<![CDATA[Abstract This paper discusses the relationship between SPIP policies in 4 district, that are Aceh Besar District, Aceh Tamiang District, Pidie District, and Pidie Jaya District with the findings in BPK Inspection Report (LHP). This study was conducted by summarizing the findings in the second book of the BPK Inspection Report (LHP) for each district and reviewing the causes for these findings, then analyzing their relationship with SPIP policies. Local governments have the authority to regulate and make their own policies in carrying out their authority. Each Regent has made a Regent Regulation regarding SPIP. With the SPIP policy, government activities are expected to run well. All government activities are reported in the Regional Government Financial Report (LKPD) which is then audited by BPK. The effectiveness of SPI is one of the criteria used by BPK in examining the fairness of financial information. The result of these inspections are reported in the BPK Inspection Report (LHP). However, the result of BPK Inspection report (LHP) of internal control system in the form of findings can be understood that the SPIP policy has not been implemented optimally by the government so that many government budget targets have not been achieved.therefore, BPK recommends matters related to rhese findings as a settlement as stated in the Inspection Report (LHP). Keywords: Government internal control system, Inspection report (LHP), Regional Government Financial Report.]]>
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