Leveraging Expertise for Digitalizing Indonesian Public Sector Performance Audits

Mohamad Mahsun; Oluwatoyin Muse Johnson Popoola

doi:10.12928/jreksa.v12i1.13137

Authors

Mohamad Mahsun STIE Widya Wiwaha, Yogyakarta, Indonesia
Oluwatoyin Muse Johnson Popoola Universiti Utara Malaysia, Kedah Darul Aman, Malaysia

DOI:

https://doi.org/10.12928/jreksa.v12i1.13137

Keywords:

audit digitalization, performance audits, public sector, private sector expertise, Indonesia

Abstract

Global digital transformation is reshaping audit practices through technologies such as data analytics, artificial intelligence, and automation that enhance accuracy, efficiency, and scope. This study explores Indonesian auditors' perspectives and experiences regarding audit digitalization, particularly in the context of public sector performance audits. This qualitative research employs semi-structured interviews with 8 auditors from audit firms, analyzed using Braun and Clarke's thematic analysis approach. The study examines auditors' understanding of perceived benefits, encountered obstacles, required new skills, and necessary support for integrating digital technologies into audit activities. Findings reveal that audit digitalization offers significant benefits in efficiency, accuracy, and transparency, yet implementation faces challenges including limited human resources, poor data quality, and high costs. Auditors require both technical and non-technical skills, along with training and infrastructure support from audit firms. For the public sector, digitalization holds substantial potential for strengthening accountability and enabling data-driven policymaking. However, challenges such as bureaucratic barriers, inadequate data integration, and limited information systems infrastructure must be addressed. This study provides valuable insights and practical recommendations to support the digitalization of Indonesian public sector performance audits, ultimately enhancing the effectiveness and efficiency of public resource utilization.

Author Biography

Oluwatoyin Muse Johnson Popoola, Universiti Utara Malaysia, Kedah Darul Aman, Malaysia

Dr. Oluwatoyin Muse Johnson Popoola serves as an Assistant Professor of Forensic Accounting and Financial Criminology at Universiti Utara Malaysia (UUM). He earned his Ph.D. from UUM in a notable two years. His academic credentials include an MBA and a postgraduate diploma in Accounting and Finance. Dr. Popoola holds Fellowships in the Chartered Institute of Accountants of Nigeria (ICAN) and the Chartered Institute of Taxation of Nigeria (CITN). He is also a Certified Forensic Accountant (CFA) and a Registered Professional - Accounting (RPA). His expertise lies in forensic accounting, fraud, risk management, and related areas.

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