<![CDATA[Purpose: This study aims to analyze the quality of internal audit supervision, evaluate human resource management within the Government Internal Supervisory Apparatus (APIP), and identify strategies for optimizing human resources at the Inspectorate Office of Lubuklinggau City, Indonesia. Research Methodology: This study employed an exploratory qualitative case study approach. Data were collected through semi-structured interviews with 12 informants from the Inspectorate Office and the Regional Human Resource Development Agency (BKPSDM), supported by non-participant observation and document analysis of Key Performance Indicator reports and Internal Audit Capability Model (IACM) assessments from 2021–2024. Data were analyzed using the Miles and Huberman interactive model through data condensation, display, and conclusion verification. Results: The findings show that the Inspectorate’s IACM level has remained at Level 3 (Integrated) for four consecutive years, indicating adequate but not optimal audit capability. Human resource optimization is constrained by staffing shortages, limited competency development, and uneven workload distribution. Nine optimization strategies were identified, including workforce strengthening, competency improvement, digital audit implementation, risk-based supervision, and performance-based incentives. Conclusions: Improving APIP human resource management is essential to enhance internal audit maturity and supervisory effectiveness. Limitations: This study focuses on a single regional inspectorate, limiting generalization to other local governments. Contributions: This study provides empirical insights for policymakers and inspectorates in developing human resource strategies to strengthen public sector internal audit capability.]]>
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