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IJSTR >> Volume 7 - Issue 11, November 2018 Edition



International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616



The Role of Computer Assisted Audit Technique

[Full Text]

 

AUTHOR(S)

Azhar Susanto, Meiryani

 

KEYWORDS

Computer Assisted; Audit Technique Role; Computer Assisted Audit Technique.

 

ABSTRACT

Audit is an integral part of the modern business environment. Audit develops, from financial audits to other types of audits, such as management, operational, performance, quality, environment, human resources, information technology audits and others. To state the level of conformity, the auditor requires the collection and testing of audit evidence. Audit evidence can be in the form of physical evidence, documentary evidence, testimony evidence, and analyst evidence. The increasing use of information technology/computers in data processing organizations has made changes in the form of audit evidence. If audit evidence as a result of a computer process cannot be seen then it is impractical for the auditor to do manual testing, so that the auditor must consider the use of Computer Assisted Audit Techniques.

 

REFERENCES

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[2] Braun, Robert L. and Harold E. Davis. 2003. "Computer-Assisted Audit Tools and Techniques: Analysis and Perspectives". Managerial Auditing Journal, 18/9/2003 Edition.

[3] Cerullo, M. Virginia and Michael J. Cerullo, 2003, "Impact of SAS No. 94 on Computer Audit Techniques ", Information Systems Control Journal, Volume 1.

[4] Darono, Agung, 2009," Application of Computer Assisted Audit Techniques in Government Internal Audit ", 2010 National Information Systems Conference, STMIK MDP Palembang

[5] Davenport, Thomas H., 1999, "Putting the Enterprise into the Enterprise System", Harvard Business Review on the Business Value of IT, Harvard Business School Press, Boston.

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[8] James A. Hall, Tommie Singleton, Thomson South Western, "Information Technology Auditing and Assurance" 2nd Edition, 2005.

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[10] Supreme Audit Agency (BPK), 2007, Regulation Number 1 concerning State Financial Examination Standards.

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