The development of a prototype dashboard to support internal audit and internal control of the procurement process
Keywords:
Procure to Pay (P2P), internal control, internal audit, dashboardAbstract
This research aimed to develop a prototype dashboard to support internal control and auditing in the Procure to Pay (P2P) process, which is a high-risk process for errors and fraud. The study employed the System Development Life Cycle (SDLC) methodology and applied data visualization principles using Microsoft Power BI. The researchers analyzed internal control activities at each step of the Procure to Pay (P2P) process and developed a prototype dashboard consisting of five pages, covering everything from purchase requisition to payment. The results showed that the dashboard can clearly display audit information and help management and auditors quickly identify anomalies. The evaluation by internal audit practitioners found the dashboard to be highly suitable for practical use, with an overall satisfaction received an average score of 4.41, which was considered excellent. The design aspect received the highest score at 4.50. Users also suggested future improvements to the presentation format and real-time integration with the ERP system. Therefore, this research provides a crucial guideline for applying digital technology to modernize internal control monitoring and auditing tools. It can serve as a prototype for further development in other organizational processes.
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