Konsep Three Lines of Defence krusial dalam meningkatkan efektivitas pengawasan internal dan manajemen risiko, dengan Aparat Pengawas Internal Pemerintah (APIP) sebagai Lini Ketiga. Tesis ini mengevaluasi efektivitas pelatihan auditor di lingkungan Itjen TNI dari aspek pembelajaran (Learning) berdasarkan pendekatan Kirkpatrick dan penyusunan Human Capital Development Plan (HCDP) yang efektif untuk pengembangan SDM APIP. Menggunakan metode kuantitatif dengan teknik Total Sampling, kuesioner disebarkan kepada seluruh personel Itjen TNI, dan dari 144 kuesioner, 136 berhasil dikumpulkan dan dianalisis statistik. Hasil evaluasi menunjukkan perubahan positif dalam sikap, pengetahuan, dan keterampilan auditor setelah Diklat. Penetapan kebutuhan Diklat membantu memperkuat kapabilitas APIP dalam melaksanakan tugas secara efektif, mendukung pencapaian tujuan strategis organisasi. Selain itu, terdapat pengaruh positif dan signifikan antar variabel Perencanaan dan pengorganisasian, peningkatan kualitas, pekerjaan, dan pembelajaran yang dimoderasi oleh HCDP.

---

The Three Lines of Defense concept is crucial in improving the effectiveness of internal control and risk management, with the Government Internal Supervisory Apparatus (APIP) as the Third Line. This thesis evaluates the effectiveness of auditor training within Itjen TNI from the aspect of learning based on the Kirkpatrick approach and the preparation of an effective Human Capital Development Plan (HCDP) for APIP HR development. Using quantitative methods with Total Sampling techniques, questionnaires were distributed to all Itjen TNI personnel, and out of 144 questionnaires, 136 were successfully collected and statistically analyzed. The evaluation results showed positive changes in auditors' attitudes, knowledge, and skills after the training. Determination of training needs helps strengthen APIP's capability to carry out tasks effectively, supporting the achievement of organizational strategic goals. In addition, there is a positive and significant influence between the variables Planning and organizing, quality improvement, work, and learning moderated by HCDP.