<![CDATA[This study aims to determine the implementation of risk-based internal supervisory planning at the Inspectorate General of Ministry X and the obstacles faced in order to provide information, descriptions and suggestions regarding risk-based internal audit planning so that it can be used as a reference to improve the quality of risk-based internal supervisory planning. This research uses a qualitative descriptive method with a case study approach. The data used were obtained from interviews with parties related to supervision planning within the Inspectorate General as well as reports, regulations and other documents related to supervision planning. Data triangulation was carried out by comparing the results of interviews carried out on research objects with standards and regulations relating to internal audit planning. This research is expected to provide advice and insight for the Inspectorate General of Ministry X in conducting audit planning so as to optimize the quality of the internal supervision conducted. The conclusion of this study is that overall the Inspectorate General has carried out the stages of supervisory planning starting from understanding the business processes of supervision clients, compiling and updating the audit universe, setting supervisory targets, allocating auditor resources, compiling PKPT reports, and communicating PKPT.]]>
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