Abstract :

The effectiveness of internal control (ICC) in the Public Service Agency (BLU) of the Health Polytechnic of the Ministry of Health of the Republic of Indonesia is a crucial issue in public sector financial governance. In its implementation, the quality of supervision is often influenced by various individual and institutional factors, including the independence, competence, motivation, and experience of the Internal Supervisory Unit (ISC) auditors. So far, research in various sectors has shown mixed results; some studies emphasize the importance of independence as the basis for auditor objectivity, while others show that organizational dynamics can influence the extent to which independence can be optimally implemented. Likewise, the competence, motivation, and experience of auditors, each of which has a different role depending on the characteristics of the organization, workload, and the control system implemented. This study conducted a systematic literature review to identify the influence of independence, competence, motivation, and experience of internal auditors in the Health Polytechnic of the Ministry of Health of the Republic of Indonesia. A total of 10 national and international articles published between 2019 and 2025 were selected. A systematic search was conducted on electronic databases EBSCO, ProQuest, Google Scholar, Publish or Peris and national journal repositories. Articles were selected through a two-stage screening process that met the inclusion criteria. Data were extracted using a standardized instrument and synthesized narratively, focusing on research design and methodological quality. The results of the synthesis indicate that these four factors do not operate in isolation but interact with each other and significantly influence the effectiveness of internal control in BLUs. This study emphasizes the need for increased auditor capacity, strengthened professional ethics, and institutional support to minimize potential irregularities and improve oversight quality.

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Keywords :

Auditor Experience, BLU., Competence, Effectiveness of internal control, Independence, Motivation

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References :

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