This research aimed to design a risk-based performance audit program for court-fee management for the comptroller of the Supreme Court of Indonesia by analyzing the implementation of the existing audit-planning process. This research is qualitative research with descriptive analysis. It used responses from people in the comptroller's office to analyze the existing audit-planning process and use responses from court-fee managers at district courts to analyze the court-fee management. The initial results showed that, although the comptroller has limited resources, the existing audit-planning process has not fully used the risk base. Therefore, in this research, we proposed an audit program using a full-risk basis. The district courts do not have a risk register for court-fee management. Therefore, we facilitated the creation of a risk register for court-fee management using the previous audit reports and the responses of risk owners. We further determined the audit objective, audit scope, audit criteria, and audit procedures as components of an audit program using mind mapping based on the risk register. Finally, this research produced a risk-based performance audit program for the comptroller in the face of resource constraints.
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