The occurrence of recurring findings indicates that the audit conducted by the Inspectorate in the previous period did not produce results. Quality audit results can encourage Auditee to improve their weaknesses. There are several factors that cause repeated findings and one of them is from communication factor. This study aims to reveal how communication factors can cause repeated findings in the Inspectorate XYZ. This study uses communication theory to answer the research problem. This study uses several instruments to collect data which are survey, interviews and documentation. The data analysis technique used in this study is thematic analysis. The results of the study indicate that there is a weakness that result in recurring findings in the Inspectorate XYZ, which is in the follow-up monitoring process. The implications of this study is a useful information for the Inspectorate and the Local Government to take preventive actions that can prevent the occurrence of recurring findings from year to year. Thus, it will enhance the audits quality and provide benefits to the Local government. Keywords: Regional Inspectorate; Repeated Findngs; Communication; Communication Theory
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