An audit trail is an evidence of all procedures that take place in a system and across a network; it provides an outline of user/system events so that safety measures events can be associated to the actions of a specie individual or system element. Audit trails can be inspected for the existence or nonexistence of confident patterns. Audit trails can be used for measuring security issues, acces...

The study analyzes the factors influencing audit report lag with public accounting firms as moderating variables. population used is a banking company listed on Indonesia Stock Exchange from 2015-2020. method was Purposive Sampling Method and obtained by 20 companies. data panel consisting of cross-section time series assisted E-views 9 statistics program. panel's region analysis results showed...