The researchers examined the different measurement constructs and indices to arrive at computer auditing items suitable for the purchasing and expenditure cycle; moreover, the researchers carried out further study on the subject. With the combination of theory and practice, the researchers anticipated that the validity, scope, and practicability of this research would increase. A total of 18 valid expert questionnaires were returned According to the validation methods proposed by Lawshe (1975), Content Validity Ratio (CVR) should be at least 0.43. After the statistical analysis of the responses yielded by the expert questionnaire was completed, the researchers performed the following steps: