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All Journal BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Adhinda Rachma Aminy
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Economics, Econometrics & Finance Education Social Sciences

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CONTINUOUS AUDIT: PENERAPAN DAN PENGENDALIAN PELAKSANAAN FUNGSI AUDIT BERBASIS TEKNOLOGI INFORMASI Faranisa Rahma Zahirah; Fransisca Melenia; Adhinda Rachma Aminy
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 18 No 2 (2021): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v18i2.3136

Abstract

The Industrial Revolution 4.0 is an era where information technology is developing rapidly and impacts all fields, including auditing, during a pandemic where interactions are limited. Auditors need a more sophisticated audit approach to prepare to present audit reports quickly. This study aims to see the implementation of continuous audits for a more efficient and effective implementation. The method used is a literature study based on scientific articles or credible publications. The conclusion is that continuous auditing is efficient and effective in auditing financial statements. Unfortunately, the application of this approach is constrained in several ways, namely the non-uniformity of information technology used by each client.
Co-Authors Faranisa Rahma Zahirah Fransisca Melenia