In dynamic socio-economic environments, public sector organizations and companies with strong financial resilience are better equipped to adapt to economic changes, socio-economic fluctuations, and shifts in the business landscape with greater flexibility. Financial resilience also has implications for an organization's liquidity. One of the critical factors influencing financial resilience in public sector organizations is the quality of its audit. Ensuring high-quality audits is vital for assessing the accuracy and reliability of an organization's financial statements. This study aims to investigate the impact of audit quality and internal control on financial security, with information quality serving as a mediating factor. Quantitative research methods were employed to collect and statistically analyze the data. The study gathered information through questionnaires distributed to the Auditors of the Supreme Audit Board, with a sample size of 321 participants. The data was then processed using SmartPLS software. The research findings demonstrate a significant relationship between audit quality and internal control, positively influencing the organization’s financial resilience. Furthermore, the study reveals that information quality acts as a crucial mediator, linking audit quality and internal control to financial security. The analysis shows that audit quality significantly affects information quality. However, the direct impact of audit quality on financial resilience is not significant. On the other hand, internal control significantly influences both information quality and the organization’s financial resilience. Additionally, the quality of information also has a significant effect on the organization’s financial resilience.

The purpose of this study was to investigate how public sector workers in Indonesia use e-learning systems and how they can benefit from them. The researchers analyzed five variables that contribute to the effectiveness of e-learning: system reliability, information sharing, service quality, user satisfaction, and net benefit. Structural Equation Model analysis was used to analyze the data collected from 203 respondents who were public sector employees in Indonesia. The findings of this study revealed that information sharing, and service quality significantly impact user satisfaction, which in turn has a significant effect on net benefits. Additionally, system reliability was found to significantly impact user satisfaction. This theoretical implication suggests that there is a direct relationship between the level of information sharing and service quality provided by a public sector organization and the level of user satisfaction experienced by its usage of e-learning. The practical implication of the finding is that public sector organizations must prioritize the reliability of their e-learning systems. This includes investing in regular maintenance and updates, ensuring proper testing and quality control procedures, and addressing any issues or downtime quickly and effectively.