Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 17 ISSUE 3
Written by Titin RULIANA, Andi INDRAWATI, Silvia FEBRINA LUBIS
The main aspect to support the creation of good governance is audit (audit) conducted by parties who have independence and have professional competence to check. The implementation of computer-assisted audit has its own impact in the audit procedure because it changes the design of the information system and its internal control structure such as audit trail although it does not in any way alter the general audit concepts and objectives. Implementation of the e_audit system is taken because the Audit Board of the Republic of Indonesia is aware that there is a large gap between the number of inspection entities, audit objects, and stakeholder expectations with resources owned by BPK RI. The development of e-Audit is believed to reduce the gap. The purpose of this study as follows: (1) To analyze the effectiveness of e_audit implementation of financial statements; (2) To analyze the efficiency of the implementation of e_audit to the financial statements in the use of inspection budget.
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