Brief Summary

• This research aims to explore the use of information digital technology by external
government auditors and their foresight role.
• This research employs a qualitative case study approach applying a closed and open-ended
questionnaire with 76 BPK’s auditors as respondents. The data are analyzed using qualitative
thematic and content analysis
• Namely data integration, network, application, commitment, and work culture. BPK needs to
enhance its foresight function to financial sector institutions that will be very beneficial for the
government and society in the midst of uncertain conditions.