The purpose of this paper is to propose a transformation strategy which is the focus of the Government Internal Supervisory Apparatus (APIP) on the impact of Industry 4. 0 on the internal audit function and the development of an improvement plan for the Internal Auditor SPIP level . can be applied to address audit challenges in the Industry 4. https://www.soiebiologique.com/best-save-Scarecrow-Guide-Wilds-of-Eldraine-top-buy/