Information Quality and Management Support as Key Factors in the Applications of Continuous Auditing and Continuous Monitoring: An Empirical Study in the Government Sector of Indonesia

The objective of this research was to verify the effects of information quality and management supportas critical contributors to the successful application of continuous auditing and continuous monitoring in the government sector. This study utilized survey research that was conducted in the Line Ministries (LMs) in Indonesia. The research data was collected through questionnaires, face-to-face interviews, and focus group discussions. The structural equation modeling (SEM) approach was used for data analysis with the assistance of Lisrel 8.8 statistical software. The result shows that there is a strong influence of information technology and management support on the applications of continuous auditing and continuous monitoring. Another finding is that an improved application of continuous monitoring results in an improved application of continuous auditing in the Line Ministries in Indonesia.