Performance of the Government Internal Audit Apparatus (APIP) at the Regional Inspectorate of Central Sulawesi Province

Abstract

Internal government oversight is essential to ensuring effective, accountable, and regulation-compliant local governance. Information technology, particularly the e-Review SIPD application, is expected to enhance the performance of the Government Internal Oversight Apparatus (APIP) in reviewing regional development planning and financial documents. This study examines APIP performance at the Regional Inspectorate of Central Sulawesi Province in implementing reviews through e-Review SIPD. A qualitative descriptive approach was employed, with data collected through in-depth interviews, observation, and documentation. Data were analyzed using the interactive model of Miles et al. (2014). Performance was assessed based on six dimensions proposed by Bernardin and Russell (2013): quality, quantity, timeliness, cost-effectiveness, need for supervision, and interpersonal impact. The findings show that e-Review SIPD improves document accessibility, coordination, and review monitoring while reducing manual administrative tasks. However, implementation remains constrained by incomplete documentation, network disruptions, varying digital competencies, and heavy workloads. The study concludes that the application positively supports APIP performance, although further improvements in digital skills, technological infrastructure, and interagency coordination are necessary.