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Audit Techniques to Know

Usuario anónimo (2023-01-31)

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Development of Information Technology
As we all know, in the last 10 years, the rapid development of technology has had a direct impact on our environment in our personal and social lives, even in the world of work. We can see the influence of technological developments in the world of work with the naked eye with the emergence of many applications that work offline and online, which are intended for almost all fields of work including social, economic, legal and community.

All public sectors, namely Ministries/State Agencies do not have applications from a simple level of use to requiring special expertise to use these devices.

Until now, the Ministry of Transportation is known to have 45 (forty five) applications built from the Ministry of Transportation's budget that are already running actively or are still in the development stage related to public services, reporting, internal office management offline and online and not including several applications. used but built not from the budget of the Ministry of Transportation, for example financial management applications from the Ministry of Finance, Electronic Procurement System Applications from the Government Goods and Services Procurement Policy Institute, and so on.

As we all know, the current technological developments lead to the continuous development of information technology which will then affect every stage of the audit process. So, do you believe that the auditor will get a very big advantage, especially in terms of audit efficiency and effectiveness when using information technology in his work or not?

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Audit and TABK
According to Arens et al. (2014), an audit is the collection and evaluation of evidence about information to determine and report related to the level of conformity of an information with predetermined criteria. This audit, of course, must be carried out by people who have competence in auditing.



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