Business Process Automation: Internal Audit Function Adaptation Lesson Learned from Indonesian Public Sector

DOI

10.2991/aprish-18.2019.36How to use a DOI?

Keywords

Internal audit, system information, institutional theory, institutional logic.

Abstract

The purpose of this study is to analyze the transformation of the Inspectorate General (ITJEN) at the Ministry of Finance as an impact of the Directorate General's (DGT) Taxation System Information (SIDJP) implementation. This study uses a case study and a qualitative approach with institutional theory to study the problem. Data collection is performed via documentation and interviews with key informants from the Institute of Internal Auditors (IIA), the DGT of Taxation, the Indonesian Supreme Audit Institution, the State Development Audit Agency, and the ITJEN Ministry of Finance. This study shows that the implementation of SIDJP engendered adaptation of ITJEN's scope and practice, structure, auditor skill requirements, audit tools, audit sizes, and built a relationship with information technology departments, whereas the audit source and its relation to the external auditor remained the same

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Syanni Yustiani
AU  - Muhammad Ichsan
PY  - 2019/10
DA  - 2019/10
TI  - Business Process Automation: Internal Audit Function Adaptation Lesson Learned from Indonesian Public Sector
BT  - Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)
PB  - Atlantis Press
SP  - 275
EP  - 282
SN  - 2352-5398
UR  - https://doi.org/10.2991/aprish-18.2019.36
DO  - 10.2991/aprish-18.2019.36
ID  - Yustiani2019/10
ER  -