Deteksi Dampak Teknologi Informasi Terhadap Tugas Auditor

Junaidi, Sagir (2008) Deteksi Dampak Teknologi Informasi Terhadap Tugas Auditor. Deteksi Dampak Teknologi Informasi Terhadap Tugas Auditor, 2 (XXVIII). pp. 342-356. ISSN ISSN : 0853-957X

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Official URL: https://distribusi.unram.ac.id

Abstract

Implementation of sophisticated IT in the business area makes all transactions easier and financial statement can be prepared in a real-time. However, advanced IT also trigger problems for business since all data available in electronic form that can be manipulated by several users, and create IT effect such as fraud or misstatement. In this regard, the IT auditors have responsible to detect IT effect when they perform audit task. This paper investigates why the IT auditors fail to detect IT effect, and suggest suitable technology that helps them to become aware of IT effect. The finding show that there are many factors, such as poorly IT designed and improperly applied controls, inadequate methods used to select, train and supervise accounting personnel, and an excessive workload for accounting personnel, affect successful of the IT auditor to detect IT effect. Meanwhile, the appropriate technology to detect IT effect is Computer Assisted Audit Tools and Techniques (CAATTs ).

Item Type: Article
Keywords (Kata Kunci): sophisticated IT, real-time, IT effect, auditor task, CAATTs
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi
Depositing User: Drs. H. Junaidi Sagir MBA
Date Deposited: 18 Aug 2022 07:23
Last Modified: 19 Aug 2022 14:48
URI: http://eprints.unram.ac.id/id/eprint/29656

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