Application of Information Technology to the Quality of Internal Audit at the Port of Indonesia Persero Regional 4 Makassar

This study examines the application of information technology, particularly the Audit Management System (AMS) integrated with Pelindo Risk Management (PRiMa), and its effect on the quality of internal audit at PT Pelabuhan Indonesia (Persero) Regional 4 Makassar. It also examines the use of data analytics, the readiness of human resources, and the obstacles to implementation. The study uses a qualitative descriptive approach. Data were collected through online written interviews with internal auditors, finance and supervisory staff, and system managers, and were analyzed descriptively in three stages: data collection, data presentation, and conclusion drawing. The findings indicate that AMS improves the quality of internal audit, as shown by a more structured audit process, more complete audit evidence, and tighter supervision than before digitalization. Data analytics in AMS and PRiMa helps auditors identify risks and anomalous patterns faster and more thoroughly. Several obstacles remain, namely unstable networks, imperfect data integration between systems, and differences in technology mastery among employees. Human resources are generally ready to use the systems, supported by continuous training, although further assistance is still needed. The study concludes that the success of internal audit digitalization depends on strengthening technology infrastructure and human resource readiness in a sustainable manner.