Internal Audit Information System Design in the University: (Case Study at Islamic State University Sunan Kalijaga Yogyakarta)

Abstract

Auditing is an essential job within the organization. The audit is an activity that aims to assess financial accountability in realizing good governance, especially in universities. SPI UIN Sunan Kalijaga Yogyakarta has implemented Digital Document-Based Internal Supervision using Google Drive to the audit process. The implementation of Digital Document-Based Internal Audit is in line with the directions of the Supreme Audit Agency of the Republic of Indonesia, which encourages auditors to utilize IT services in the audit process optimally. However, the use of the Google Drive as a means of internal monitoring based on digital documents is still considered to experience obstacles. It needs to design and develop an audit application to assist the implementation of audits within the UIN Sunan Kalijaga Yogyakarta. In order to carry out this idea, the FAST framework is used as a guide in the stages of thinking. To determine the feasibility of the designed system, the System Usability Scale research instrument was used. According to System Usability Scale score the design that has been made is included in the OK category.