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Capacity, authority, and competency are necessary for internal auditors to perform supervisory responsibilities. Six components make up the Internal Audit Capability Model, which is used to gauge capability. The goal of this study is to ascertain the measures taken to enhance the Ministry of Finance's Inspectorate General's capacity to attain level 3 Government Internal Audit Apparatus competency. Excellent governance, risk management, and control are demonstrated by the organization's Level 3 internal audit capacity. Consequently, internal auditors play a critical role as strategic collaborators. The Ministry of Finance's Inspector General then assesses and examines the issue. Through case studies, qualitative research was carried out for this subject. Interviews and document reviews were used to gather data.l. Nevertheless, several elements of the Internal Audit Capability Model at level 2 still rely on the outcomes of self-evaluation, while other elements do not fully satisfy the requirements for level 3. This necessitates the adoption of thorough Corporate Risk Management as well as evaluation for three years in a row. Thus, enterprise risk management is a useful tool for internal auditors' supervisory duties. The research findings may also be helpful to other establishments aiming to attain level 3 internal audit proficiency.    

The Region V Airport Authority is one of the Technical Implementation Units (UPT) within the Ministry of Transportation which is responsible to the Minister of Transportation through the Directorate of Civil Aviation, where the duties of the airport authority itself are to supervise, control, and regulate activities both from the Land Side and Air Side at Sultan Hasanuddin International Airport Makassar. This research aims to find out (1) How is the implementation of the duties of the Airworthiness Inspector for Aircraft Maintenance in supporting flight safety at Sultan Hasanuddin International Airport Makassar, (2) What are the obstacles of Airworthiness Inspector for Aircraft Maintenance in carrying out duties at Sultan Hasanuddin International Airport Makassar. This research was conducted in February - March 2023 at the Makassar Region V Airport Authority Office, using descriptive research methods with qualitative analysis. Data collection was done through interview, observation, and documentation techniques. And Trigulation is used to test the reliability of the data obtained.  The results of the discussion in this study are (1) in the implementation of the tasks carried out by the Airworthiness Inspector of the Aircraft Maintenance Division at Sultan Hasanuddin International Airport Makassar has carried out its duties properly in accordance with the regulations listed, one of which is PM 41 of 2011 and KP 252 of 2017, but not all tasks listed in the PM are carried out at the Region V Airport Authority because it must wait for delegation from the center first such as the Advanced Standard Certificate or can be called (CoA). (2) For the obstacles faced by inspectors at Sultan Hasanuddin International Airport Makassar, namely in the time and skills of the inspectors, where the inspectors cannot determine how long it takes when the inspection takes place because they have to see the ground time of the aircraft to be inspected and for human resources (Skil) inspectors at the Region V Airport Authority are lacking there are some inspectors who are still confused about analyzing the findings obtained.

The Region V Airport Authority Office as UPT (Technical Implementation Unit) within the Ministry of Transportation is under the auspices and is responsible to the Minister of Transportation through the Director of Air Transportation. The function of the Region V Airport Authority is to supervise, control, and regulate aviation activities. This research aims to find out (1) How is the quality of the Inspector's supervision of flight security in the terminal area of Sultan Hasanuddin International Airport Makassar, (2) The obstacles faced by aviation inspectors in the avsec field and the efforts made by inspectors in conducting surveillance in the terminal area of Sultan Hasanuddin International Airport Makassar. This research was conducted at the Makassar Region V Airport Authority Office, in February - March 2023, this research uses descriptive research with qualitative analysis. The data in this study used primary and secondary data, data collection in this study was by interview, observation and documentation. And the tringulation technique to test the reliability of the data. The results of the discussion in this study are (1) the quality supervision of inspectors on aviation security in the terminal area is good as evidenced by training, field practice and has followed applicable regulations such as PM 41 of 2011 which contains airport authority inspectors only as regulators who carry out supervision of activities in the field. (2) and the obstacles faced by inspectors in the terminal area, namely limited security area cooking permits for this obstacle, the inspectors have carried out surveillance of the avsec and if the inspectors find that the person is categorized as endangering flight activities, the inspectors take action against the person without having to contact the avsec on duty in the terminal area, office busy hours for the office busy hours themselves, the inspectors use breaks or office hours to keep monitoring in the terminal area, and finally the culture as the inspectors themselves are firm and give an appeal that the actions they take are wrong.

One type of local government supervision is internal control. This internal control is carried out by the government internal control apparatus (APIP) at the Regional Inspectorate. The main role of APIP is as a consultant and problem solver for local governments with the task of conducting inspections, reviews, monitoring and evaluation, as well as other supervision of the implementation of tasks and functions of local government organizations.This type of research is descriptive using a qualitative approach. The location chosen for this research is the Inspectorate of Pekalongan City. The data source retrieval technique in this study uses data triangulation techniques. Meanwhile, the focus of this research is on examining the influence of APIP's role in the implementation of the maturity of the Government Internal Control System (SPIP) at the Pekalongan City Inspectorate.The results of this study are (1) the Pekalongan City Inspectorate performs its role as a leader who is the forefront funnel by coordinating, carrying out control functions, encouraging the creation of bureaucratic reform and governance, (2) Pekalongan City Inspectorate has an Internal Supervision function which includes activities that include: directly related to quality assurance that supports the implementation of an effective, transparent, accountable and clean government from KKN practices, (3) As a consultant to the Pekalongan City Inspectorate must know more than the party conducting consultations regarding regional financial management in accordance with the laws and regulations that exist, (4) Government Internal Supervisory Apparatus plays a role as Quality Assurance, namely ensuring that an activity can run efficiently, effectively and in accordance with the rules in achieving organizational goals, and (5) The role of the auditor as a catalyst based on employee perceptions influence on the achievement of the goals of the organization.