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Internal di Perguruan Tinggi : Studi Komparatif Pada UNIMED, USU dan POLMED Sebagai Studi Kasusu  \nRina Sari Dewi 1  \n1 Program Studi Ekonomi, Universitas Negeri Medan  \ne-mail: [infolarispa5@gmail.com](infolarispa5@gmail.com)  \nAbstrak  \nAudit internal merupakan instrumen penting dalam mendukung terwujudnya tata kelola perguruan tinggi yang baik. Kompleksitas pengelolaan pendidikan tinggi menuntut adanya sistem pengawasan yang efektif dan independen. Penelitian ini bertujuan untuk menganalisis peran audit internal serta mengevaluasi implementasinya pada tiga perguruan tinggi negeri di Sumatera Utara. Metode yang digunakan adalah pendekatan kualitatif melalui studi literaturdan analisis komparatif terhadap berbagai sumber ilmiah dan dokumen kebijakan. Hasil penelitian menunjukkan bahwa audit internal telah dilaksanakan melalui unit pengawasandengan cakupan audit keuangan, kinerja, dan kepatuhan. Namun, efektivitas pelaksanaannyamasih bervariasi dan dipengaruhi oleh independensi auditor, kompetensi sumber dayamanusia, serta dukungan manajemen. Audit internal terbukti berkontribusi dalam meningkatkan transparansi dan akuntabilitas serta berperan dalam pencegahan penyimpangan. Dengan demikian, penguatan fungsi audit internal diperlukan untuk mendukung tata kelola perguruan tinggi yang lebih optimal.  \nKata kunci: Audit Internal, Satuan Pengawasan Internal, Perguruan Tinggi, Manajemen Risiko.  \nAbstract  \nInternal audit is a crucial instrument in supporting good university governance. The complexity of higher education management demands an effective and independent oversight system. This study aims to explore the role of internal audit and its implementation at three public universities in North Sumatra. The method used was a qualitative approach through literature review and comparative analysis of various scientific sources and policy documents. The results indicate that internal audit has been implemented through an oversight unit covering financial, performance, and compliance audits. However, the effectiveness of its implementation varies and is influenced by auditor independence, human resource competency, and management support. Internal audit has been proven to contribute to increasing transparency and accountability and plays a role in preventing fraud. Therefore, strengthening the internal audit function is necessary to support more optimal university governance.  \nKeywords : Internal Audit, Internal Oversight Unit, Higher Education, Risk Management.  \nPENDAHULUAN  \nPerguruan tinggi sebagai institusi pendidikan memiliki peran strategis dalam mencetaksumber daya manusia yang berkualitas, inovatif, dan berdaya saing global. Dalam kontekstersebut, tata kelola perguruan tinggi yang baik atau Good University Governance (GUG) menjadi prasyarat utama untuk menjamin kualitas pendidikan, transparansi pengelolaan, sertaakuntabilitas publik. Seiring dengan meningkatnya tuntutan masyarakat terhadap kualitas layanan pendidikan, perguruan tinggi tidak hanya dituntut unggul dalam aspek akademik, tetapi juga dalam aspek manajerial dan tata kelola organisasi. Prinsip-prinsip seperti transparansi, akuntabilitas, responsibilitas, independensi, dan keadilan menjadi landasanutama dalam penerapan GUG di lingkungan pendidikan tinggi.  \nSalah satu instrumen penting dalam mendukung implementasi GUG adalah audit internal. Audit internal berfungsi sebagai mekanisme pengawasan yang independen dan objektif dalam menilai efektivitas sistem pengendalian internal, manajemen risiko, serta prosestata kelola organisasi. Dalam perguruan tinggi, fungsi ini dijalankan oleh Satuan Pengawasan Internal yang bertanggung jawab memastikan seluruh aktivitas institusi berjalan sesuai dengan peraturan, kebijakan, dan standar yang berlaku. Dengan demikian, audit internal tidak hanya berperan sebagai alat kontrol, tetapi juga sebagai bagian integral dalam sistem tata kelola institusi pendidikan tinggi.  \nPeran audit internal semakin penting seiring meningkatnya ","cbCaikromDfPWDOj","https://ap.wps.com/l/cbCaikromDfPWDOj","pdf",291543,11,"Indonesian","# Pendahuluan\n## Tata kelola perguruan tinggi dan GUG\n## Peran audit internal dan Satuan Pengawasan Internal\n## Ruang lingkup jenis audit dan pendekatan berbasis risiko\n## Tantangan dalam implementasi audit internal","[{\"question\":\"Apa tujuan penelitian audit internal di perguruan tinggi ini?\",\"answer\":\"Penelitian bertujuan menganalisis peran audit internal serta mengevaluasi implementasinya pada tiga perguruan tinggi negeri di Sumatera Utara.\"},{\"question\":\"Audit internal mencakup jenis audit apa saja dalam konteks perguruan tinggi?\",\"answer\":\"Audit internal mencakup audit keuangan, audit kinerja, audit kepatuhan, dan audit akademik.\"},{\"question\":\"Faktor apa yang memengaruhi efektivitas pelaksanaan audit internal?\",\"answer\":\"Efektivitas pelaksanaan dipengaruhi oleh independensi auditor, kompetensi sumber daya manusia, serta dukungan manajemen.\"}]","Audit Internal di Perguruan Tinggi - Studi Komparatif Pada UNIMED, USU dan POLMED Sebagai Studi Kasus | PDF",17]