Di Indonesia, Inspektorat Jenderal Kemenkeu adalah organisasi audit internal pertama dan satu-satunya yang melakukan audit tata kelola TI hingga saat ini. Untuk memastikan bahwa TI dikelola dengan baik, audit tata kelola TI dilakukan.

Weill (2004) menyatakan bahwa manfaat yang diterima dari investasi TI dipengaruhi oleh tata kelolanya. Misalnya, dalam 3 tahun terakhir, Kementerian Keuangan (Kemenkeu) telah menghabiskan Rp1.244 miliar (USD 93,57 juta) untuk investasi TI. Despite being in the early stage, the IT governance audit which combined COBIT 4.1 and COBIT 5 assessment approaches is fair performed.Ībstrak: Dewasa ini, organisasi termasuk organisasi pemerintah mulai menyadari peran penting TI untuk organisasi mereka. The result showed that MoF’s IT governance audit practice implemented Assessor Guide: Using COBIT 5 with some adjustments were done. To achieve the research’s purpose, this research will be served as a qualitative descriptive research. This study is important because meanwhile IT governance audit is important, to the best of author’s knowledge, research about IT governance audit practice in Indonesia’s public sector is very limited. This research aims to get the understanding about the implementation of IT governance audits in the Ministry of Finance (MoF) and compare them with Assessor Guide: Using COBIT 5. For those reasons, IT governance audit practice in the MoF could be the acceptable benchmark for another public sector organization about the aforesaid area of audit. IT governance audit in the Ministry of Finance has also implemented the globally accepted framework, COBIT. In Indonesia, Inspectorate General of MoF is the first and only internal audit organization to carry out IT governance audit to date. To ensure that IT is well-governed, IT governance audit is performed.

Weill (2004) stated that the benefit received from the IT investment is influenced by its governance. For example, in the last 3 years, The Ministry of Finance (MoF) has spent Rp1.244 billion (USD 93,57 million) for IT investment itself. Abstract : Lately, organizations including the governmental ones started to realize the crucial role of IT for their organizations.

Cobit 4.1 by ISACA