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100			_a Yahya, M. Rizal Jalaluddin and Batara, Gamal _949644
245			_aCurrent auditor expertise and future relevance of innovative audit technology: Evidence from Indonesia public sector auditor
260			_aAsia Pacific Journal of Public Administration
300			_a46(4), Dec, 2024: p.471-487
520			_aThe COVID-19 pandemic has inevitably accelerated technology adoption in almost all industries, including the auditing industry. Indonesia’s supreme audit institution (Badan Pemeriksa Keuangan-Republik Indonesia – BPK-RI) as a government auditor had to use remote audit technologies in conducting state financial audits. Despite the widespread adoption of digital technologies in public administrations, little attention has been paid to the expertise level of auditors as the main users of audit technologies. This study aims to investigate current auditor expertise, and the future importance, of 18 innovative audit technologies identified from relevant studies. In addition, this study also aims to compare the importance of the technologies with current auditor expertise to identify the relevance-knowledge gap (expertise gap). We surveyed state external auditors (supreme auditors) from Badan Pemeriksa Keuangan Republik Indonesia – BPK-RI. We used t-test and deviation analysis to analyse the data. Cloud computing, self-service reports, and scanbots are perceived as the most relevant technologies, and auditors perceive their knowledge of most technologies as moderate. The results also reveal an expertise gap ranging from moderate to high across all the innovative audit technologies. It appears crucial for policymakers to focus on educational efforts to bridge this gap.- Reproduced https://www.tandfonline.com/doi/full/10.1080/23276665.2024.2312139
650			_aRemot Audit, Technologies, Public sector audit, Technology relevance, Technology expertise. _949645
773			_aAsia Pacific Journal of Public Administration
942			_cAR