The Effect of Computer Assisted Audit Tools on Operational Review of Information Technology Audits

DOI

10.2991/icssis-18.2019.5How to use a DOI?

Keywords

Computer Assited Audit Tools (CAATs), operational review of IT audits

Abstract

The development of information technology in the present time has a major impact on accounting practices, including in every stage of the audit process. Auditors are expected to be able to implement a computerized system of Computer Assisted Audit Tools (CAATs) as a tool for operational review of information technology audits. This research aims to determine the effect of Computer Assisted Audit Tools (CAATs) on operational review of information technology audits in Public Accounting Firm (KAP) in the city of Medan. The population in this research is all auditors in KAP in the city of Medan, narrowed only to KAP registered in Financial Services Authority (OJK) who have permission to conduct examination in banking sector. The sample in this research is determined by using purposive sampling method. Data collection techniques used in this research is questionnaire method. Data analysis technique used is simple regression analysis. Based on the results of research conducted shows that Computer Assisted Audit Tools (CAATs) have a positive effect on operational review of information technology audits. This indicates that the better use of CAATs in audit activities, the operational review of information technology audits is increasing or getting better.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Asniarti
AU  - Asniarti Asniarti
AU  - Iskandar Muda
PY  - 2019/05
DA  - 2019/05
TI  - The Effect of Computer Assisted Audit Tools on Operational Review of  Information Technology Audits
BT  - Proceedings of the 1st International Conference on Social Sciences and Interdisciplinary Studies (ICSSIS 2018)
PB  - Atlantis Press
SP  - 23
EP  - 27
SN  - 2352-5398
UR  - https://doi.org/10.2991/icssis-18.2019.5
DO  - 10.2991/icssis-18.2019.5
ID  - 2019/05
ER  -