accounting capacity building good governace principles government staffs’performance local state financial management effectivity APIP Accounting Balancing Funds Barang Milik Daerah Competence Of Personnel Due Professional Care Economics Effectiveness of Internal Audit Financial Management Financial Performance Internal Audit Komitmen Organisasi Kualitas Audit Paradigm Role of Internal Auditor Pendidikan dan Pelatihan Berkelanjutan Pengalaman Audit Pengelolaan Aset Regional Expenditures Regional Wealth Role Strengthening APIP Supervision