PERAN AUDITOR INTERNAL DALAM PENILAIAN KINERJA DI SEKTOR PUBLIK : SYSTEMATIC LITERATURE REVIEW (SLR)

Abstract

This study aims to analyze the role of internal auditors in public sector performance assessment using the Systematic Literature Review (SLR) method based on the PRISMA guidelines. Of the 356 articles identified between 2014 and 2024, 45 were selected and analyzed thematically. The results indicate that internal auditors play a role not only as supervisors but also as evaluators and strategic consultants, supporting accountability and the effectiveness of public governance. Key success factors include the implementation of international standards (IPPF), the use of key performance indicators (KPIs), auditor independence, and management support. Key challenges include limited human resources, weak monitoring systems, and organizational resistance to audit findings. This study provides theoretical contributions through the development of a current literature review, and practical contributions through recommendations for strengthening the internal audit function to achieve accountable and transparent governance.