Continuous Audit: Implementasi dan Pengendalian Berbasis Teknologi Informasi dalam Menjalankan Fungsi Audit yang lebih Efektif dan Efisien

Authors

  • Siti Elda Hiererra Bina Nusantara University
  • Mario Octaviano Ignatius Sarayar Bina Nusantara University

DOI:

https://doi.org/10.21512/comtech.v5i2.2238

Keywords:

continuous audit (CA), contiuous auditing vs traditional auditin, leveraging audit technology, continuous monitoring, control risk & pre-mature fraud

Abstract

Information Technology (IT) continues to transform how organizations function, communicate and do business with customers, partners and agents. Directors, audit committee, management and stakeholders sincerely hope their auditors more adept at using technology both in the field of audit (Audit Leveraging Technology) to develop a thorough understanding of how they control the company's processes and internal controls. The research methodology to be used is quantitative observation methodology, by collecting data from various data sources such as journals and literature on Continuous Auditing, both best practice (Practical Approach) as well as theoretical and raw concept of Continuous Auditing (Teorical Approach). Impact on the internal audit process and methodology by using Continuous Audit will be very revolutionary and a major impact on the development of the company's business and also the audit function which is run by the company.

References

(AICPA), A. I. (1994). Improving Business Reporting - A Customer Focus. New York: Report of the AICPA Spesial Committee on Financial Reporting.

Agoes. (2004). Traditional Auditing.

Auditors, T. I. (2005). The Institute of Internal Auditors. In Global Technology Audit Guide.

Halim, A. (2004). Auditing and Sistem Informasi (Isu-Isu Dampak Teknologi Informasi), Edisi Pertama. Yogyakarta: UPP AMP YKPN.

Handscombe, K. (2007). Benefits of continuous audit. Continuous Auditing from a practical perspective .

Helms, G. I., & Mancino, M. (1999). The CPA Journal. Information Technology Issues for the Attest, Audit, and Assurance Services Functions 62-63.

McMickle, P., Razaee, Z., Sharbatoghlie, A., Elam, R. (2002). A Journal of practice and theory. Continuous Auditing: Building Automated Auditing Capability, 21(1), 147-163).

Mulyadi. (2002). Pengertian audit. 201. Rezaee, Z., Elam, R., Sharbatoghlie, A. (2001). Continuous Auditing: The audit of the future. In Managerial Auditing Journal 150-158.

Salim, A. (2010). Project Management - Risk Management Principles. Diakses November Kamis, 2013, dari http://www.env.gov.bc.ca/csd/imb/3star/sdlc/8manage/risks/risk_principles.html

Downloads

Published

2014-12-01

Issue

Section

Articles
Abstract 563  .
PDF downloaded 380  .