EVALUATING IMPLEMENTION OF GOVERNMENTAL PROVISION ON NO. 60 YEAR 2008 FOR GOVERNMENTAL INTERNAL CONTROL IN BOARD OF FINANCE AND DEVELOPMENT CONTROL OF SOUTH SULAWESI

The purpose of this research is to evaluate Governmental Internal Control System in Board of Finance and Development Control of South Sulawesi. Governmental Internal Control System is a management control of government in achieving purpose of the state with the issuance of Governmental Provision No. 60 year 2008. List of Governmental Internal Control Test consists of five parts in accordance with the Internal Control System elements are: Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring. Each section of the elements contains a list of the main factors to consider when evaluating the Internal Control System associated with each element. \ud The method that is carried out to evealuating of Internal Control System of Government using quantitative methods in the form of percentage rate of Governmental Internal Control System impelementation at work unit. On the other hand the evaluation technique including interviews, analysis, document examination and the use of test list 296 parameters consisting 6 preparation parameters, 265 implementation parameters and 25 reporting parameters. \ud The results of this research is that Governmental Internal Control Systems in Board of Finance and Development Control, South Sulawesi has been implemented adequately by the achievement rate of 70.95 with gradation in range between 70.00 to 89,99