EVALUATION OF EXCEL APPLICATION IMPLEMENTATION IN SUPPORTING DESK AUDIT AT DIY INSPECTORATE

Abstract

The internship at the Inspectorate of the Special Region of Yogyakarta (DIY) focused on evaluating the use of Microsoft Excel in supporting desk audits. The main issue faced was inefficiency in processing and analyzing audit data due to manual methods. Manual auditing made it difficult for auditors to monitor the flow of funds received and disbursed by Regional Work Units (SKPD), as well as requiring them to re-examine accountability reports (SPJ). The purpose of the internship was to evaluate the effectiveness of Excel in managing audit evidence, identify operational challenges, and formulate solutions to improve audit accuracy and efficiency. 

The methods used were observation and direct participation through document analysis by practically applying Excel during the audit process. Document audit analysis techniques were carried out by inputting nominal values for verification using an Excel formula programming template design for automated calculations. 

The results showed that Excel significantly improved data accuracy, reduced processing time, and facilitated better decision-making. Auditors could track discrepancies more effectively and generate comprehensive reports. This internship demonstrated the importance of digital tools in modern audit practices. By adopting Excel, the Inspectorate can achieve higher efficiency and reliability in its operations.