PERANAN TEKNOLOGI INFORMASI DALAM AUDIT
Abstract: Information
technology has changed the business transaction, recording dan business
process. When most financial information exist in electronic form, auditors
should consider audit procedures. In the other hand, the use of information
technology can be used to improve the audit techniques and tools. The
information technology also can help auditor increase their productivity, as
well as that of the audit function.
Generalized audit software is the tool use by auditors to automate
various audit tasks. This method is rarely used by auditors because they have
to examine the whole data. It will takes more time and more money.
When accounting and electronic data interchange popularizing, the
computerized audit tools are becoming more necessary. With electronic data
interchange, an entity and it’s customers or suppliers use communication links
to transact business electronically, but some electronic evidence may exist for
only a short time and be irretrievable after a specified period if files are
changed and backup files do not exist. Thus, auditors should consider the time
during which information exists or is available in determining the nature,
timing and extent of their substantive tests and applicable tests of controls.
Penulis: Ika Rochmawati
Oktavia
Kode Jurnal: jpakuntansidd150527
