No abstract

Purpose: Various efforts to eradicate corruption in Indonesia have been carried out, anti-corruption education and other preventive measures are still not enough to eliminate opportunities for corruption. Law enforcement is also not effective enough to suppress corruption. For this reason, it is necessary to have an active role from all parties, especially the government's internal audit, in this case, the implementation of an investigative audit. Method: So we need an approach that can collect various ideas with various perspectives and offers a variety of alternatives in creating a model that can be maintained and rational so that it can help make judgments or recommendations. And this is obtained in the Soft System Methodology approach, where researchers directly explore data/information from main sources either by interview or discussion. Finding: The quality of audit results is strongly influenced by various elements of management (5M: man, material, machine, method, and money), one of which is the audit implementation guidelines that the Ministry of Religious Affair does not yet have. Novelty: An investigative audit guide model that can be used in carrying out tasks ranging from planning to monitoring the follow-up to the recommendations of the investigative audit results. Keywords: Internal audit of government, investigative audit procedure, soft system methodology.

The government's internal audit is directed at building commitments in order to create good governance and clean government. The audit program aims to assess the credibility of the management's accountability report on organizational responsibilities. Auditors must be objective and selective in conducting assessments and must be able (competent) and earnest in carrying out their duties. To ensure the objectivity of the evaluation, the auditor must be independent of the auditee (the party being audited), both personally and organizationally, and to ensure his ability, the auditor must have broad and comprehensive knowledge in auditing. As well as an adequate understanding of the area being audited. With the support of good planning, standardized audit stages, and active supervision, it can show the accuracy of task execution.