Abstract
The larger portions of local government as the presence of autonomy in Indonesia caused governance as major issue, particularly
regarding more efficient, effective, transparent, and accountable of financial management. But in fact, many Indonesia local
governments faced with hindrances to implement good financial management due to the weaknesses of internal control system.
This more caused by lousy of control environment condition. The aim of this research is to determine control environment
conditions in government internal control system (SPIP) based on roster test enclosed on Regulation of Indonesia Government
Number 60 Year 2008 regarding SPIP.