Managing Audit Information with The Atlas Application (Audit Tool and Linked Archive System) As an Effort to Improve Audit Quality

Abstract

The purpose of this research is to explain the information system used in assisted the audit process, is an implementation of Audit Tool and Linked Archive System (ATLAS). This study will focuss to an automated auditing process using an information system in the form of the Audit Tool and Linked Archive System (ATLAS) application. This study used a qualitative method by analyzing results and data that have been collected through interview with the auditor regarding implementation of the Audit Tool and Linked Archive System (ATLAS) at one of the Public Accounting Farms in Malang. The results show that the use of the Audit Tool and Linked Archive System (ATLAS) developed by the Ministry of Finance through the Financial Professional Development Center (PPPK) in collaboration with Indonesian Public Accountants Association (IAPI) has advantages over the manual audit process. The audit process using Computer-Based Audit Technology (TABK) helps and facilitates auditors, especially in producing audit work papers and filing processes so that it improves audit quality.