WFA-Based Remote Auditing and Auditor Integrity and Independence at the Sampang Regency Inspectorate

Purpose: This study aims to analyse the implementation of Work From Anywhere (WFA)-based remote auditing and its impact on auditor integrity and independence at the Sampang Regency Inspectorate, while examining managerial challenges in maintaining professional ethics in digital audit environments. 
Research Methodology: This study employed a descriptive qualitative approach with an in-depth case study design. Data were collected through interviews with key informants, digital observations, and document analysis. Data were analysed using the interactive model of Miles, Huberman, and Saldaña, supported by Agency Theory and the Technology Acceptance Model (TAM). 
Results: The findings show that WFA-based remote auditing improves operational efficiency and reduces supervision costs but creates challenges related to information asymmetry, digital document manipulation risks, informal digital communication, and unequal technological infrastructure, which may affect auditor objectivity and audit quality. 
Conclusions: WFA-based remote auditing requires stronger governance mechanisms to balance digital flexibility with professional audit standards through risk-based supervision, digital verification, and ethical control. 
Limitations: The study focuses on a single case at the Sampang Regency Inspectorate, limiting broader generalisation. 
Contributions: This study contributes to public sector governance literature by providing insights into digital audit transformation and proposing strategies for strengthening remote audit governance through improved procedures, digital literacy, and ethical mechanisms.