SISTEM INFORMASI AKUNTANSI DALAM PENYAJIAN AUDIT FINANCIAL REPORT DENGAN MENGGUNAKAN COMPUTER ASSISTED AUDIT TECHNIQUES (CAATs)
Abstract: The use of
computerized technology in the current globalization era has become more rapid
therefore assisting all activities in all fields, especially in the financial
audit report in an accounting information system. Many problems were
encountered with the auditors in conducting audits using conventional methods
in an electronic data processing environment. However, these constraints are
often ignored and do not get serious attention even by the auditors themselves.
Inefficiencies resulted is often not oblivious. Therefore, constraints that
occurred can be solved with a variety of ways, including the usage of Computer
Assisted Audit Technique (CAATs) through a test data approach and Parallel Test
Facility (PTF).
Penulis: Nur Azizah, Ferry
Sudarto
Kode Jurnal: jptinformatikadd100323
