Expectations of Internal Auditors at Work: A Study on e-SPI Information System

In the era of 5.0, information systems are very important in supporting activities across all sectors of organizations. The implementation of these systems varies, including methods such as purchasing, developing, and building, with or without external assistance. In higher education institutions, the implementation holds a great importance as they significantly improve the efficiency of tasks and functions, including those carried out by the Internal Audit Unit (SPI). Among these systems is e-SPI, an independently developed application used to review the entire process of an activity or program, from planning to implementation and reporting. Therefore, this study aimed to assess the effectiveness of e-SPI application in assisting internal audits in higher education institutions. To achieve this objective, an exploratory qualitative approach was employed, encompassing needs analysis, application development design, system implementation, and application ability evaluation to aid internal auditors in conducting supervision. The results showed that the adoption of e-SPI application in higher education institutions enhanced internal supervision processes by introducing and developing new control procedures facilitated by computer technology. The study also identified new risks associated with the information system, highlighting the need for implementing appropriate controls to ensure system security. In conclusion, the utilization of information systems in higher education institutions required internal auditors to adapt and enhance their knowledge and skills in effectively using these systems to conduct internal supervision. It was also observed that e-SPI application proved to be a valuable tool in this scenario, significantly improving the overall efficiency and effectiveness of internal audits.