The Effect of Auditor Competence and Remote Audit Support on Audit Quality through Digital-Based Governance with Information Technology as Moderating Variable in State Financial Audit

Abstract

This paper aims to explore and conceptualize the effect of auditor competence and remote audit support on audit quality through digital-based governance with information technology as a moderating variable in state financial audits. Information Technology with digital-based governance can increase the effectiveness of the audit process through digital integration and transformation that replaces paper-based systems in auditing by increasingly adopting sophisticated and high-tech audit support systems to increase the effectiveness and efficiency of audit procedures using remote audits and high auditor competence support. Thus, to keep going guard audit quality, support remote audit with IT-Based use as base development internal audit integration sector government needed in making its easy supervision. Utilization of technology information and build system warning early (early warning system), switch from approach conventional going to approach based on technology information. The proposed method is a quantitative method with a population of auditors from the State Audit Board (BPK). It is hoped that this conceptual paper will provide insight and information for future empirical studies.