Digital Audit as a Solution to Data Security Challenges in the Era of Digital Transformation

Authors

  • Mitrah Andira Muhammadiyah University of Palopo Author
    Competing Interests

    Digital audit; data security; digital transformation;

  • Andika Rusli Muhammadiyah University of Palopo Author
    Competing Interests

    Digital audit; data security; digital transformation

     

  • Andi Dahri Muhammadiyah University of Palopo Author
    Competing Interests

    Digital audit; data security; digital transformation

     

DOI:

https://doi.org/10.37638/bima.7.1.547-556

Keywords:

Digital audit, Digital transformation, Data Security

Abstract

Purpose: This study aims to examine the role of digital audits as a solution to data security challenges in the era of digital transformation, with a case study of the Palopo City Communication and Informatics Agency (Kominfo) in 2025. In the context of implementing an Electronic-Based Government System (SPBE), data security is a crucial aspect that demands systematic oversight through digital audits. Methodology: This study uses a qualitative method with a case study approach, involving two key informants from the IT field to gain an in-depth understanding of digital audit implementation, security strategies, and regulatory compliance. Results: The results show that digital audits play a crucial role in ensuring data confidentiality, integrity, and availability through the implementation of firewalls, VPNs, layered authentication systems, structured backups, and the use of technology-based audit tools. In addition to technical aspects, digital audits also strengthen compliance with regulations such as the Personal Data Protection Law (UU PDP) and the National Cyber and Crypto Agency (BSSN) guidelines. Findings: The findings confirm that digital audits serve as a strategic instrument for maintaining data security and enhancing institutional accountability. Novelty & Originality: This study offers novelty by examining digital audit implementation in a local government context in Palopo City, an area rarely explored in prior research. Conclusions: In conclusion, digital audits have proven to be a strategic instrument for maintaining data security and increasing public trust in government digital services, while also serving as an implementation model that can be replicated by other agencies in the era of digital transformation. Type of Paper: This paper is an empirical research paper.

References

Agustin, S. (2024). The Impact of Advances in Information Technology in the Digital Era on Personal Data Security: Challenges and Countermeasures Against Cybercrime. 1(6), 500–504. DOI: https://doi.org/10.59837/jpnmb.v1i6.93

Alzahrani & Alshahrani (2020). Digital Footprint Analysis: Understanding the Role of Audit Evidence in the Big Data Era Ari. Musytari: Management, Accounting, and Economics Balance Sheet, 3(2), 1–19.

B, TM, & Rusli, A. (nd). The Influence of Internal Control and Probity Audit on Fraud Prevention in Procurement of Goods and Services (Study at the Palopo City Inspectorate Office). 54, 154–168.

Fajrillah, Baridah, L., Aini, SN, Salsabila, N., & Daulay, MEM (2024). Financial Information System Auditing Process and Opportunities in the Digital Era. INNOVATIVE: Journal of Social Science Research, 4(2), 5544–5554.

Kautsar, TR (2022). A Structured Literature Review of Personal Data Leaks and Personal Data Protection Regulations. 1–101.

Khotimah, K., & Ula, DM (2023). Triwikrama: Journal of Social Sciences. Triwikrama: Journal of Social Sciences, 01(11), 40–50.

Krieger, F., Drews, P., & Velte, P. (2021). Explaining the (non-) adoption of advanced data analytics in auditing: A process theory. International Journal of Accounting Information Systems, 41, 100511. DOI: https://doi.org/10.1016/j.accinf.2021.100511

Manita, R., Elommal, N., Baudier, P., & Hikkerová, L. (2020). The digital transformation of external audit and its impact on corporate governance. Technological Forecasting and Social Change, 150, 119751. DOI: https://doi.org/10.1016/j.techfore.2019.119751

Mirwali Azizi, Hakimi, M., Frishta Amiri, & Amir Kror Shahidzay. (2024). The Role of IT (Information Technology) Audit in Digital Transformation: Opportunities and Challenges. Open Access Indonesian Journal of Social Sciences, 7(2), 1473–1482. https://doi.org/10.37275/oaijss.v7i2.230 DOI: https://doi.org/10.37275/oaijss.v7i2.230

Nsafe, E., No, V., Fitrianingsih, SK, Az, T., & Khadijah, Z. (2021). Proceedings of the National Seminar on Accounting, Finance, Implementation of Computer-Assisted Audit Techniques in the Digital Era. 1(2), 221–227.

Okinaldi, J., & Aziza, N. (2024). Implementation of Audit Technology in the Digital Era. Scientific Journal of Management, Economics, & Accounting (MEA), 8(2), 146–159. https://doi.org/10.31955/mea.v8i2.4016 DOI: https://doi.org/10.31955/mea.v8i2.4016

Parsaorantua, P. humisar, Pasoreh, Y., & Rondonuwu, sintje A. (2017). Implementation of information and communication technology. Acta Diurna, VI(3), 1–14.

Rahmasari, S. (2023). Business Adaptation Strategy in the Digital Era: Navigating Change and Improving Organizational Success. Karimah Tauhid, 2(3), 622–636. DOI: https://doi.org/10.30997/karimahtauhid.v2i3.9281

Saeed, SaqibSaeed, S., Altamimi, A., & Alqahtani, M., Altamimi, S.A., Alkayyal, N.A., Alshehri, E., & Alabbad, D.A. (2023). Digital Transformation and Cybersecurity Challenges for Businesses Resilience: Issues and Recommendations. Sensors, 23(15), 1–20. https://doi.org/10.3390/s23156666 DOI: https://doi.org/10.3390/s23156666

Slapničar, S., Vuko, T., Čular, M., & Drašček, M. (2022). Effectiveness of cybersecurity audits. International Journal of Accounting Information Systems, 44, 100548. DOI: https://doi.org/10.1016/j.accinf.2021.100548

Downloads

Published

2026-06-30

Issue

Section

Reasearch Paper

How to Cite

Digital Audit as a Solution to Data Security Challenges in the Era of Digital Transformation. (2026). BIMA Journal (Business, Management, & Accounting Journal), 7(1), 547-556. https://doi.org/10.37638/bima.7.1.547-556