<![CDATA[The objective of the research was to examine the influence of the effectiveness of the government internal control system and the understanding of government accounting standard on the quality of local government financial review. The research employed the causal comparative research method. The population was all government internal supervisor apparatus and employees who review at the Inspectorate of Aceh Tamiang Regency, Pidie Jaya Regency and Langsa Municipality. There were 91 employees taken as the samples by employing census technique using SPSS software. The results of the research showed that simultaneously the effectiveness of effectiveness of the government internal control system and the understanding of government accounting standard significantly influenced the quality of local government financial review. Partially, effectiveness of the government internal control system did not significantly influence the quality of local government financial review and the understanding of government accounting standard influenced the quality of local government financial review. Partially, the indicators of understanding such as the financial statement presentation, assessment and error correction influenced the quality of local government financial review while the indicators of environment control such as risk assessment, controlling activity, information and communication, monitoring, understanding of the components of financial statement, declaration of financial statements and consolidation report did not influence the quality of local government financial review.]]>
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