| Summary: | E-procurement is a new electronic procurement system which
implemented by governmental departments. It is expected to reduce irregularities
in governmental procurement that can lead to loss of financial state. The way to
ensure that e-procurement aligned with the development goals is audit. Audit
needs an audit program which help auditors to conduct their audit procedures.
Today, an e-procurement audit program for governmental departments is not
available.
This research designs an audit program for governmental e-procurement
based on COBIT 5 activities. These activities are used to determine the audit
scopes. The respondents who choose COBIT 5 activities are the LPSE team at
Provinsi Banten and the Audit Board of the Republic of Indonesia auditors.
The result of this study shows that the e-procurement audit program
consists of the audit scope, audit objectives, and activities in planning,
implementation, and completion. The audit scope, audit objectives, and activities
in implementation are concluded based on COBIT 5 fifteen process that selected
by respondents. Planning and completion activities are determined based on audit
program literature.
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