<![CDATA[The increasing number of government officials involved in corruption cases, fluctuations in the performance of special audits conducted by the Inspectorate General of the Ministry of Home Affairs during the 2020–2024 period, the rising volume of public complaints, and limitations in human resources have prompted this study to examine special audit strategies within the public complaint management mechanism of the Inspectorate General of the Ministry of Home Affairs. Data were collected through observation, interviews, and documentation and were analyzed using data reduction, data display, and conclusion drawing techniques. The findings indicate that the implementation of special audits within the complaint management mechanism has generally been effective, supported by internal and external factors such as management support, auditor independence, external collaboration, and a reward system through competency development, career advancement opportunities, and the strengthening of auditor and PPUPD professionalism. However, the main challenge lies in the limited number of human resources relative to the nationwide scope of supervision and the incidental nature of special audits. To address these challenges, strategies are required to strengthen risk-based preventive functions, promote digital transformation in supervision, integrate complaint management systems, and enhance auditor capacity. Future studies are recommended to examine the effectiveness of digital technologies, artificial intelligence, and risk-based approaches in special audits using quantitative or mixed-methods designs.]]>
