The Effectiveness of SPBE Application and Infrastructure Audit Tools in Enhancing Information Technology Governance Using COBIT 2019

Information Technology (IT) has become the core of nearly every aspect of business and organizations. Effective IT governance is vital for achieving organizational goals and managing risks. This study uses COBIT 2019 to assess the SPBE application and infrastructure audit tool effectiveness. SPBE Application and Infrastructure Audit Tools are used in Indonesian central and local government agencies. SPBE aims to create a clean, efficient, transparent government system and trusted public services. The SPBE Audit Tools assist in auditing SPBE applications and infrastructures. SPBE Audit tools play a crucial role in monitoring and evaluating SPBE applications and infrastructure in Indonesia, contributing to improved IT Governance. However, effective governance requires risk management to address potential threats and vulnerabilities. COBIT 2019 is designed to support digital transformation and adapt to the dynamic changes in the IT landscape. This study uses COBIT 2019 as a framework for assessing the effectiveness of SPBE application and infrastructure audit tools in enhancing information technology governance because COBIT has more advantages compared to other frameworks. Based on the data, applications that conduct audits using SPBE Audit Tools show an improvement in the maturity level acquired each year. This suggests that SPBE Audit Tools contribute to achieving SPBE monitoring and evaluation objectives, including measuring progress, enhancing SPBE quality, and improving public services at IPPD.