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The birth of the regulation of the Minister of National Education Republic of Indonesia Number 47 2011 concerning the internal oversight unit within the Ministry of Education, that in the framework of strengthening governance and accountability, the implementation of duties and functions and activities within the Ministry of National Education, need to be systematically monitored so that it is controlled, efficient and effective, in accordance with regulations legislation. The regulation of the Indonesian national education minister Number 47 2011 concerning the Internal Oversight Unit within the Ministry of National Education and strengthening the governance of the implementation of duties, functions and activities at Nusa Cendana University need to be systematically monitored so that it is controlled, efficient and effective in accordance with applicable regulations. This study aims to determine the strengths, weaknesses, challenges and threats faced by the Internal Supervisory Unit today. The analysis tool of this research is descriptive analysis, SWOT analysis. The results showed: 1) The need for a leadership policy formulation that strengthens the capacity of the Internal Supervisory Unit as OTK at the Nusa Cendana University, 2) The need for providing the opportunity for auditors to attend education and training in order to increase auditor competence. Keywords—internal supervisory unit; SWOT; Policy; Competence

Perception of Stakeholders on Internal Supervisory Unit and Competence of Internal Supervisory Unit (Study At Nusa Cendana University)