Abstract:
ABSTRACT
This research tries to describe the extent of efforts to "eradicate" criminal acts in the financial sector known as
practice of fraud by using the by using explanatory survey approach. This research is verification to examine the
effect of human capital management on performance in the field of internal control. The sample used is Public
Sector Internal Auditors in West Java Province for two categories, namely the Functional Position of the
Auditor and the Supervisor for the Implementation of Local Government Affairs, with Structural Equation
Model Data Analysis techniques. The results show that Performance in the field of Oversight has not been
effective where the Government's Internal Control Standards have not been implemented properly, there is still a
lack of awareness of the Public Sector Internal Auditors in implementing the professional code of ethics and
weak Auditor competence. Human Capital Management in the field of Supervision is directed to realize an
internal auditor that is trusted, has integrity, is objective, is accountable, is transparent and is able to hold on to
secrecy so as to realize good governance.
