Adoption of Continuous Auditing in The Internal Audit Unit of SKK Migas Using TOE Framework

DOI

10.2991/aebmr.k.220304.008How to use a DOI?

Keywords

Continuous Auditing; Technology Adoption; TOE Framework

Abstract

This study aims to identify the key factors that support the implementation of continuous auditing in the Internal Audit Unit of SKK Migas based on the Technology-Organization-Environment (TOE) Framework. A qualitative case study approach is applied in this study. Primary data was collected with the open-ended questionnaire and semi-structured interviews. The results indicated that the adoption of continuous auditing is affected by technological, organizational, and environmental contexts. This study revealed that top management support, budget availability, and the readiness of information technology infrastructure are the main factors that need to be considered in adopting the concept of continuous auditing. Further study is suggested to continue this study by adding broader scope on cost-benefit analysis and make-or-buy analysis to be more comprehensive.

Copyright

© 2022 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Bobot Prakoso
AU  - T.B.M. Yusuf Khudri
PY  - 2022
DA  - 2022/03/08
TI  - Adoption of Continuous Auditing in The Internal Audit Unit of SKK Migas Using TOE Framework
BT  - Proceedings of the 7th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2021)
PB  - Atlantis Press
SP  - 57
EP  - 62
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220304.008
DO  - 10.2991/aebmr.k.220304.008
ID  - Prakoso2022
ER  -