Public service performance model from an internal auditor's perspective

This research investigates the performance model of public services from the perspective of internal auditors. Employing a quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS), the study utilizes primary data collected through questionnaires distributed to 390 internal auditors and Regional Government Affairs Supervisory Officers (PPUPD) across the Jambi Provincial Inspectorate. The findings reveal that internal auditor competence, governance, the Government Internal Control System (SPIP), and risk management directly and significantly affect the performance of local government public services. Furthermore, the competence of internal auditors indirectly influences service performance through governance, internal control systems, and risk management as mediating variables. The results support the development of an integrative model where internal auditor capabilities enhance transparency, accountability, and service delivery efficiency. Practical implications include the need for local governments to invest in training and certification programs for auditors, strengthen SPIP implementation, and embed risk management into strategic planning. These improvements are vital for fostering responsive and high-quality public services.