THE ROLE OF INFORMATION TECHNOLOGY IN THE DEVELOPMENT OF COMPUTERIZED AUDIT
Keywords:
Audit, Accounting Information System, Information Technology
Abstract
Accounting and Information Technology (IT) and Information Systems have become intertwined in the world of education. The rapid development of Information Technology has also resulted in significant accounting changes. The utilization of Information Technology as a supporter of the achievement of organizational goals and objectives must be balanced with the effectiveness and efficiency of its management. The rapid development of Information Technology has also resulted in significant accounting changes. At each step of accounting's evolution, information technology plays a distinct function. The more sophisticated Information Technology is, the greater impact it has on the accounting profession. This research will be carried out to see the role of information technology in developments in computerized auditing. This research was carried out using a qualitative literature study method. This study found that advances in information technology can provide new opportunities for the accounting profession. The new opportunities include computer-based information system consultants, CISA, and web trust audits.
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Arnott, D., & Gao, S. (2019). Behavioral economics for decision support systems researchers. Decision Support Systems, 122, 113063.
Chen, Y., Lin, B., Lu, L., & Zhou, G. (2020). Can internal audit functions improve firm operational efficiency? Evidence from China. Managerial Auditing Journal.
Faccia, A., & Mosteanu, N. R. (2019). Tax Evasion_Information System And Blockchain. Journal of Information Systems & Operations Management, 13(1).
Fitriyani, F. Y. (2019). Concept of Accounting Information System and Management Control System to Improve Company Performance. Journal of Accounting and Strategic Finance, 2(1), 82-92.
Frishammar, J., Richtnér, A., Brattström, A., Magnusson, M., & Björk, J. (2019). Opportunities and challenges in the new innovation landscape: Implications for innovation auditing and innovation management. European Management Journal, 37(2), 151-164.
Furnell, S., & Dowling, S. (2019). Cyber crime: a portrait of the landscape. Journal of Criminological Research, Policy and Practice.
Gbongli, K., Xu, Y., & Amedjonekou, K. M. (2019). Extended technology acceptance model to predict mobile-based money acceptance and sustainability: A multi-analytical structural equation modeling and neural network approach. Sustainability, 11(13), 3639.
Hasan, M., Popp, J., & Oláh, J. (2020). Current landscape and influence of big data on finance. Journal of Big Data, 7(1), 1-17.
Hodgkinson, I. R., Jackson, T. W., & West, A. A. (2021). Customer experience management: asking the right questions. Journal of Business Strategy.
Islam, N., Rashid, M. M., Pasandideh, F., Ray, B., Moore, S., & Kadel, R. (2021). A review of applications and communication technologies for internet of things (Iot) and unmanned aerial vehicle (uav) based sustainable smart farming. Sustainability, 13(4), 1821.
Javaid, M., & Khan, I. H. (2021). Internet of Things (IoT) enabled healthcare helps to take the challenges of COVID-19 Pandemic. Journal of Oral Biology and Craniofacial Research, 11(2), 209-214.
Kend, M., & Nguyen, L. A. (2020). Big data analytics and other emerging technologies: the impact on the Australian audit and assurance profession. Australian Accounting Review, 30(4), 269-282.
Kerr, E., & Lee, C. A. L. (2021). Trolls maintained: Baiting technological infrastructures of informational justice. Information, Communication & Society, 24(1), 1-18.
Lucas, M., Bem-Haja, P., Siddiq, F., Moreira, A., & Redecker, C. (2021). The relation between in-service teachers’ digital competence and personal and contextual factors: What matters most?. Computers & Education, 160, 104052.
Mayndarto, E. C. (2022). The Effect Of Audit Quality And Company’s Financial Condition On Going Concern Audit Opinion At The Regional Public Accounting Office Of DKI Jakarta. Jurnal Manajemen dan Bisnis, 11(1), 30-40.
Olivia, S., Gibson, J., & Nasrudin, R. A. (2020). Indonesia in the Time of Covid-19. Bulletin of Indonesian economic studies, 56(2), 143-174.
Pandolfi, R. J., Allan, D. B., Arenholz, E., Barroso-Luque, L., Campbell, S. I., Caswell, T. A., ... & Hexemer, A. (2018). Xi-cam: a versatile interface for data visualization and analysis. Journal of synchrotron radiation, 25(4), 1261-1270.
Parra, X., Tort-Martorell, X., Alvarez-Gomez, F., & Ruiz-Viñals, C. (2022). Chronological Evolution of the Information-Driven Decision-Making Process (1950–2020). Journal of the Knowledge Economy, 1-32.
Setyowati, W., Widayanti, R., & Supriyanti, D. (2021). Implementation Of E-Business Information System In Indonesia: Prospects And Challenges. International Journal of Cyber and IT Service Management, 1(2), 180-188.
Stević, Ž., Stjepanović, Ž., Božičković, Z., Das, D. K., & Stanujkić, D. (2018). Assessment of conditions for implementing information technology in a warehouse system: A novel fuzzy piprecia method. Symmetry, 10(11), 586.
Stopar, K., & Bartol, T. (2019). Digital competences, computer skills and information literacy in secondary education: mapping and visualization of trends and concepts. Scientometrics, 118(2), 479-498.
Wamba-Taguimdje, S. L., Wamba, S. F., Kamdjoug, J. R. K., & Wanko, C. E. T. (2020). Influence of artificial intelligence (AI) on firm performance: the business value of AI-based transformation projects. Business Process Management Journal, 26(7), 1893-1924.
Wamba-Taguimdje, S. L., Wamba, S. F., Kamdjoug, J. R. K., & Wanko, C. E. T. (2020). Influence of artificial intelligence (AI) on firm performance: the business value of AI-based transformation projects. Business Process Management Journal, 26(7), 1893-1924.
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Published
2022-08-26
How to Cite
Dewi, A. R. (2022). THE ROLE OF INFORMATION TECHNOLOGY IN THE DEVELOPMENT OF COMPUTERIZED AUDIT. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 6(2), 1947-1964. https://doi.org/10.31955/mea.v6i2.2423
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Articles
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