PERSPEKTIF AUDIT: OPTIMALISASI MANAJEMEN ARUS KAS DAN INSTRUMEN KEUANGAN

Abstract

This study aims to analyze the optimization of cash flows and financial instruments in the cash management system by reviewing the role of internal and external audits through the Systematic Literature Review (SLR) approach. The study was conducted by searching 25 relevant national and international articles in the 2016–2025 period, using the keywords "cash flows," "financial instruments," "internal audits," and "external audits." The results of the study show that cash flow management integrated with information technology is able to increase the efficiency and liquidity of the company. Internal audits play an important role in preventing fraud and strengthening internal controls, while external audits contribute to providing independent assurance of the fairness of financial statements and increasing the company's credibility in the eyes of stakeholders. In addition, the implementation of financial instruments in accordance with PSAK 71 strengthens transparency and accountability of cash reporting. The synergy between cash management, internal and external audits, and the proper use of financial instruments can create an efficient, transparent, and sustainable financial system.