Author : Santy Setiawan 1
Date of Publication :14th August 2019
Abstract: Recent information technology has experienced very rapid development that has influenced the lives of individuals and society globally. The prior business processes that used to be done traditionally have changed through using technology to become more effective and efficient. The development of information technology also has a significant impact on the field of auditing, because modern business processes that currently utilize information technology have influenced the implementation of audits, one of which is the implementation of audits process carried out using technology tools such as audit software. Changes in the implementation of audits with the help of information technology, of course, must be balanced with the knowledge of the executor of the audit (auditor) in conducting the implementation of audits, because there are risks of information technology and control in the information technology field that must be examined by the auditor. Therefore, the accounting study program must be able to keep abreast of changes in technology development, especially in the learning process of auditing courses by adjusting auditing learning using technology aids in the form of audit software, so as to prepare graduates who have knowledge and have sufficient competence about information technology audits
Reference :
-
- Ali, Syaiful, “Industrial Revolution 4.0. and Its Impact on Accounting Education in Indonesia”, Yogyakarta: BPFE, 2019.
- Setiawati, Tuti, “The Role of Technology in the Education World”, www. Kompasiana.com, 20 October 2018.
- Hall, James A, “Information Technology Auditing and Assurance”, USA: South-Western Cengage Learning, Third Edition, pp. 1-11, 2011.
- Messier, William F, Steven M. Glover, dan Douglas F. Prawitt, “Auditing and Assurance Services: A Systematic Approach”, New York: Mc Graw-Hill Education, Tenth Edition, pp. 12,180-181, 2017.
- Chorafaz, Dimitris N, “IT Auditing and SarbanesOxley Compliance: Key Strategies for Business Improvement”, US: Taylor and Francis Group, pp. 7-8, 2009.
- Arens, Alvin A., Randal J. Elder, Mark S. Beasley, and Chris E. Hogan, “Auditing and Assurance Services: An Integrated Approach”, Sixteenth Edition. US: Pearson Education, pp. 4-5, pp.337-349, 2017.
- Otero, Angel R, “Information Technology Control and Audit" US: Taylor and Francis Group, Fifth Edition, pp. 7- 15, 2019.
- Rainer, R. Kelly, Brad Prince, and Casey Cegielski, “Introduction to Information Systems”, Singapore: John Wiley & Sons Singapore Pte. Ltd, Fifth Edition, pp. 6, 2015.
- Williams, Brian K and Stacey C. Sawyer, “Using Information Technology: A Practical Introduction to Computers and Communications”, New York: Mc Graw-Hill Education, Eleventh Edition, 2015.
- Evans, Alan, Kendall Martin, and Mary Anne Poatsy, “Technology in Action, Complete”, England: Pearson Education Limited, Eleventh Edition, pp. 46, 2015.
- Hayes, Rick, Philip Wallage, and Hans Gortemaker, “Principles of Auditing: An Introduction to International Standards on Auditing”, UK: Pearson Education Limited, Third Edition, pp. 241, 2014.
- Ikatan Akuntan Publik Indonesia, “Professional Standards for Public Accountants”, Jakarta: Salemba Empat, pp. SA 315.56, 2016.
- Maria, Evi and Endang Haryani, “Audit Model Development of Academic Information System: Case Study on Academic Information System of Satya Wacana”, Journal of Art, Science and Commerce, Vol. 2, pp. 12-24, 2 April 2011.