DAMPAK TEKNOLOGI INFORMASI MENGENAI PROSES AUDIT
TEKNOLOGI INFORMASI
DOI:
https://doi.org/10.37385/raj.v2i3.628Keywords:
Information Technology, IT Risk, Internal ControlAbstract
ABSTRACT
The advancement of information technology is something that cannot be avoided in people's lives, because technological progress is in line with the progress of science. Information technology or IT is a technology in changing, storing, communicating or providing information. Auditors must determine how companies use IT systems in grouping, recording, processing and reporting transactions in financial statements. There is no difference in audit concepts for complex IT systems or manual recording systems. Good internal control in order to plan the audit and determine the nature and scope of the test to be carried out. The use of IT can improve internal control by adding new control procedures performed by computers. In this case IT poses new risks that clients can overcome by using special controls on IT systems.
Keywords: Information Technology, IT Risk, Internal Control
References
Arens A. Alvin, Randal J. Elder, Mark S. Beasley. 2014. Auditing Dan Jasa Assurance Edisi Kelimabelas Jilid. Jakarta: PT Gelora Aksara Pratama
Setiatin, Tuti. 2018. Dampak Teknologi Informasi pada Proses Audit. Jurnal Ekonomak Vol. 4 No. 2. https://ejournal.stiepgri.ac.id/index.php/ekonomak/article/download/72/52 diakses 20 Mei 2022.