CONTINUOUS AUDIT: IMPLEMENTASI DAN PENGENDALIAN BERBASIS TEKNOLOGI INFORMASI DALAM MENJALANKAN FUNGSI AUDIT YANG LEBIH EFEKTIF DAN EFISIEN
| Main Author: | Elda Hiererra, Siti |
|---|---|
| Format: | Article PeerReviewed |
| Terbitan: |
Binus University
, 2014
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| Online Access: |
http://eprints.binus.ac.id/31413/ http://library.binus.ac.id/Collections/journal_detail.aspx?subject=33&volnoed=Volume 05 / Nomor 02 / December 2014&title=CONTINUOUS AUDIT: IMPLEMENTASI DAN PENGENDALIAN BERBASIS TEKNOLOGI INFORMASI DALAM MENJALANKAN FUNGSI AUDIT YANG LEBIH EFEKTIF DAN EFI |
Daftar Isi:
- Information Technology (IT) continues to transform how organizations function, communicate and do business with customers, partners and agents. Directors, audit committee, management and stakeholders sincerely hope their auditors more adept at using technology both in the field of audit (Audit Leveraging Technology) to develop a thorough understanding of how they control the companys processes and internal controls. The research methodology to be used is quantitative observation methodology, by collecting data from various data sources such as journals and literature on Continuous Auditing, both best practice (Practical Approach) as well as theoretical and raw concept of Continuous Auditing (Teorical Approach). Impact on the internal audit process and methodology by using Continuous Audit will be very revolutionary and a major impact on the development of the companys business and also the audit function which i run by the company.