Pengaruh Kemajuan Teknologi terhadap Strategi dan Implementasi Audit di Era Digital

Abstract

Nowadays, the development of digital technology is very fast, resulting in changes in the digital world of economic activity that require auditors to be more prepared and qualified in mastering technology that is directly related to their work. Therefore, in the information technology era, auditors who are ready to implement continuous auditing are needed to guarantee credible and quality information. In accordance with what is expected by management and stakeholders, along with the development of technology and information, auditors are increasingly proficient and mastering so that they are better at carrying out the process of controlling and controlling the company's internal. The theory used in this research refers to technology, accounting and auditing. This study uses a theoretical study, using qualitative research data collection methods. The data needed in this research is taken from scientific journals or research articles that already exist and are in accordance with the research topic.