In the era of 5.0, information systems are very important in supporting activities across all sectors of organizations. The implementation of these systems varies, including methods such as purchasing, developing, and building, with or without external assistance. In higher education institutions, the implementation holds a great importance as they significantly improve the efficiency of tasks and functions, including those carried out by the Internal Audit Unit (SPI). Among these systems is e-SPI, an independently developed application used to review the entire process of an activity or program, from planning to implementation and reporting. Therefore, this study aimed to assess the effectiveness of e-SPI application in assisting internal audits in higher education institutions. To achieve this objective, an exploratory qualitative approach was employed, encompassing needs analysis, application development design, system implementation, and application ability evaluation to aid intern.....

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