Remote Audit at The Audit Board of The Republic of Indonesia To Face The Challenges of 5G Society
Abstract
The purpose of this research is to find out how the implementation and strategy of remote audit in facing society 5.0 era. at the Supreme Audit Agency of the Republic of Indonesia (BPK RI). Several regulations have been issued by BPK to support the implementation of remote audits, especially during the Covid-19 pandemic. This research method uses descriptive qualitative method with data sources based on the results of literature studies, observations and interviews. From the results of the discussion, basically remote audits have the same stages as conventional audits, and in practice, BPK has had several strategies in implementing remote audits besides auditors being required to have sufficient competence to gain the trust of stakeholders, mastering systems and information technology as a form of understanding of risks. as well as control in the IT environment, several supporting applications in the implementation of remote audits have also been developed including the development of Big Data Analytics to support audit activities. Through the application of information technology and the use of big data analytics, BPK RI is expected to become a center for state financial analysis. Based on the steps taken by BPK RI, it can be concluded that the implementation of the remote audit method at BPK RI has been carried out effectively in 2020, although there are still some obstacles during implementation. Indeed, we need strategies and corrective steps that need to be improved to support remote audit implementation in the future.
Keywords: Remote Audit, remote audit, BPK RI, 5G society.
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