Abstract
The problems related to governance system such as management irregularities or fraud, unaccountable financial
practices, and poor public service deliveries have raised some questions to the effectiveness of Units of
Government Internal Audit (GIA). The complexity of role and function of GIA, which are both directly and
indirectly influenced by the stakeholders and relevant environment, need an appropriate research using systemic
context. The objective of this study was to identify and establish priority strategy in developing effective
internal audit system. This research was based on qualitative approaches with systems methodology which
was started with literature study, in-depth interview and focus group discussion (FGD). Then, the study was
continued with analytical hierarchy process (AHP) with experts representing the stakeholders. The study
showed that to enhance the effectiveness of GIA, it is important to have priority strategy to strengthen the
governance system, risk management, and control. The role of the stakeholders and management maturity are
the key requirements to successful and an effective of GIA System.
Key words: Analytical Hierarchy Process (AHP), Strategy, System, Government Internal Audit, Management
maturity