The Role of Internal Audit in Enhancing the Effectiveness of Budgetary Control at the High Prosecutor’s Office of North Sumatra

Muhammad Fauzan; Sri Wahyuni Lubis; Dora Barita Uli; Deliana Deliana; Ilham Hidayah Napitupulu

Authors

Muhammad Fauzan Politeknik Negeri Medan Author
Sri Wahyuni Lubis Politeknik Negeri Medan Author
Dora Barita Uli Politeknik Negeri Medan Author
Deliana Deliana Politeknik Negeri Medan Author
Ilham Hidayah Napitupulu Politeknik Negeri Medan Author

Keywords:

Audit, Budget Control, Effectiveness

Abstract

Internal audit is a key component of public sector governance, ensuring that government budget utilization is conducted in an efficient, effective, and accountable manner. In the context of the High Prosecutor’s Office of North Sumatra, internal audit plays a strategic role in detecting potential irregularities, strengthening internal control systems, and ensuring alignment between budget realization and institutional objectives. This study employs a qualitative approach using a library research method by reviewing academic literature, official regulations, and empirical studies published between 2020 and 2025. The findings reveal that the effectiveness of internal audit is influenced by auditor competence, structural independence, managerial support, and the adoption of digital audit technologies. Furthermore, internal audit contributes to strengthening accountability, preventing fraud, and improving budget discipline. These findings emphasize that continuous enhancement of internal audit capacity is an essential prerequisite for realizing transparent, accountable, and integrity-based financial governance within the High Prosecutor’s Office of North Sumatra.

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