SISTEM INFORMASI AKUNTANSI DALAM PENYAJIAN AUDIT FINANCIAL REPORT DENGAN MENGGUNAKAN COMPUTER ASSISTED AUDIT TECHNIQUES (CAATs)
The use of computerized technology in the current globalization era has become more rapid therefore assisting all activities in all fields, especially in the financial audit report in an accounting information system. Many problems were encountered with the auditors in conducting audits using conven...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Bina Nusantara University
2010-05-01
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| Series: | CommIT Journal |
| Online Access: | https://journal.binus.ac.id/index.php/commit/article/view/530 |
| _version_ | 1827840997814435840 |
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| author | Nur Azizah Ferry Sudarto |
| author_facet | Nur Azizah Ferry Sudarto |
| author_sort | Nur Azizah |
| collection | DOAJ |
| description | The use of computerized technology in the current globalization era has become more rapid therefore assisting all activities in all fields, especially in the financial audit report in an accounting information system. Many problems were encountered with the auditors in conducting audits using conventional methods in an electronic data processing environment. However, these constraints are often ignored and do not get serious attention even by the auditors themselves. Inefficiencies resulted is often not oblivious. Therefore, constraints that occurred can be solved with a variety of ways, including the usage of Computer Assisted Audit Technique (CAATs) through a test data approach and Parallel Test Facility (PTF).
Keywords: audit financial report, CATTs, accounting information system |
| first_indexed | 2024-03-12T07:43:50Z |
| format | Article |
| id | doaj.art-a9a55529791d4d75a2d44431e5f4e042 |
| institution | Directory Open Access Journal |
| issn | 1979-2484 2460-7010 |
| language | English |
| last_indexed | 2024-03-12T07:43:50Z |
| publishDate | 2010-05-01 |
| publisher | Bina Nusantara University |
| record_format | Article |
| series | CommIT Journal |
| spelling | doaj.art-a9a55529791d4d75a2d44431e5f4e0422023-09-02T21:06:32ZengBina Nusantara UniversityCommIT Journal1979-24842460-70102010-05-0141121610.21512/commit.v4i1.530518SISTEM INFORMASI AKUNTANSI DALAM PENYAJIAN AUDIT FINANCIAL REPORT DENGAN MENGGUNAKAN COMPUTER ASSISTED AUDIT TECHNIQUES (CAATs)Nur Azizah0Ferry Sudarto1Jurusan Teknik Informatika, STMIK Raharja Jln. Jendral Sudirman No. 40, Modern Cikoko, TangerangJurusan Teknik Informatika, STMIK Raharja Jln. Jendral Sudirman No. 40, Modern Cikoko, TangerangThe use of computerized technology in the current globalization era has become more rapid therefore assisting all activities in all fields, especially in the financial audit report in an accounting information system. Many problems were encountered with the auditors in conducting audits using conventional methods in an electronic data processing environment. However, these constraints are often ignored and do not get serious attention even by the auditors themselves. Inefficiencies resulted is often not oblivious. Therefore, constraints that occurred can be solved with a variety of ways, including the usage of Computer Assisted Audit Technique (CAATs) through a test data approach and Parallel Test Facility (PTF). Keywords: audit financial report, CATTs, accounting information systemhttps://journal.binus.ac.id/index.php/commit/article/view/530 |
| spellingShingle | Nur Azizah Ferry Sudarto SISTEM INFORMASI AKUNTANSI DALAM PENYAJIAN AUDIT FINANCIAL REPORT DENGAN MENGGUNAKAN COMPUTER ASSISTED AUDIT TECHNIQUES (CAATs) CommIT Journal |
| title | SISTEM INFORMASI AKUNTANSI DALAM PENYAJIAN AUDIT FINANCIAL REPORT DENGAN MENGGUNAKAN COMPUTER ASSISTED AUDIT TECHNIQUES (CAATs) |
| title_full | SISTEM INFORMASI AKUNTANSI DALAM PENYAJIAN AUDIT FINANCIAL REPORT DENGAN MENGGUNAKAN COMPUTER ASSISTED AUDIT TECHNIQUES (CAATs) |
| title_fullStr | SISTEM INFORMASI AKUNTANSI DALAM PENYAJIAN AUDIT FINANCIAL REPORT DENGAN MENGGUNAKAN COMPUTER ASSISTED AUDIT TECHNIQUES (CAATs) |
| title_full_unstemmed | SISTEM INFORMASI AKUNTANSI DALAM PENYAJIAN AUDIT FINANCIAL REPORT DENGAN MENGGUNAKAN COMPUTER ASSISTED AUDIT TECHNIQUES (CAATs) |
| title_short | SISTEM INFORMASI AKUNTANSI DALAM PENYAJIAN AUDIT FINANCIAL REPORT DENGAN MENGGUNAKAN COMPUTER ASSISTED AUDIT TECHNIQUES (CAATs) |
| title_sort | sistem informasi akuntansi dalam penyajian audit financial report dengan menggunakan computer assisted audit techniques caats |
| url | https://journal.binus.ac.id/index.php/commit/article/view/530 |
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