Analysis of Digital Accounting Practices in Auditing for Internal Auditors
- DOI
- 10.2991/978-94-6463-585-0_16How to use a DOI?
- Keywords
- Digital Accounting; Internal Auditors; Accounting Information System; Big Data
- Abstract
The study considers how the implementation of digital accounting affects internal auditors in Indonesia and their views and opinions concerning the implementation of digital accounting from an internal auditor’s perspective. The study is using the qualitative method, which employs several in-depth interviews with internal auditors. Questionnaires are also distributed to support the statements from interviews with internal auditors. The analysis was completed using the descriptive analysis method. The result of this study shows that the majority of internal auditors have a positive view towards the implementation of digital accounting, as supported by the questionnaires given to internal auditors. Additionally, the study shows that the implementation of digital accounting in internal audits will lead to an increase in effectiveness and efficiency.
- Copyright
- © 2024 The Author(s)
- Open Access
- Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.
Cite this article
TY - CONF AU - Jason Jo Suhadi AU - Sumini Salem PY - 2024 DA - 2024/12/11 TI - Analysis of Digital Accounting Practices in Auditing for Internal Auditors BT - Proceedings of the 5th International Conference on Global Innovation and Trends in Economy 2024 (INCOGITE 2024) PB - Atlantis Press SP - 223 EP - 233 SN - 2352-5428 UR - https://doi.org/10.2991/978-94-6463-585-0_16 DO - 10.2991/978-94-6463-585-0_16 ID - Suhadi2024 ER -