Effectiveness of Internal Audit Implementation at BPJS of Employment

Abstract This study aims to analyze the effectiveness of implementation internal audit in BPJS Ketenagakerjaan. involved 8 informants consisting Assistant Head Internal Audit Department, Auditor, and Branch Head. Measurement this uses IPPF Practice Guide: Measuring Effectiveness Efficiency from Institute Auditors which consists basic measures, services stakeholders, technical development, innovation, human resource development. The results showed that a measure, clients (auditees) felt satisfy with provided by SPI. auditors also feel satisfied terms field work salary or facilities management. findings obtained at time are more on administrative errors do not lead fraud. recommendations auditor always followed up auditee is support Repeated still reasonable level numbers many. existence SPI greatly helps management achieving organizational goals. allocates budget for but done turn because constraints. professional organizations, their nature only passive. All already have certification rotation carried out accordance needs policies. Keywords: audit, department