Analisis Peranan Teknologi Audit Internal dalam Mendukung Kinerja Auditor

Abstract

This research aims to further explore how internal audit technology can be applied effectively and efficiently to strengthen audit performance and quality. This research method uses a qualitative approach. Data collection techniques in the study used interviews, observations to sources who work in public accounting firms and were obtained by documentation, namely collecting data related to the internal audit technology used. The results of the analysis show that the existence of this technology has a significant impact on auditor performance. However, technology also poses challenges, such as dependence that has the potential to reduce auditor accuracy and data security risks. Effective internal controls and a deep understanding of the technology used are needed to overcome these challenges. By addressing these challenges, auditors have great potential to develop audits that are comprehensive, value-oriented, integrated, and make a valuable contribution.