control, system, financial, opinion.
Accountability, transparency and reliability of financial reporting is key in reaching Opinion WTP. implementation of internal control in government agencies, in the National Medium Term Development Plan (RPJMN) 2010-2020 SPIP implementation be used as one indicator of mainstreaming good governance, which must be implemented by each agency and became an operational basis for the entire implementation of development, an effective system of internal control in each government agency used as a priority activity area of the state apparatus (in RPJMN 2010-2020) conducted by BPKP. This study is qualitative research. This study illustrates what is causing the government gets opinions Fair With Exception (WDP). Results of this study are expected to provide input to the report’s authors to be able to present the audit report in accordance with the criteria set by the CPC. While SPIP is a system of internal control that is held in the whole central and local government. Elements of Internal Control System (SPI) in PP-SPIP refers SPI elements that have been practiced in government in various countries, which include five elements 1) control environment (8 sub-elements), 2) risk assessment (2 sub elements), 3) control activities (11 sub-elements), 4) information and communication (2 (3 sub elements).
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