Can be seen that the approach in most cases verification does not meet the Level 4 Requirements ISSAI-Financial Audit, especially steps before starting work monitoring and planning. When the cause of non-compliance with Level 4 Financial Audit Requirements ISSAI-only section that is under the control of the Office of arms silver examination from Group divided into 3 groups according to the principle of grouping criteria in the form of a SWOT analysis (SWOT analysis, data appears as Appendix 2) was found to be non-compliance Level 4 Financial Audit Requirements most of the ISSAI-caused by weaknesses in the story as follows:
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