Managing Audit Information with The Atlas Application (Audit Tool and Linked Archive System) As an Effort to Improve Audit Quality
DOI:
https://doi.org/10.33505/jodis.v6i1.192Abstract
The purpose of this research is to explain the information system used in assisted the audit process, is an implementation of Audit Tool and Linked Archive System (ATLAS). This study will focuss to an automated auditing process using an information system in the form of the Audit Tool and Linked Archive System (ATLAS) application. This study used a qualitative method by analyzing results and data that have been collected through interview with the auditor regarding implementation of the Audit Tool and Linked Archive System (ATLAS) at one of the Public Accounting Farms in Malang. The results show that the use of the Audit Tool and Linked Archive System (ATLAS) developed by the Ministry of Finance through the Financial Professional Development Center (PPPK) in collaboration with Indonesian Public Accountants Association (IAPI) has advantages over the manual audit process. The audit process using Computer-Based Audit Technology (TABK) helps and facilitates auditors, especially in producing audit work papers and filing processes so that it improves audit quality.References
Aini, D. N. (2020) Penerapan Audit Tool and Linked Archive System (ATLAS) Untuk Meningkatkan Kualitas Audit Pada Kantor Akuntan Publik di Jakarta. (Skripsi, Universitas Tidar , 2020) Accessed from http://repositori.untidar.ac.id/repositori/index.php?p=fstream-pdf&fid=14182&bid=9841
Association of Certified Fraud Examiners (2019) Survei Fraud Indonesia. Indonesia Chapter #111. Jakarta, ACFE Indonesia Chapter
Arfiansyah, Z. (2017) Kualitas Audit di Indonesia. Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi [internet], 1 (2), 407-426. Accessed on https://jurnal.stan.ac.id/index.php/SUBS/article/view/260/pdf
Cressey, D. 1953. Others people’s money: a study in the social psychology of embezzlement. Glencoe, IL: Free Press
Creswell, J. W. (2014) Research Design, Qualitative, Quantitative, and Mixed Methods Approaches. Fourth Edition. California, SAGE Publications Inc.
Mulford, Charles W dan Eugene E. Comisky.2002. Deteksi Kecurangan Akuntansi the Financial Numbers Game. Indonesia, Penerbit PPM.
Mulyadi (2002) Auditing. Edisi 6. Jakarta, Salemba Empat
PPPK. (2019). Buku Panduan ATLAS [internet]. Available form: pppk.kemenkeu.go.id. Accessed from http://pppk.kemenkeu.go.id/media/document/5488/buku-panduan-atlas.pdf.
Putri, A. (2016) Kajian: Fraud (Kecurangan) Laporan Keuangan. Jurnal Riset Akuntansi dan Komputerisasi Akuntansi [internet], 3 (1), 1-10. Accessed on https://www.neliti.com/id/publications/4473/kajian-fraud-kecurangan-laporan-keuangan#cite
Reeve, James M., Carls S. Warren, Jonathan E Duchac. 2014. Principles of Accounting.Singapore: Cengage Learning.
Waluyo (2019) Akuntansi Pajak. Sixth Edition. South Jakarta, Salemba Empat
Zimbelman, Mark F., Conan C. Albrecht., W. Steve Albrecht, Chad O. Albrecht. 2017. Akuntansi Forensik. Jakarta: Salemba Empat.
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
- Hak publikasi dan pemanfaatan karya intelektual pada jurnal ini menjadi milik penuh penerbit, sedangkan hak moral menjadi milik penulis.
- Aspek legal formal akses dan pemanfaatan setiap artikel JoDIS tunduk di bawah lisensi Creative Commons Atribusi-Berbagi Serupa (CC BY-SA), yang berarti bahwa konten jurnal dapat dimanfaatkan secara bebas dan wajar (fair use) dalam bentuk serupa bahkan untuk kepentingan komersial.
- Untuk menghindari tindakan malpraktik publikasi dan plagiarisme penerbitan artikel, penulis diminta mengisi dan menandatangani pernyataan hak cipta pada Surat Pernyataan Keaslian Naskah dan Copyright Transfer.
