BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Vol 18 No 2 (2021): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan

CONTINUOUS AUDIT: PENERAPAN DAN PENGENDALIAN PELAKSANAAN FUNGSI AUDIT BERBASIS TEKNOLOGI INFORMASI

Faranisa Rahma Zahirah (Unknown)
Fransisca Melenia (Unknown)
Adhinda Rachma Aminy (Unknown)

Article Info

Publish Date
16 Jan 2022

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.

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Journal Info
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Website

Abbrev

BALANCE

Publisher

Universitas Katolik Indonesia Atma Jaya

Subject

Economics, Econometrics & Finance Education Social Sciences

Description

Jurnal Akuntansi, Auditing dan Keuangan BALANCE, hadir untuk memfasilitasi peneliti dalam mendesiminasi hasil-hasil penelitian maupun karya ilmiah di bidang akuntansi. Fokus jurnal adalah pada bidang terkait akuntansi seperti akuntansi keuangan, akuntansi biaya, akuntansi manajemen, pengauditan, ...