Design of Continuous Auditing Application as a Tool to Increase Supervision of Operational Activities Institutions Social Security in Indonesia

The Internal Supervisory Unit (SPI) has broad responsibilities, namely overseeing the implementation of employment social security programs including the Institution's social security operational activities, both at the head office and regional office. Conventional audits conducted by SPI have limited resources, testing transactions based on sampling, and uneven work unit audits, so the audit coverage is still low and SPI does not yet have audit tools that can be used to conduct supervision in comprehensive and real-time. The development of continuous auditing applications is a good solution to overcoming these limitations. The research method used in UML. The process of making an information system design starts from making audit scenarios, flowcharts, activity diagrams and application interface prototypes. The results showed that applications of continuous audit can be developed by conducting population testing, real-time and generating continuous audit results automatically. So that this application can be a solution for SPI against obstacles encountered in conducting supervision of Institutions social security operational activities, but in developing this application, SPI needs to coordinate well with the Information Technology development unit, designate a person in charge to monitor and analyze the results of auditing continuous and development of other business process scenarios.