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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]



Azhar Susanto, Meiryani



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



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.



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