Organizational, Social and Individual Aspect on Acceptance of Computerized Audit in Financial Audit Work

Abstract

Auditors now can no longer rely on the old-fashioned way of auditing manually. More and more jobs, increasingly complex work environment, the demands of the times, accuracy and speed of work require auditors inevitably must adopt technology. This research began with our success as academics in the audit family. Related to Indonesia, a large country and has several hundred public accounting firms and thousands of auditors, but computerized use of audits using software is still very little. The public accounting firm still uses a manual system, using normally typed paperwork. We want to find out what can boost the use of software among auditors. Our results are useful for auditors in Indonesia. From the results of statistical tests we found that auditors use compilation software by individual auditors themselves rather than organizations and individuals

Intellectual capital in accounting and auditing: Assessing the alignment of continuous professional development programs with emerging skills

“…Information technology's role in accounting has also revolutionized data storage, retrieval, and processing, posing new challenges for auditors in maintaining audit trails (Benjamin et al, 2020). The emergence of computerized audit techniques and digital accounting information systems necessitates that auditors stay abreast of new technologies (Handoko et al, 2020). As data protection and privacy gain prominence, auditors are expected to be versed in cybersecurity and evaluate how technological investments affect audit risks (Bao Ngo and Tick, 2021;La Torre et al, 2021).…”