<p class="Style1"><strong><em>Along with the growth of the information technology (IT), several audit tools are developed to help </em></strong><strong><em>the auditorto do theirduties efficiently and effectively. ACL and IDEA are the popularexamples of </em></strong><strong><em>the audit tools nowadays. However; for small and medium public accountants (KAP) and </em></strong><strong><em><sup>a</sup></em></strong><strong><em>Usaha </em></strong><strong><em>Kecil Menengahn (UKM) business sectors, ACL and IDEA audit tools pricing are very expensive. </em></strong><strong><em>Moreover, based on preliminary survey, many companies have already recorded theirtransactions </em></strong><strong><em>into a database. It motivates a study to optimize the database features that has been owned by </em></strong><strong><em>KAP and UKM as audit tools. Therefore the companies can reduce theirinvestment. In this paper, </em></strong><strong><em>researchers propose the use of </em></strong><strong><em>'Query </em></strong><strong><em>By Example" (QBE) in Microsoft Access database as the </em></strong><strong><em>audit tools. QBE is expected as one of alternative of audit tools that can assist auditor task, </em></strong><strong><em>especially in substantive test.</em></strong></p><p class="Style1"><strong><em>Key words : Information Technology (IT), audit tools, Query By Example (QBE)</em></strong></p>