Analisis Adopsi Continuous Auditing pada Fungsi Audit Intern di Lembaga Negara XYZ


  • Sri Rahayu Program Magister Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia
  • Machmudin Eka Prasetya Program Magister Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia




data analytics, DeLone and McLean, GTAG, Information System Succes, internal audit


This research is motivated by the challenges faced by the Internal Audit Function (IAF) at XYZ Government Institution in the midst of the rapid development of technology and financial transactions that have been fully digitized using the Enterprise Resource Planning / Human Resources Information System. In order to utilize financial transaction data and technology, IAF carries out digital transformation by adopting continuous auditing and developing the Pemantauan Off Site Risiko Operasional (PERISAI) application as a continuous auditing implementation tool. The purpose of this study is to analyze the suitability of the steps taken by the IAF at XYZ Government Institution in adopting continuous auditing based on the Global Technology Audit Guide (GTAG) 3: Coordinating Continuous Auditing and Monitoring to Provide Continuous Assurance (2nd edition), analyzing the success of the PERISAI application based on the user's perspective using the DeLone and McLean Information System Success Model. This research uses a case study research strategy with an exploratory study method. The data collection methods used were semi-structured interviews consisting of open and closed ended questions, documentation, and observation. The results of this study indicate that the steps taken by FAI to implement continuous auditing are not fully in accordance with the key steps for implementing continuous auditing in GTAG 3 (2nd edition), while the PERISAI application is considered successful by FAI internal auditors even though there are still some things that must be improved from the aspects of people, process, and technology used.


Download data is not yet available.

        Plum-X Analityc


Afsay, A., Tahriri, A., & Rezaee, Z. (2023). A meta-analysis of factors affecting acceptance of information technology in auditing. International Journal of Accounting Information Systems. doi:

Akrong, G. B., Shao, Y., & Owusu, E. (2022, September 1). Development and validation of an improved DeLone and McLean IS success model - application to the evaluation of a tax administration ERP. International Journal of Accounting Information Systems. doi:

Albuainain, M. A. (2022). How digital communication provides better government services: Assessing the Tawasul System in Bahrain. Cities. doi:

Alles, M., Brennan, G., Kogan, A., & Vasarhelyi, M. A. (2006). Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens. International Journal of Accounting Information Systems, 137–161. doi:10.1016/j.accinf.2005.10.004

Aslan, ?. (2018). The Innovative Role of SocialMedia in Healthcare. (F. Bak?rc?, T. Heupel, O. Kocagöz, & Ü. Özen, Eds.) FOMHochschule für Oekonomie & Management. doi:

Barros, C., & Marques, R. P. (2022). Continuous Assurance for the Digital Transformation of Internal Auditing. Journal of Information Systems Engineering and Management(7 (1)). doi:

Bradley C. Ames, R. D., Robertson, A., & Rai, S. (2015, Maret). Global Technology Audit Guide (GTAG) 3: Coordinating Continuous Auditing and Monitoring to Provide Continuous Assurance. second edition. The Institute of Internal Auditors. Retrieved from

Coddere, D. (2005). Global Technology Audit Guide (GTAG): Continuous Auditing : Implications for Assurance, Monitoring, and Risk Assessment. The Institute of Internal Auditors. doi:

DeLone, W. H., & McLean, E. R. (2002). Information Systems Success Revisited. The 35th Hawaii International Conference on System Science. IEEE.

DeLone, W., & McLean, E. (2003). The DeLone and McLean Model of Information Systems Success: A Ten-Year Update. Journal of Management Information Systems, 19(4)(April), 9-30. doi:

Ditkaew, K. (2022). The impact of audit data analytics on audit quality and audit review continuity in Thailand. Asian Journal of Accounting Research, 2443-4175. doi:10.1108/AJAR-04-2022-0114

Elmunsyah, H., Nafalski, A., Wibawa, A. P., & Dwiyanto, F. A. (2023). Understanding the Impact of a Learning Management System Using a Novel Modified DeLone and McLean Model. Education Sciences MDPI. doi:

Federicco, T. Y., & Tandiono, R. (2023). An Exploratory Study of the Familiarity and the Perceptions of Continuous Auditing Technology in Indonesia. E3S Web of Conferences 388, 03005 (2023). doi:

Hassan, A., Salleh, N., Ismail, M. N., & Ahmad, M. N. (2023, 2). Empirical evaluation of continuous auditing system use: a systematic review. International Journal of Electrical and Computer Engineering (IJECE), 796~808. doi:10.11591/ijece.v13i1.pp796-808

KPMG. (2012). Transforming Internal Audit: A Maturity Model from Data Analytics to Continuous Assurance. 13.

Lamboglia, R., Lavorato, D., Scornavacca, E., & Za, S. (2021). Exploring the relationship between audit and technology. A bibliometric analysis. Meditari Accountancy Research, 1233-1260. doi:DOI 10.1108/MEDAR-03-2020-0836

Liu, Y. L., Hu, B., Yan, W., & Lin, Z. (2023). Can chatbots satisfy me ? A mixed method comparative study of satisfaction with task-oriented chatbots in mainland China and Hongkong. Computer in Human Behavior. doi:

Lois, P., Drogalas, G., Karagiorgos, A., & Tsikalakis, K. (2020). Internal audits in the digital era: opportunities risks and challenges. EuroMed Journal of Business, 205-217. doi:

Manita, R., Elommal, N., Baudier, P., & Hikkerova, L. (2020). The Digital Transformation of External Audit and Its Impact on Corporate. Technological Forecasting & Social Change. Technological Forecasting and Social Change. doi:

Mazadu, U. H., Ibrahim, M. M., Ibrahim, A. S., & Mansur, M. S. (2022, Agustus 18). Examining the instructur management benefit of student information system: An empirical investigation. Social Sciences & Humanities Open, 6. doi:

Muqtadiroh, F. A., Nisafani, A. S., & Regina Mia Saraswati, A. H. (2019). Analysis of User Resistance Towards Adopting E-Learning. Procedia Computer Science, 161, 123-132. doi:

Polizzi, S., & Scannella, E. (2023). Continuous auditing in public sector and central banks: a framework to tackle implementation challenges. Journal of Financial Regulation and Compliance. doi:DOI 10.1108/JFRC-02-2022-0011

Priantara, D. (2017, Maret 15). Meningkatkan Value Audit Intern. Retrieved 12 10, 2022, from

Richardson, V. J., Teeter, R. A., & Terrel, K. L. (2021). Data Analytics for Accounting, third edition. New York: McGrawHill LLC.

Saunders, M. N., Lewis, P., & Thornhill, A. (2019). Research Methods for Business Students, Eight Edition. Pearson Education Limited.

Sekaran, U., & Bougie, R. (2020). Research Methods for Business : A Skill Building Approach, Eight Edition. Wiley.

Sözen, E., & Güven, U. (2019). The Effect of Online Assessments on Students’ Attitudes Towards Undergraduate-Level Geography Courses. International Education Studies, 12. doi:DOI: 10.5539/ies.v12n10p1

Turban, E., Pollard, C., & Wood, G. (2021). Information Technology for Management: Driving Digital Transformation ton Enhance Local and Global Performance, Growth and Sustainability, Twelf Edition. Wiley.

Urbach, N., & Miller, B. (2011). The Updated DeLone and McLean Model of Information Systems Success. In Informations System Theory:Explaining and Predicting Our Digital Society. Germany: Springer Science. doi:10.1007/978-1-4419-6108-2_1

Vasarhelyi, M. A., Alles, M., & Williams, K. T. (2010). Continuous Assurance for the Now Economy. Institute of Chartered Accountants Australia.

Vasarhelyi, M. A., Alles, M., Kuenkaikaew, S., & Littley, J. (2012). The acceptance and adoption of continuous auditing by internal auditors: A micro analysis. International Journal of Accounting, 13, 267–281. doi:10.1016/j.accinf.2012.06.011

Wang, C., Wang, D., Deng, X., & Wang, S. (2023, May 22). Research on the Impact of Enterprise Digital Transformation on Internal Control. mdpi. doi:




How to Cite

Rahayu, S., & Prasetya, M. E. . (2024). Analisis Adopsi Continuous Auditing pada Fungsi Audit Intern di Lembaga Negara XYZ. Owner : Riset Dan Jurnal Akuntansi, 8(3), 2516-2530.