To carry out its functions, each regional government agency is trusted to manage the finance set in the regional revenue and expenditure budget (APBD). The authority, particularly the finance, given to the state apparatus is definitely supervised, and examined by the audit board of Indonesia (BPK). As time goes on, the performance of BPK has no definite procedure in financial inspection. Therefore, the anxiety felt by the apparatus emerges every time an inspection is carried out by BPK. This research aims to find out the cause of anxiety, the type of anxiety and the strategy used by the apparatus in overcoming the anxiety of BPK’s audit. This study used qualitative research with a case study approach. Observation, interviews and documentation were used to collect data, and the obtained data were analyzed using 1) data collection, 2) data reduction and 3) data display. The finding of the research shows that the anxiety of the apparatus was caused by threats, opposition, fear, and unfulfilled needs. From the reviews of Islamic factors, the anxiety of the apparatus were caused by a) always depending on oneself and other fellow human beings in all world’s affairs so they forget about Allah. b) believing that success is in human hands or determined by his own efforts. The forms of anxiety felt by the apparatus are objective anxiety (realistic) and neurotic anxiety. The strategies used by the apparatus in lowering anxiety is more to prepare all things and worship Allah SWT to ask for ease in the process they will experience. In addition, there is an Islamic-based strategies to lower anxiety namely: a) looking at the future with a hardwork, b) trying to follow the guidance of Allah, c) Istiqomah (steadfastness) in doing goodness, d) being sincere and e) looking at the future with faith, and righteous charity. The new findings about bureaucratic anxiety was found. It is a subjective feeling felt by the apparatus regarding the mental tension as a general reaction that will lead to physiological and psychological changes caused by the administration system and execution of daily tasks that occur in the working environment.