This research is qualitative Data collection was carried out using test and interview methods. This study aims to analyze the performance audit methodology conducted by BPKP on PDAMs during the pandemic. A performance Audit is conducted to assess the performance of an organization, program, or activity which includes an audit of economic, efficiency, and effectiveness aspects. This study took four respondents consisting of team members who conducted PDAM audits in 2021. This study used descriptive qualitative methods. The data obtained through interviews and documentation studies were then analyzed using a deductive mindset. The results of this study indicate that the implementation of the performance audit methodology during the pandemic has undergone many changes, adapting to the pandemic so that it uses communication technology in the audit process. Overall, the online audit stage has the advantage of being more efficient than offline, but there are times when offline implementation is more effective when compared to online, namely when it is required to meet with the auditee.
