unit (UKI) within the Ministry of Finance. Despite the year-over-year improvement in the effectiveness index of UKI, the study identifies several challenges in achieving optimal effectiveness, including a high workload for UKI, limited human resources (HR), and a monitoring mechanism that is perceived as complex and inefficient. The study also shows that the three lines of defense structure, based on the three lines model adopted by the Ministry of Finance—consisting of operational management, compliance functions, and internal audit—has not yet functioned optimally. The implementation of UKI as the second line, in particular, presents challenges that should be a concern for the Inspectorate General as the regulator. This research recommends simplifying the monitoring mechanism, increasing resources, and strengthening leadership commitment to support SPI implementation, ensuring that internal control objectives are achieved more effectively and efficiently within the Ministry of Finance.