AUDITORS’ PERCEPTION TOWARDS INFORMATION TECHNOLOGY
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Date
2010-01-24
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by on Asia Pacific Business Innovation & Technology Management Cociety
Abstract
The technological and economic development in the latest centuries result in the significant development of Information Technology and the changes made in the manner of executing transactions have important repercussions on the manner of executing audit. Utilizing the traditional approach for internal controls for Information Technology might be insufficient due to the fact that in Information Technology environment almost all evidence transactions are digital. To provide audit service, the auditor needs to understand the controls from the point the electronic transactions taking place to how the information rolls up to the companies financial statements. The purpose of this paper is to investigate perception and knowledge of auditors towards Information Technology audit service. The respondent of the study consists of 64 auditors working at Accounting Firms in Bandung. The results of the study presenting auditors' perception towards Information Technology audit were positive but they were lack of Information Technology audit understanding and knowledge.
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Keywords
information technology, audit, auditor