Continuos Auditing: Strategi Pengauditan Berbasis Teknologi Informasi

Martusa, Riki and Carolina, Verani and Meythi, - (2011) Continuos Auditing: Strategi Pengauditan Berbasis Teknologi Informasi. In: Pekan Ilmiah Dosen FEB, 13 December 2011, Salatiga.

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The development of business information technology results the changes in the digital economy activity from manual audit to real-time audit. Real-time financial audit also known as continuous auditing, thus it is necessary for auditor - in this information technology era - to implement continuous auditing to provide continuous assurance at credibile and qualified present information. The implementation of continuous auditing is an opportunity and challange for the auditor that is very beneficial to his work. This continuous auditing concept will obtain four results. First, it results shorter audit cycle. Second, it increases the flexibility auditor's work, audit process, and analytical procedures. Third, it creates customizable reports to third parties and clients. Fourth, it reduces costs that associated with the audit assignment.This paper is based on a review of related literature, and innovative continuous auditing applications. An approach for building continuous audit capacity is presented and audit data warehouses and data marts are described. Ever improving technology suggests that the real-time exchange of sensitive financial data will place constant pressure on auditors to update audit techniques. Most of the new techniques that will be required will involve creation of new software and audit models.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: Continuous Auditing, Audit Information Technology, the Opportunities and Challenges of Auditors.
Subjects: H Social Sciences > HG Finance
Depositing User: Perpustakaan Maranatha
Date Deposited: 31 Jan 2012 02:09
Last Modified: 14 Jun 2012 02:07

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