No abstract

The United Nation e-government survey reports that the implementation of e-government in Indonesia will increase in 2021. This proves that the Indonesian government is trying to transform all its business processes by digitalization. System digitization is expected to increase the efficiency of government performance. Information security is one of the important aspects to ensure that this digitization process really provides efficiency for government performance. A good information security management approach is management that adheres to the deeming cycle of quality. The management process includes plan, development, act and check. The audit enters the check cycle which functions as a control whether the process implemented in securing information is correct or not. A good audit process will encourage to produce good findings and recommendations as well. So, we need the right information security audit instrument so that the audit instrument is appropriate in the auditing process. A comprehensive information security audit instrument is an instrument that explains the COBIT 5 goals cascade, RACI chart mapping, briefing preparation and interview design protocol as well as key work-products.