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ABSTRACT:

This study examines the effectiveness, challenges, and outcomes of remote internal audits compared to traditional on-site audits at RSUD ABC Solo Raya before, during, and after the COVID-19 pandemic. The research investigates the impact of the pandemic on audit practices, focusing on the transition to remote auditing and the organizational readiness required for its successful implementation. Regulatory frameworks such as Law No. 44/2009 on Hospitals and Minister of Health Regulation No. 36/2015 emphasize the necessity of robust internal control systems, while the Indonesian Supreme Audit Institution (BPK) and the Financial and Development Supervisory Agency (BPKP) oversee compliance in public hospitals. Data is collected through in- depth interviews, focus group discussions, qualitative surveys, and document analysis. The study identifies key challenges, such as technological limitations and data security, as well as opportunities, including the integration of digital tools and innovative audit methodologies. The findings contribute to the development of a hybrid audit model, combining traditional and remote auditing approaches, to enhance audit effectiveness in the public healthcare sector. This research provides valuable insights for hospital management, auditors, and policymakers in improving internal audit frameworks for better accountability and efficiency in healthcare institutions.

KEYWORDS:

remote auditing, internal audit, hospital management, public sector, hybrid model.

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