STRATEGI AUDIT JARAK JAUH DIMASA PANDEMI (Remote Audit Strategy During Pandemic)
نویسندگان
چکیده
Penelitian ini bertujuan untuk memberikan prosedur alternatif atau strategi audit bagi auditor eksternal pemerintah maupun non selama pandemi covid serta pemanfaatan teknologi informasi tetap dapat hasil berkualitas. Metode dalam penelitian deskriptif kualitatif melalui kajian literatur. Berbagai yang diterapkan masa diantaranya seperti video/video conference cash opname, stock inspeksi belanja barang/jasa dan modal, foto-foto pekerjaan dilengkapi geotagging, surat elektronik/email konfirmasi permintaan keterangan, salinan digital dokumen pengujian. Teknologi membantu pelaksanaan di antara lain teknik berbantuan komputer, big data analytics, artificial intelligence.ABSTRACTThis study aims to provide an alternative procedures or strategies for government and non-government external auditors during the pandemic as well use of information technology continue quality results. The method in this research is descriptive qualitative through a literature review. Various that can be applied include such conferencing taking, inspection goods/services capital expenditures, photos work equipped with electronic mail/email confirmation inquiries, copy text document. Information help carry out audits includes computer-assisted techniques, intelligence.
منابع مشابه
Pengaruh Perangkat Server Terhadap Kualitas Pengontrolan Jarak Jauh Melalui Internet
Internet sangat membantu dalam memperbaiki kualitas kehidupan manusia. Hampir semua bidang kehidupan manusia dapat diakses menggunakan internet. Manusia terbantu dengan adanya internet yang menyediakan segala macam informasi yang dibutuhkan. Seiring dengan perkembangan infrastuktur jaringan internet maka pengontrolan jarak jauh mulai berubah menggunakan media internet. Pada penelitian ini digun...
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ژورنال
عنوان ژورنال: Jurnal Ekonomika
سال: 2023
ISSN: ['2086-3233', '2685-2977']
DOI: https://doi.org/10.35334/jek.v14i02.3315