Continuous Audit: Implementasi dan Pengendalian Berbasis Teknologi Informasi dalam Menjalankan Fungsi Audit yang lebih Efektif dan Efisien
DOI:
https://doi.org/10.21512/comtech.v5i2.2238Keywords:
continuous audit (CA), contiuous auditing vs traditional auditin, leveraging audit technology, continuous monitoring, control risk & pre-mature fraudAbstract
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.
Plum Analytics
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
Issue
Section
License
Authors who publish with this journal agree to the following terms:
a. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License - Share Alike that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
b. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
c. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
USER RIGHTS
All articles published Open Access will be immediately and permanently free for everyone to read and download. We are continuously working with our author communities to select the best choice of license options, currently being defined for this journal as follows: