Implementation Of Strategic Planning, Risk Identification And Development Of Effective Audit Plans In Public Sector Internal Audits

Abstract

This study aims to analyze the implementation of strategic planning, risk identification, and development of effective audit plans in internal audits of the public sector. Internal audits in the public sector play an important role in ensuring transparency, accountability, and efficiency in the management of public resources. With an integrated strategic planning approach, a systematic risk identification process, and the development of relevant audit plans, internal auditors can improve audit effectiveness in revealing system weaknesses and providing recommendations for improvement. This research uses a qualitative method with case studies in several public institutions to explore best practices and challenges faced. The results of the study show that collaboration between auditors and management, the use of information technology, and continuous training are key factors in improving audit quality. This abstract provides insights for internal auditors and public sector managers to develop a more strategic and risk-oriented audit approach.