<![CDATA[The complexity and diversity of accountability issues in local financial management, as indicated by audit results, often point to violations of the law and weaknesses in the internal control framework. The purpose of this study is to examine the impact of regional head characteristics, regional characteristics, and financial performance on audit findings. Budget realization reports, balance sheets, and audit findings of local governments in Central Sulawesi Province for the period 2018-2023 are the data observed in this study. Data analysis was carried out with the Structural Equation Modeling-Partial Least Squares (SEM PLS) analysis tool with the WarpPLS version 7.0 application. The results of this study indicate that audit findings are significantly influenced by regional characteristics, regional head characteristics, and financial performance. This study suggests that to reduce audit findings, local governments need to create a strong and integrated internal control system. This requires implementing clear financial management practices as well as increasing the capacity of human resources to help understand and apply appropriate control principles. Keywords: audit findings, characteristic district, characteristics of district head, controlling, financial worker]]>
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