<![CDATA[This study aims to evaluate the implementation of the Professional Practices element of the Internal Audit Capability Model (IACM) at the Inspectorate General of Ministry This study used a mixed-methods case study design combining a questionnaire distributed to 122 internal auditors (APIP) with in-depth semi-structured interviews with technical controllers (Dalnis) and the Evaluation and Reporting Section. The Professional Practices element was assessed through two aspects, namely risk-based audit planning and the Quality Assurance and Improvement Program (QAIP), and the findings were then interpreted through the lens of Institutional Theory. The results show that although BPKP concluded that the Professional Practices element has formally met the Level 3 characteristics, APIP is perceived to have produced a mean score of 3.70, the second-lowest among the six IACM elements, reflecting gaps in the implementation of risk-based planning and QAIP, particularly the absence of a regular Internal Peer Review. These gaps are mainly driven by weak coercive pressure, shown by limited management commitment toward risk management and quality assurance, and weak normative pressure, shown by the absence of a standard operating procedure governing the Internal Peer Review, while mimetic pressure was not found to be a significant factor. This study recommends strengthening risk register-based audit planning and implementing an Internal Peer Review procedure as short- and medium-term priorities to close the gap between the formal Level 3 status and actual audit practice]]>
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