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The government of Indonesia has implemented eGovernment and web-based services, such as e-procurement, e-budgeting, e-ktp, and e-audit. This condition poses a risk that must be managed in order to safeguard the assets of cyber crime. The internal government auditor has a role in order to carry out internal controls (to ensure that organizational goals are realized), and governance processes (organizations without good governance will not achieve their objectives). This study aims to examine the capabilities that an internal government auditor must have in facing the challenges of using information technology in government. The results show that although it is acknowledged how important the ability and expertise of IT in the implementation of the tasks of internal government auditors but the lack of organizational attention and low motivation of government employees make still few number of auditors who have skill and knowledge in IT audit.

Internal government auditor; information and communication technology; eGovernment