Stakeholder Act as an IT and General Compliance Auditor

Recently, the Indonesian government requires auditors, the need for auditors around 40,000 auditors in 2016, currently has only about 10,800 auditors, however, the lack of the auditors impacting the risk of financial loss for the state. Referring to the problem, this experimental research was conducted. The experiment of the research was conducted two times and the audit topic is a compliance audit in the year 2017 and year 2018. The goal of this research is to know, can the stakeholder act as an IT and general compliance auditor? The experiment was conducted by 8 university students in 2017 and 19 university students in 2018, and the supporting tools of audit activities the university student use the smartphone to capture the object as evidence. The experiment results with descriptive method show university students can act as an auditor and found several pieces of evidence that might cause future impact to the institution.