Adoption of Continuous Auditing in The Internal Audit Unit of SKK Migas Using TOE Framework

This study aims to identify the key factors that support the implementation of continuous auditing in the Internal Audit Unit of SKK Migas based on the Technology-Organization-Environment (TOE) Framework. A qualitative case study approach is applied in this study. Primary data was collected with the open-ended questionnaire and semi-structured interviews. The results indicated that the adoption of continuous auditing is affected by technological, organizational, and environmental contexts. This study revealed that top management support, budget availability, and the readiness of information technology infrastructure are the main factors that need to be considered in adopting the concept of continuous auditing. Further study is suggested to continue this study by adding broader scope on cost-benefit analysis and make-or-buy analysis to be more comprehensive.