<![CDATA[This study aims to analyze the effect of communication and team collaboration on the effectiveness of remote auditing and to examine the moderating role of time management. The increasing adoption of remote auditing in public sector institutions requires effective communication and strong collaboration to ensure audit quality despite geographical and technological constraints. This research employed a quantitative approach with an explanatory associative design. The population consisted of employees at the Audit Board of the Republic of Indonesia Representative Office of Central Sulawesi Province. A saturated sampling technique was applied, resulting in 102 valid respondents after data screening. Data were collected using a Likert-scale questionnaire and analyzed using SmartPLS 4. The results show that communication and team collaboration each have a positive and significant effect on the effectiveness of remote auditing. However, time management does not moderate the relationship between communication, team collaboration, and remote audit effectiveness. The R-square value of 0.702 indicates that the proposed model has strong explanatory power. This study concludes that the effectiveness of remote auditing is primarily influenced by the quality of communication and collaborative teamwork rather than by the moderating role of time management. These findings provide practical implications for strengthening organizational communication strategies and fostering collaborative work environments to improve remote audit performance.]]>
