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The government of East Lombok Regency is the only government in the province of West Nusa Tenggara who obtained a qualified opinion, from the auditors of audit board on local government financial statements for fiscal at 2015. The problem is the weakness of the internal control system in the inventory of fixed assets so that, the assets of East Lombok Regency Government unknown to exist the amount Rp 46.227.423.777,47. The purpose of this case study was to explore the cause of the problem to find its source. The research method was a qualitative method, because it does not emphasize the generalization and variable, otherwise the meaning of which is used as the theme of the study, a research strategy that is used to answer the research problem and achieve the goal of the research strategy that is used to answer the research is an embedded case study where pursue in one case that occurs at some institutions in East Lombok Regency Government. The results showed that the cause of the inventory problem of fixed assets at East Lombok Regency was on the internal control system of government, that an element of the control environment interpreted through competency, elements of information and communication that was interpreted through coordination, elements of control activies which interpreted through an excess workload (role overload). The research contributions to this study case was an input for the Government of East Lombok Regency to conduct an evaluation of the internal elements control systems which becomes crucial issue in the fixed assets become more qualified and become an integral part of the financial statements of local government and can be expected to have implications for the opinions which has given by the supreme finances audit agency without exception.