South Asian Journal of Social Studies and Economics

This study uses the Van Meter and Van Horn policy implementation framework to analyze the implementation of a policy to improve the capability of the Government’s Internal Control Apparatus at the Gorontalo Provincial Inspectorate. Using Van Meter and Van Horn’s policy implementation methodology, this study examines the implementation of a policy intended to improve the internal control capacity of the Gorontalo Provincial Inspectorate. A descriptive qualitative method was applied. The approach was qualitative, with data collection techniques through structured and unstructured interviews, participatory observation, and documentation involving auditors and relevant agency officials. The results showed that while there had been partial progress in risk-based planning and alignment of organizational structures, there were still significant gaps in preparing technical guidelines, human resource competencies, inter-organizational coordination, and budget allocation. The non-existence of a code of ethics for internal supervision implementers and civil servants’ low commitment also weaken the ethical foundation of supervision. The discussion emphasizes that successful policy implementation depends on the synergy between regulatory clarity, institutional readiness, and implementer motivation. The research concludes that structural elements of implementation are in place, but operational weaknesses are still a significant obstacle in strengthening the capability of the supervisory apparatus.