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
|
Text
Distribusi Des 2008 Vol 2.pdf Download (8MB) | Preview |
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: | 09 Mar 2023 01:11 |
| URI: | http://eprints.unram.ac.id/id/eprint/29656 |
Actions (login required)
 |
View Item |
