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Abstract

In achieving the long-term development goal of Advanced Indonesia, the Government continues to accelerate the completion of infrastructure development, such as strategic and priority projects that support economic transformation. Infrastructure development is still one of the main focuses of the Indonesian government, the 2024 state revenue and expenditure budget (APBN) is allocated to the infrastructure budget. The massive construction of high-rise buildings in Indonesia, the number of accidents is getting higher, so it is necessary to implement an audit process on construction work. The audit process is to know and monitor directly the procedures that have been applied optimally. Therefore, it is necessary to carry out an audit process to improve construction safety performance based on ISO 19011: 2018 and Minister of Public Works Regulation No. 10 of 2021. Based on the results of the integration of the principles applied, the audit process is grouped into audit program management, audit implementation and audit criteria. Identification carried out by previous research as mapping audit activities, audit risks, causes, and preventive actions. The next researcher obtained findings to be codified and formed a pattern recognition knowledge base of 21 cause-based audit processes, 69 audit activities needed to improve construction safety performance. The results of the cause-based audit process knowledge base become knowledge creation that can be used as input for information systems in the next stage.

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