Kualitas Remote Auditing Berbasis Teknologi Pada Masa Pandemi Covid-19
Abstract
Dengan merebaknya virus Covid-19 memberikan dampak terhadap proses audit bagi auditor internal, dan mengakibatkan bahwa beberapa auditor senior meninggalkan beberapa tahapan proses audit. Berangkat dari permasalahan tersebut peneliti bertujuan untuk mengetahui bagaimana kualitas audit melalui pendekatan remote auditing berbasis teknologi selama masa pandemi Covid-19. Pendekatan yang digunakan dalam penelitian menggunakan kualitatif dengan metode deskriptif kualitatif melalui kajian literatur. Hasil yang ditemukan bahwa untuk menjaga kualitas hasil audit dibutuhkan adaptasi khususnya dimasa “menjaga jarak” seperti saat ini, penerapan remote auditing menjadi substitusi dari pendekatan site-visit dalam proses audit. Dengan pemanfaatan teknologi yang semakin kompleks, dapat membantu auditor dalam menjaga kualitas hasil audit meskipun dilaksanakan secara jarak jauh.
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