Research Article
Are the Government’s Internal Auditors Ready to Face the Challenges of Changes After the Covid-19 Pandemic?
@INPROCEEDINGS{10.4108/eai.29-10-2022.2334007, author={Sri Rahayu and Yudi Yudi and Rahayu Rahayu and Salman Jumaili}, title={Are the Government’s Internal Auditors Ready to Face the Challenges of Changes After the Covid-19 Pandemic?}, proceedings={Proceedings of the 2nd Lekantara Annual Conference on Public Administration, Literature, Social Sciences, Humanities, and Education, LePALISSHE 2022, 29 October 2022, Malang, East Java, Indonesia}, publisher={EAI}, proceedings_a={LEPALISSHE}, year={2023}, month={7}, keywords={internal auditor covid-19 ethnomethodology competence information technology}, doi={10.4108/eai.29-10-2022.2334007} }- Sri Rahayu
Yudi Yudi
Rahayu Rahayu
Salman Jumaili
Year: 2023
Are the Government’s Internal Auditors Ready to Face the Challenges of Changes After the Covid-19 Pandemic?
LEPALISSHE
EAI
DOI: 10.4108/eai.29-10-2022.2334007
Abstract
We analyze the readiness of the government’s internal auditors in facing the challenges of changing work after the Covid-19 pandemic. Research participants are government internal auditors in both local governments and universities. The research method used is ethnomethodology. The results showed that almost all regions experienced a shortage of internal auditors when compared to the assignment load received. In terms of quality, internal auditors also really need to increase their competence, especially regarding information technology. The use of information technology is increasing since the Covid-19 pandemic. Government organizations also continue to transform by reinventing to realize good governance and optimal services for the community. The work-from-home pattern has put pressure on internal auditors to continue to adapt to technology. Local governments and universities must provide facilities such as upgrading office equipment, internet networks, and up-to-date applications needed by internal auditors. Commitment to improving auditors' competence can be done by providing a budget for training, technical guidance, scholarships for further studies, competency certification, and others.
