Roadmap Initiatives for Continuous Auditing (CA) within Government Internal Supervisory Apparatus (APIP)

Muhammad Faisal Aulia, Dyah Setyaningrum

Abstract


This study aims to develop a concise and contextually relevant roadmap for
implementing Continuous Auditing (CA) within the Government Internal Supervisory
Apparatus (APIP), focusing on the Inspectorate General of Ministry ABC. The research is driven by the 2025–2029 National Medium-Term Development Plan (RPJMN), which prioritizes digital governance, and the Ministry ABC’s Strategic Plan that mandates accelerated CA adoption. Using the phased approach of the KPMG Framework (2011), the study collects primary data through interviews with officials from the Inspectorates General of Ministries XYZ and ABC, supported by secondary data from regulations and strategic documents. The outcome is a 20-year CA roadmap that operationalizes the KPMG stages and reinforces the people, process, and technology dimensions. This roadmap is designed to enable sustainable, adaptive CA implementation and support the advancement of the Internal Audit Capability Model (IACM) maturity level within the Inspectorate General of Ministry ABC.


Keywords


Continuous auditing, Internal audit, Internal audit capability model

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References


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DOI: https://doi.org/10.17509/jrak.v13i3.93341

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