Implementation of Continuous Auditing to Improve the Effectiveness and Efficiency of Internal Audit: A Practical Study of Telecommunication Company in Indonesia
DOI:
https://doi.org/10.25170/jpk.v3i05.8044Keywords:
Continuous Auditing, Internal Audit, User Access ReviewAbstract
ABC is the largest digital telecommunications company in Indonesia, providing mobile network services, broadband (including 5G), and integrated digital services. Its operations are supported by backend, middleware, and front-end apps, with access controls defined in the User Access Matrix (UAM). Periodic User Access Reviews (UAR) are conducted to ensure appropriate access rights for employees, vendors, and system users, along with user activity analysis based on prior reconciliation results. Any discrepancies trigger alerts for follow-up. The conventional audit approach requires approximately 90 days and four auditors, making it inefficient. This study aims to improve efficiency through the implementation of continuous auditing based on data analytics using the DMADV Six Sigma methodology. The results show that UAR duration was reduced to 17 days, indicating significant efficiency gains in accelerating review cycles, minimizing data collection bottlenecks, and improving internal audit resource effectiveness.
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