Dalam rangka memastikan bahwa kegiatan audit telah dilaksanakan sesuai denganstandar audit dan kode etik, pemerintah menetapkan kebijakan melalui Permen-PAN RBNomor 19 Tahun 2009 sebagai pedoman pengendalian mutu audit. Itjen Kemenkes RItelah membangun sistem pengendalian mutu audit, namun berdasarkan hasil penilaiantingkat kapablitas APIP melalui penilaian IACM menunjukkan hasil bahwa kegiatanaudit belum sepenuhnya dilaksanakan sesuai dengan standar audit. Untuk itu penelitimerasa perlu untuk melakukan analisis implementasi pengendalian mutu audit untukmemperoleh gambaran dan informasi mendalam terkait bagaimana implementasipengendalian mutu audit di Itjen Kemenkes RI. Penelitian menggunakan metodekualitatif dengan tehnik pengumpulan data melalui wawancara mendalam , FGD dantelaah dokumen, sehingga triangulasi dilakukan dengan membandingkan informasi yangdiperoleh dari beberapa informan yang berbeda dan membandingkan dengan hasil telaahdokumen.Hasil penelitian diperoleh bahwa Itjen Kemenkes telah membangun sistemkendali mutu audit namun prosedur pengendalian mutu audit belum sepenuhnyadilaksanakan sesuai langkah-langkah pengendalian mutu audit dalam Permen-PAN RBNomor 19 Tahun 2009 dan ouput yang dihasilkan belum sepenuhnya sesuai denganstandar audit. Selain itu belum memiliki rancangan dan belum menetapkan programpenjaminan dan peningkatan kualitas sehingga belum adanya mekanisme untukevaluasi/reviu dan penilaian atas kesesuaian kegiatan audit intern dengan standar auditserta evaluasi terhadap penerapan kode etik oleh auditor. Faktor penghambat belumoptimalnya pelaksanaan pengendalian mutu audit ini adalah dari aspek komunikasi masihbelum optimal sehingga perlu ditingkatkan terutama komunikasi pada tingkat pelaksanakebijakan. Pelaksanaan pengendalian mutu audit melekat pada bagian yangmelaksanakan tugas pokok fungsinya sehingga perlu adanya bagian/tim yangmengkoordinasikan untuk melakukan monitoring, evaluasi dan penilaian secara berkaladan berkelanjutan terhadap pelaksanaan pengendalian mutu audit, disamping itu perlumelengkapi pedoman/SOP yang mengatur mekanisme pengendalian dan penjaminanmutu audit. Sumber daya baik SDM, fasilitas dan anggaran masih perlu mendapatperhatian guna mendukung pelaksanaan kebijakan dan yang tidak kalah penting adalahperlunya meningkatkan komitmen dari seluruh pelaksana kebijakan.

---

In order to ensure that audit activities have been carried out in accordance with auditingstandards and codes of conduct, the government sets the policy through Permen PANRB Number 19 of 2009 as a guideline for audit quality control. Itjen Kemenkes RI hasestablished an audit quality control system, but based on the assessment of APIPcapability level through IACM assessment shows that audit activities have not been fullyimplemented in accordance with audit standards. For that researchers feel the need toperform analysis of audit quality control implementation to obtain an overview and indepthinformation related to how the implementation of quality control audit in ItjenKemenkes RI. The study used qualitative methods with data collection techniquesthrough in depth interviews, FGD and document review, so triangulation was done bycomparing the information obtained from several different informants and comparing theresults of the document review.

The result of the research shows that Itjen Kemenkes hasbuilt an audit quality control system but audit quality control procedure has not been fullyimplemented according to audit quality control measures in PER PAN RB Number 19 of2009 and the resultant output is not fully in accordance with audit standard. Besides, ithas not yet designed and has not established the quality assurance and improvementprogramme so that there is no mechanism for evaluation review and assessment on theconformity of internal audit activities with audit standards and evaluation on theapplication of code of ethics by the auditor. The inhibiting factor is not optimal theimplementation of audit quality control is from the aspect of communication is still notoptimal so it needs to be improved especially communication at the level of implementingthe policy. Implementation of audit quality control attached to the part that performs themain task of its function so that the need for a section team that coordinate to conductmonitoring, evaluation and assessment periodically and continuously to theimplementation of quality control of audit, besides need to complete guidance SOPwhich arrange mechanism of quality control and quality assurance of audit. Resources of human resources, facilities and budgets still need attention to support the implementation of the policy and no less important is the need to increase the commitmentof all policy implementers.Key words Audit quality control Inspectorate General Regulation of Minister of Empowerment of State Apparatus number 19 of 2009 PKMA.