IMPLEMENTASI E-AUDIT DALAM MENINGKATKAN FUNGSI PEMERIKSAAN PENGELOLAAN DAN PERTANGGUNGJAWABAN KEUANGAN NEGARA PADA BPK-RI
Abstract: Financial
examination process of Badan Pemeriksa Keuangan (BPK) takes too much time. At
the same time, the BPK is required to report the results of the examination or
accountability immediately. Therefore, BPK is seeking to improve the quality of
examination of financial management and accountability of the state through
e-audit system. This paper explains how e-audit synergy mechanism and benefits
of the implementation of e-audit on the financial management and barriers in
implementing e-audit based on literature studies. E-audit is a monitoring
process through the BPK data center by combining existing electronic data on
BPK with auditee electronic data. Thus, the BPK will be able to run the
recording, processing, exchange, and use of monitoring data from various
parties, in order to carry out inspection tasks for the management and
accountability of state finance electronically.
Penulis: Alvita Pradita
Kode Jurnal: jpakuntansidd140398
