Medan — The transformation of performance audits at Bank Sumut still faces major challenges. This finding was revealed in a scientific article written by Annisa Rahim Edwar, Mukmin, Nia Syahfitri, Aghy Zwingly Dharma Ginting, and M. Irsan Nasution from the Master of Accounting Program, Graduate Faculty of Universitas Pembangunan Panca Budi, published in 2026 in the International Journal of Scientific Multidisciplinary Research (IJSMR). The study found that performance audits at Bank Sumut have not yet functioned optimally as a strategic instrument to improve governance and corporate policy.
In regional government-owned enterprises, performance audits are expected to do more than ensure compliance. They should evaluate efficiency, effectiveness, and the real impact of corporate policies. However, the study found that Bank Sumut’s audit practices remain largely procedural and administrative, rather than transformative. This matters because Bank Sumut is one of North Sumatra’s most strategic public-owned financial institutions.
The research emerged from growing demands for transparency, accountability, and stronger governance in public institutions. Modern performance audits are increasingly viewed as tools for identifying weaknesses, strengthening internal controls, and guiding evidence-based policy improvements. Yet in many cases, audits stop at administrative corrections without addressing deeper systemic issues.
The study used a qualitative case-study approach by reviewing internal Bank Sumut documents, annual reports, governance reports, BPK audit reports, and risk management reports. The researchers also integrated a systematic literature review of national and international journals to compare Bank Sumut’s practices with global audit developments.
The findings show that audits are still dominated by compliance-based routines. Although audit procedures are formally implemented, their results are rarely integrated into strategic decision-making. One of the most notable examples was the discovery of recurring bad loans worth billions of rupiah. BPK reports identified non-performing loans worth IDR 15.34 billion in Tebing Tinggi Branch, along with unresolved working capital loans with potential losses reaching IDR 23 billion.
These recurring issues indicate weaknesses in internal control and risk management systems. Audits often identify problems only after they occur, instead of preventing them earlier. This highlights the gap between the intended role of performance audits and their actual implementation.
The research also found weak integration between internal audit units, risk management divisions, and business decision-making. In several cases, risk assessment recommendations were not consistently used as the primary basis for credit approvals. This reflects an organizational culture focused more on formal compliance than strategic learning.
According to Annisa Rahim Edwar and the research team from Universitas Pembangunan Panca Budi, performance audits should shift toward an outcome-based audit model. This approach focuses not only on whether an organization complies with rules, but whether its policies produce meaningful and measurable results.
The study also emphasizes the role of digital technology in transforming audit systems. Data-driven monitoring and analytics can improve risk detection and help organizations take corrective action faster. In addition, strengthening auditor competencies through certifications and continuous training is seen as crucial for effective audit reform.
The implications of this study are significant. For Bank Sumut, the findings provide an opportunity to strengthen governance and improve internal supervision. For other regional enterprises across Indonesia, the research serves as a reminder that audits must be treated as strategic reform tools rather than administrative obligations. In the long term, stronger audit transformation could improve public trust, business sustainability, and regional economic development.
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