Enhancing APIP Capability Through the IACM Model: A Case Study in Pekanbaru

Abstract

This study aims to identify strategic pathways for enhancing the capability of the Government Internal Supervisory Apparatus (APIP) at the Regional Inspectorate of Pekanbaru using the Internal Audit Capability Model (IACM) framework. The objective is to assess APIP’s current capability level, identify institutional constraints and enablers, and propose context-specific strategies for advancement. Employing a qualitative case study design, data were collected through in-depth interviews, participatory observation, and document analysis. Key informants were selected purposively, including senior auditors, BPKP evaluators, and internal control coordinators. The Miles and Huberman interactive model guided the data analysis, with triangulation techniques employed to ensure validity and reliability. The findings reveal that APIP Pekanbaru operates at Level 3 of the IACM, characterized by integrated but not yet institutionalized audit practices. Major weaknesses were identified in human resource development, performance accountability, and IT integration. However, strong leadership commitment and cooperation with BPKP provide a foundation for capacity enhancement. This study contributes to the existing literature on internal audit reform in decentralized governance systems by using IACM not only as a diagnostic tool but also as a practical roadmap for institutional strengthening. Given the results, policymakers should allocate resources to improve auditor certification, enhance digital infrastructure, and revise governance structures to empower APIP units. Managers are advised to implement risk-based planning and engage in strategic partnerships to accelerate audit maturity. The study offers an empirically grounded model for replicating APIP development in other regional governments.