Government Internal Control System: Viewed From The Point of Perceive of The Reporting Entity and The Auditor

Abstract

The quality of the financial statements of the regional government of North Sumatera Province is still
inadequate. The BPK audit report shows the fact that the poor quality of financial reports is caused by one
of the weaknesses in internal control. North Sumatera Province Regional Organization, Supervisory
Agency (First Level Inspectorate of North Sumatera Province) and Examination entity (Regional
Representative Financial Auditing Agency of North Sumatera Province). The results of the study showed
that there were differences in perceptions among the three entities. that the internal control system has
been implemented well but the audited entity stated otherwise, that the internal control system was still low