In auditing government entities, external auditors submit various recommendations to improve government programs and operations. This study aims to determine the impact of auditor behavior and the use of audit information systems on the quality of audit follow-up by conducting a survey of 274 participants from the management level and the Government Internal Supervisory Apparatus. Data were collected through questionnaires, face-to-face interviews, and focus group discussions and analyzed using a descriptive approach and verification with Structural Equation Modeling. The results of the study prove that the quality of audit follow-up is determined by auditor behavior by 28% and the use of audit information systems by 13%. This finding has a strong implication that better auditor behavior and use of audit information systems by both auditors and auditees are highly needed to improve the quality of audit follow-up.