Proceedings of the Tegal International Conference on Applied Social Science & Humanities (TICASSH 2022)

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Remote Audit for Internal Audit as a Form of Technology Optimization Towards Indonesia 5.0

Authors
Arifia Yasmin1, *, Bahri Kamal1, Azaria Syifaunnisa1
1Akuntansi, Politeknik Harapan Bersama, Tegal, Indonesia
*Corresponding author. Email: arifiayasmin@gmail.com
Corresponding Author
Arifia Yasmin
Available Online 11 November 2022.
DOI
10.2991/978-2-494069-09-1_36How to use a DOI?
Keywords
Remote audit; Internal control; IT audit
Abstract

The company’s focus on dealing with the Covid-19 pandemic crisis opens opportunities for fraud perpetrators in companies who take advantage of these conditions to take actions that are detrimental to the company. During the Covid-19 pandemic, remote auditing is the right choice to carried out with various advantage and disadvantage of remote auditing itself, remote auditing is an alternative so work activities and inspection processes can continue and the role of internal audit in making it happen is increased. Value for the company to assist management and director in improving internal control processes and optimizing fraud detection. This research is expected to provide insights and solutions regarding the application of the remote auditing approach to internal audit in promoting technology and detecting fraud during the Covid-19 pandemic. The datas are used articles that discuss remote audits, in 2017–2021. The results of this study can be concluded that the implementation of IT-based on auditee is an opportunity for auditors. This is because IT-based on audit provides more opportunities both to simplify the audit process they carry out and to develop their skills and knowledge.

Copyright
© 2023 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.

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Volume Title
Proceedings of the Tegal International Conference on Applied Social Science & Humanities (TICASSH 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
11 November 2022
ISBN
978-2-494069-09-1
ISSN
2352-5398
DOI
10.2991/978-2-494069-09-1_36How to use a DOI?
Copyright
© 2023 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

risenwbib
TY  - CONF
AU  - Arifia Yasmin
AU  - Bahri Kamal
AU  - Azaria Syifaunnisa
PY  - 2022
DA  - 2022/11/11
TI  - Remote Audit for Internal Audit as a Form of Technology Optimization Towards Indonesia 5.0
BT  - Proceedings of the Tegal International Conference on Applied Social Science & Humanities (TICASSH 2022)
PB  - Atlantis Press
SP  - 300
EP  - 305
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-494069-09-1_36
DO  - 10.2991/978-2-494069-09-1_36
ID  - Yasmin2022
ER  -