<![CDATA[This study aims to analyze the role of the Government Internal Supervisory Apparatus (APIP) in regional financial management, with a case study at the Sanggau Regency Inspectorate. The research uses a descriptive qualitative approach through in-depth interviews with three auditor informants and functional officials. The data were analyzed through data reduction, open coding, axial coding, and selective coding, complemented by source triangulation. The results of the study showed four main findings: (1) APIP has shifted its role from a watchdog to a combination of assurance and consulting, in line with the Internal Audit Capability Model (IA-CM) stage; (2) the effectiveness of supervision is measured by outcomes in the form of follow-up recommendations and changes in OPD behavior, not by the number of findings; (3) the main obstacles come from APIP's internal capacity (HR, budget, digitalization); and (4) APIP–OPD relations are collaborative, which is more relevant to be explained through stewardship theory than agency theory. Compared to previous research at the Bolaang Mongondow Regency Inspectorate (Runtu et al., 2025) and the Nabire Regency Inspectorate (Napan et al., 2025) which also highlighted the constraints of human resources, budget, and audition resistance, this study found interesting variations in the pattern of APIP–OPD relations that enriched the study of public accountability and good governance and emphasized the importance of strengthening APIP's institutional capacity in facing the demands of supervision modernization.]]>
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