AUDITORS’ PERCEPTION TOWARDS INFORMATION TECHNOLOGY

Islahuzzaman

AUDITORS’ PERCEPTION TOWARDS INFORMATION TECHNOLOGY

dc.contributor.author	Islahuzzaman
dc.date.accessioned	2012-02-16T04:38:48Z
dc.date.accessioned	2019-10-21T11:53:44Z
dc.date.available	2012-02-16T04:38:48Z
dc.date.available	2019-10-21T11:53:44Z
dc.date.issued	2010-01-24
dc.description.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.	en_US
dc.description.sponsorship	The Asia Pacific Business Innovation & Techonology Management Society Philippines Institute of Industrial Engineerings, Philippines MingDao University, Taiwan University of Pelita Harapan, Indonesia	en_US
dc.identifier.isbn	978-971-94544-0-3
dc.identifier.uri	http://repository.widyatama.ac.id/handle/123456789/1759
dc.language.iso	en	en_US
dc.publisher	by on Asia Pacific Business Innovation & Technology Management Cociety	en_US
dc.subject	information technology	en_US
dc.subject	audit	en_US
dc.subject	auditor	en_US
dc.title	AUDITORS’ PERCEPTION TOWARDS INFORMATION TECHNOLOGY	en_US
dc.title.alternative	Proceedings of 2010 Internatinal Conference on Asia Pacific Business Innovation & Technology Management (2010 APBITM)	en_US
dc.type	Article	en_US